Registering for FinanzOnline
Individual entrepreneurs can register online, in writing or in person at the Tax Authority Austria (Section 3 paragraph 1 of the FinanzOnline-Verordnung (FOnV) 2006). Alternatively, this can be done using a citizen card (Bürgerkarte) or mobile phone signature (Handy-Signatur).
Private companies and legal entities can only be registered by the Tax Authority Austria. The legal representative under company law (e.g. a member of the Executive Board, Managing Director) must present the following documents to the tax office during an in-person visit:
- Fully completed registration form FON 1,
- Proof of corporate power of attorney (e.g. companies' register extract, shareholder agreement, articles of association)
- Official photographic identification (driving licence, passport, personal identity card or disability pass).
Both the individual entrepreneur and the legal representative under company law can be represented by an authorised representative, provided the latter has been issued a certified special power of attorney.
Submitting tax returns via FinanzOnline
Tax returns must as a rule be submitted electronically, unless this is unreasonable due to technical constraints. In this instance, only official printed forms can be used. Taxpayers who submit the tax return themselves are also permitted to submit the tax return on paper forms if their prior-year sales did not exceed 35,000 euros.
Traders registered on the Business Service Portal (USP) are able to make use of FinanzOnline (→ BMF)German text and many other online procedures with a single sign-on to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registrationGerman text.
You are no longer required to submit enclosures, receipts and cash-basis accounts for your tax return, unless these are requested by the tax office. Nevertheless, please save your receipts for seven years.
Balance sheets can also be submitted electronically together with the tax return via FinanzOnline (→ BMF)German text. Reporting entrepreneurs who do not wish to submit them this way, must still send these enclosures to the tax office in paper form at the time of the tax return.
Anonymous tax calculation
You can complete a tax calculation either as part of the electronic tax return on FinanzOnline (→ BMF) or anonymously on the Federal Ministry of Finance website free of charge via the "Berechnungsprogramme" (Tax Calculator) tab, "Sonstige Steuerberechnungen".
This feature enables the entrepreneur to make an electronic payment via existing online banking access (eps transfer; however this is not yet supported by all banks). Reported self-assessed taxes and advance payments in particular can be paid in this same way. Alternatively, they can use the "tax office payment" service in the banks' electronic banking systems. For advance income tax payments, a "SEPA debit mandate" (Other services/SEPA debit mandate) can be issued.
Electronic decision delivery
The delivery is issued electronically via FinanzOnline (→ BMF) to your DataBox ("electronic mailbox"). Entrepreneurs who are registered with FinanzOnline and who are required to submit Advance VAT Returns on account of exceeding the turnover threshold in the previous year (35,000 euros), must register for electronic delivery via FinanzOnline. These entrepreneurs are not permitted to waive the electronic delivery. Further to this, a previously issued waiver loses its validity as soon as there is an obligation to register. Entrepreneurs who are not obligated to submit Advance VAT Returns for exceeding the turnover threshold are permitted to waive the electronic delivery in FinanzOnline. They do, however, have the option of reactivating electronic delivery at any time (Messages/Delivery options).
The decision is deemed to be delivered upon arrival in the DataBox (essential for term expiry, additional tax payments, appeal). You will be notified of the decision delivery by e-mail, provided you have entered your e-mail address in the "Basic information" in FinanzOnline and activated the e-mail notification option under "Messages/Delivery options".
Responsible for the content: Federal Ministry of Finance