Income tax returns are to be filed no later than 30 April of the following year or no later than 30 June of the following year for returns filed electronically via FinanzOnline (section 134 paragraph 1 of the Bundesabgabenordnung – BAO). In individual cases, the deadline for submission of tax returns can be extended upon reasoned request (section 134 paragraph 2 BAO). Such a request can also be submitted via FinanzOnline under Input/Applications/Extension of deadline. If you are represented by a ‘tax representative’ you will generally be given longer to submit the tax return.
These regulations also apply to traders from EU Member States in Austria.
If you disagree with the income tax assessment (e.g. if the assessment differs from your return or it includes items that had not yet been precisely determined), you can, within one month of its being issued, submit an appeal against the assessment to the competent tax office, by providing a declaration and justification of the amendments you would like.
Traders registered on USP are able to make use of FinanzOnline and many other online procedures with a single sign-in to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registrationGerman text.
For more information on FinanzOnline, see ‘Electronic tax returns’.
FinanzOnline (→ BMF)German text
responsible for content: Federal Ministry of Finance