This website uses Cookies. You will accept these by click on the button "continue". For more information read our page "Private Policy".

Preliminary VAT return

General Information

VAT is a fee to be calculated oneself. In the preliminary VAT return (Umsatzsteuervoranmeldung – UVA), which usually has to be drawn up on a monthly basis, VAT is compared with input tax amounts. Where the VAT is more than the input tax, there is a tax charge or advance payment. Where there is a surplus of input tax, there is credit or excess:

VAT (fee x tax rate) - deductible input tax = tax charge/credit

The VAT calculation is assessed when recording the entry in FinanzOnline or using Form U30. Where there is a tax charge, this must be paid to the tax office. An input tax surplus must be reported and is credited to the deliveries account.

Please note

These rules apply to all entrepreneurs from EU Member States in Austria. These rules apply to all entrepreneurs and also to companies from EU Member States and 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 procedures.

Enterprises Affected

Entrepreneurs whose sales in the previous calendar year exceeded 35,000 Euro are obliged to submit quarterly preliminary VAT returns. Monthly preliminary VAT returns must be submitted where the previous year's sales exceed 100,000 Euro.

Requirements

Entrepreneurs whose sales in the previous calendar year exceeded 100,000 Euro are obliged to submit monthly preliminary VAT returns. Where the previous year's sales exceed 35,000 Euro, but do not exceed 100,000 Euro, preliminary VAT returns must be filed on a quarterly basis. Where an advance return is provided on time for the first calendar month of the taxable period, the calendar month can be chosen as the reporting period (section 21 paragraph 2 of the Umsatzsteuergesetz – UStG).

Where the turnover limit of 35,000 Euro is not exceeded, an obligation to submit preliminary VAT returns only exists where the entrepreneur is obliged by the tax office to submit preliminary returns on an ongoing basis, e.g. the reporting obligations are not complied with in accordance with section 18 of the UStG. The same applies where there is a surplus for the reporting period or the advance payment cannot be made on time or in full. This is often applies to small company owners whose previous year's sales do not exceed 35,000 Euro and who have opted to pay tax (section 6 paragraph 3 of the Umsatzsteuergesetz – UStG).

Entrepreneurs carrying out exclusively non-genuine tax-exempt transactions are also excluded from the obligation to submit a preliminary VAT return, provided that there was neither an advance payment nor a surplus in the previous reporting period.

Obligation to submit a preliminary VAT return and payment (see Rz 2807 of the UStR)

Sales

Submission of a preliminary VAT return (previous year's sales) Annual declaration (current year's sales)

Payment

0 Euro - 35,000 Euro**
(small company owners)

No

No(*)

No(*)

0 Euro - 35,000 Euro
(waiver of exemption for small company owners)
No Yes Quarter

35,000 Euro - 100,000 Euro

Quarter

Yes

Quarter

Over 100,000 Euro

Month

Yes

Month

* A small company owner is obliged to pay VAT and to submit an annual declaration where tax liability is transferred to them, they exceed or waive the purchasing limit, in the case of tax liability by virtue of accounting and when applying the margin scheme.

** until 31 December 2019: 30,000 Euro

Deadline

The preliminary VAT return must be submitted no later than on the 15th (payment due date) of the second subsequent calendar month (for quarterly preliminary VAT returns by 15 May, 15 August, 15 November and 15 February). Where there is a tax charge, this must be paid no later than on the payment due date.

Example

Paying monthly: The tax charge for the month of May must be paid on 15 July and the preliminary VAT return must be filed no later than 15 July.
Paying quarterly: The tax charge for the third calendar quarter (July to September) is due on 15 November. The preliminary VAT return must also be filed no later than this date.

It is essential that the payment slip includes the period – the relevant month or calendar quarter – and the tax charge amount.

Competent Authority

Usually, the tax office (→ BMF)German text in whose jurisdiction the entrepreneur is resident is competent (tax office closest to their residence). Where there is an establishment (corporation, partnership) with its registered office in another tax office area, this tax office is competent (tax office closest to their business establishment).

Procedure

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 the necessary technology (e.g. no internet connection), the official form U30 must be used. It is essential to keep a copy of the preliminary VAT return (Umsatzsteuervoranmeldung – UVA) or the electronic declaration. When submitting the preliminary returns via a 'tax representative', the technical requirements relating to the representative shall apply.

Documents Required

No documents are required.

Expenses

No fees or charges are payable.

Additional Information

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.

Legal Basis

Expert Information

To Form

Translated by the European Commission
last update: 1 January 2021

responsible for content: Federal Ministry of Finance

Rate this page and help us to improve.