AustriaManual

ESL/ESPL returns in Austria

Due date and frequency of ESL returns in Austria 

ESL returns for the intra-Community supplies of goods are filed on a monthly or quarterly basis. The frequency of filing will normally match the frequency applicable for the VAT returns submission (monthly or quarterly).

Austrian ESL returns are due by the end of the month following the reporting period. If the due date falls on a Saturday, Sunday, or public holiday, the date is shifted to the next working day.

It is important that the information reported on the VAT return and the ESL return matches. Otherwise, the tax authorities may initiate a verification procedure and request further examination and clarifications from the taxpayer.

Frequency of filing:

  • Period
    Frequency rules
  • Monthly
    You submit monthly VAT returns
  • Quarterly
    You submit quarterly VAT returns

Due dates:

  • Period
    Frequency rules
  • Monthly and quarterly
  • Last day of the month following the reporting period

Nil and corrective ESL returns in Austria

Nil ESL returns in Austria

In case there are no transactions to be reported in a given period, a nil ESL return is NOT required in Austria.

Corrective ESL returns in Austria

If you have declared incorrect details in an Austrian ESL return, you should file and submit a corrective ESL return for the same reporting period.

ESL returns can be corrected electronically if you have the e-filing set up. Similarly, if you submit your ESL returns on paper form, you just need to complete again a VAT return for the reporting period you would like to correct.

Based on the specific error and correction, you may consider filing a voluntarily self-disclosure to the tax office.  

Penalties for late ESL returns in Austria

If you miss the submission of an ESL return, the tax office may impose a penalty up to EUR 5,000.

If you submit an ESL return late, the tax office may impose a penalty of up to 1% of the total of all assessment bases to be reported (maximum amount EUR 2,200).

 

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