VAT return/ VAT extension
table of content
In principle, every entrepreneur is obliged to file a tax return for the past calendar year. Small company owners (section 6 paragraph 1 (27) of the Umsatzsteuergesetz (UStG)) are exempt from the obligation to file a VAT return if, since 1 January 2020, their turnover in the taxable period did not exceed 35,000 Euro and no VAT is to be paid for the taxable period (section 21 paragraph 6 of the UStG).
In general, these rules also apply to entrepreneurs from EU Member States in Austria. These rules apply to companies from EU Member States as well as companies from non-member states. If foreign companies do not have to pay VAT in Austria, Austrian input tax may, where appropriate, be applied for using the input tax refund procedure.
Entrepreneurs who provide deliveries subject to VAT and other services to customers and whose annual turnover exceeds 35,000 Euro are, in principle, obliged to file VAT returns.
The following transactions are subject to VAT:
- Deliveries and other services (e.g. freelancer services, tradesperson services, but also renting, leasing and assignment of licences), which are carried out by an entrepreneur domestically in return for payment as part of their business (line 1 of section 1 paragraph 1 (1) of the UStG)
- Personal use
- Importing goods from a third country into Austria
- Intra-Community acquisitions
Apart from the circumstances mentioned, tax liability can also arise as a result of an incorrect or unauthorised margin scheme. More information in this regard can be found in the "Invoice" chapter.
Not all transactions subject to the UStG are taxable. The law includes a number of tax exemptions (section 6 of the UStG). The tax exemption for small company owners is particularly significant. Details can be found in the "Small company owners" section.
VAT 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 declarations can be extended upon reasoned request (section 134 paragraph 2 of the BAO). Anyone making use of a ‘tax representative’ is usually given longer to file the tax return.
More information on FinanzOnline can be found in the "Electronic tax return" section.
Usually, the → tax officeGerman text in whose jurisdiction the entrepreneur is resident is competent (tax office closest to their residence). Where there is an establishment (corporation, partnership) with registered office in another tax office area, this → tax officeGerman text is competent (tax office closest to their business establishment).
Please note that you are, in principle, obliged to submit the VAT return electronically via FinanzOnline. Where it is not feasible to submit the VAT return electronically due to a lack of electronic provisions (e.g. no internet connection), the official form (U1) must be used. When submitting the preliminary returns via a ‘tax representative’, the technical requirements relating to the representative shall apply.
No specific documents have to be submitted.
There are no notification costs (application, e.g.). No costs are incurred in filing the VAT return.
Where it is not compulsory to enter data via FinanzOnline (→ BMF)German text all the necessary forms are available in the Federal Ministry of Finance's VAT form overview (→ BMF)German text or from all the tax offices.
- Deadlines and payment due dates (→ BMF)German text
- VAT return – U1
- VAT return – Instructions on how to complete the form – U1a
Entrepreneurs registered on the business service portal (USP) are able to use this 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 registration.
responsible for content: Federal Ministry of Finance