1. VAT in Europe
3. VAT in Austria
5. VAT Returns in Austria

VAT Returns in Austria

Frequency of VAT Returns in Austria

All registered businesses in Austria must file VAT returns monthly or quarterly.

Austrian VAT returns are filed monthly when the taxable turnover for the year is estimated to exceed EUR 100,000.00. If the estimated turnover is below this amount, VAT returns may be filed on a quarterly basis.

In the year of VAT registration (first assessment year), the submission of the advance return depends on the planned turnover in the opening year – estimated turnover of sales included on the registration form. In this case, the taxpayer may remain submitting monthly VAT returns.

The tax year is always the calendar year. A different fiscal year cannot be used.

• Austrian VAT returns - Frequency of filig

• • Monthly (advanced return)
    Annual taxable turnover exceeds EUR 100,000
  • Quarterly (advanced return)
    Annual taxable turnover between does not not exceed EUR 100,000

If the client exceeds the threshold of EUR 100,000, they will have to make monthly VAT returns in the next year. Normally the tax administration sends a notification, but not in each case. However, the tax administration makes a change in their system, and it is not possible to send quarterly VAT returns next year.

On the other side, you can send monthly VAT returns even if the threshold was not exceeded. The quarterly VAT returns are a simplification to ease the compliance obligations for smaller companies.

Separately, established companies with an annual turnover that does not exceed EUR 35,000 are considered small businesses subject to a special regime. In principle, these companies do not need to submit VAT returns – neither the advanced VAT return nor the annual VAT returns. However, in some cases these companies are required to submit the annual VAT return and pay VAT on sales.

Due Date of Austrian VAT Returns

The following due dates apply to Austrian VAT returns:

• Austrian VAT returns – Due dates

• • Monthly
    15th day of the second following month
  • Quarterly
    15th day of the second following month
  • Annual
    30th April of the following year, or 30th June of the following year in case of electronic submission via FinanzOnline.

If the day of submission is a Saturday, Sunday or public holiday, the due date shifts to the following working day.

Concerning the annual VAT return, the deadline for submitting the tax return can be extended upon a justified request, on a case by cases basis. Businesses represented by a "tax representative" usually has more time to submit the tax return.

•  Find here the deadlines published by the Austrian tax authorities for submitting advance VAT returns.
•  Also, find here the deadline for the Annual VAT return submission.
•  Finally, find here the following official confirmation concerning deadlines: Taxes that are due on a Saturday, Sunday, public holiday, Good Friday or on December 24 are only payable on the next working day.

VAT Payments in Austria

The VAT payment is due within the same deadline as for the submission.

VAT payments must be made via bank transfer to the competent Austrian tax office. It is important to double-check the bank details before making the payment and ensure that the payment reference included is correct.

The payment reference when making the bank transfer must include the VAT registration number of the taxpayer (local tax number, also known as Steuernummer) and the reporting period. It is also recommended to add the VAT amount to pay for the period, as stated on the tax authorities’ website.

The bank details of tax office of Graz-Stadt can be found here. This tax office is generally competent for foreign companies VAT registered in Austria. Also, find here the bank account details for other tax offices, as well as further information about tax payments in Austria.

VAT Refunds in Austria

A VAT credit is not automatically refunded by the tax authorities. When you are in credit position (excess of input VAT) in a reporting period in Austria, you may choose if carry forward that amount to the following reporting period or request a refund to the tax authorities.

The VAT refund can be requested by filling an application for repayment with the Austrian authorities, indicating the amount of the credit to be repaid and the bank account details to which the repayment should be made (no period foreseen). It may take up to 6 months after the request has been filed until the credit is repaid. A request for reimbursement of the credit may trigger an audit.

However, if there is any other outstanding tax due, excess input VAT will be reduced at such amount.

The specific procedure varies depending on whether you have the Austrian electronic services set up, or you are submitting paper VAT returns:

• E-filing set up: if you can access your profile in FinanzOnline, then you will be able to check the tax credit that is accumulated on your tax account. You can also request the refund of this VAT amount by submitting a VAT refund claim electronically.
• Paper VAT returns: you need to indicate the refund requested in the VAT return form. Additionally, you will need to complete a letter claiming the refund of the excess of input VAT and send it to the competent tax office.
• Find here the official information about input VAT published by the Austrian tax authorities.
• Find here official information about the requirement of providing an IBAN and BIC account for VAT reimbursements.

Nil and Corrective VAT Returns in Austria

Nil VAT returns

If there are no transactions to be reported in a given period, a nil VAT return must be submitted. There are no specific requirements other than including 0.00 in the final VAT position.

Corrective VAT returns

Where there is a change in the output or input VAT reported in a given period, a corrective VAT return must be filed replacing the return previously submitted. Therefore, a completely new VAT return must be completed and submitted for the same reporting period.

If a corrective VAT return is submitted before the deadline for submission, only the last VAT return submitted will be considered by the authorities, and no penalties should be imposed. However, in case of late submission of a corrective VAT return, late filing penalties may apply.

Based on the specific error and impact on the VAT position, you may consider filing a voluntarily self-disclosure to the tax office.  It is recommended to include an explanatory letter about the amendment.

Credit notes on transactions without VAT, for example, on intra-Community supplies can be reported in the annual VAT return in case no impact on the VAT payment is given. However, the taxpayer may also file a corrective VAT return.

If you submit your new VAT return via e-filing, then you can submit a corrective VAT return for a reporting period already filed. You can do this only once. The program will not allow you to submit any more consecutive corrective returns for the same reporting period; in such case, you should use the VAT return in paper form.

Similarly, if you submit your VAT returns on paper form, you just need to complete again a VAT return for the reporting period you would like to correct.

VAT Penalties in Austria

• Cause
  Penalty
• Late filing
  Tax authorities may impose a penalty of up to 10% of the VAT due for the late submission of a VAT return. Also, in case of long delays and under specific circumstances, they may understand the case is subject to tax fraud and so greater penalties may apply.
• Late payment
  A surcharge penalty of 2% of the VAT due applies to the late payment of VAT. In case the amount remains outstanding 3 months after the deadline, an additional penalty amounting to 1% is assessed, and a third penalty may also be imposed of an additional 1% in case of further delay.
• Late registration
  Normally, there are no penalties for late registration. However, the authorities may impose penalties for late registration in case of long delays or voluntary errors. According to the Law, they may impose a penalty of EUR 5,000 if the deadline for VAT registration is intentionally not observed.

Austrian Tax Authorities Contact

The competent tax office for foreign companies is Finanzamt Graz-Stadt. Find below the address and other contact details of this tax office.

Austrian tax office Graz-Stadt department

Business assessment teams Foreigners departments

Conrad von Hötzendorf-Straße 14-18

A-8010 Graz

Phone: +43 (0) 50233 333

Fax: +43 (0) 50233 5938041 ( BV 31) or +43 (0) 50233 5938042 ( BV 32)

• Emails: post.fa68-bv11@bmf.gv.at ; post.fa68-bv12@bmf.gv.at ; anton.peklar@bmf.gv.at ; elfriede.gladitsch@bmf.gv.at
• Check here and here the contact details of the Finanzamt Graz-Stadt published on the official websites of the Austrian tax authorities.
• Find more information here about other tax offices in Austria.

OSS contact details

• Email: service.oss@bmf.gv.at
• Phone: +43 50 233 538741