Important deadlines

Filing deadlines

VAT

Preparation of monthly VAT returns until 15th of the second following month.

Preparation of quarterly VAT returns in case of a prior year’s turnover less than EUR 100.000 until 15th of the second following month after end of each quarter.

The monthly/quarterly VAT returns must be filed electronically via FinanceOnline (the online tool of the Austrian tax authority).

In case of a prior year’s turnover less than EUR 30.000 no monthly/quarterly VAT return has to be filed via Finance Online.

Intra community summary report:

Monthly/Quarterly (same tresholds like VAT) intra community summary reports have to be filed electronically via FinanceOnline until the end of the following month/the end of the following month after end of each quarter.

Payroll

Registration of the employees

Registration of the employees with the competent social insurance institution is required prior to the commencement of their work.

Deregistration of the employees

Deregistration of the employees with the competent social insurance institution is required up to 7 days after the the termination of employment.

Income tax

Withholding tax declaration

In case of a dividend from corporations to individuals a withholding tax declaration has to be filed to the tax authority within 7 days after payment of dividend. In addition the withholding tax has to be paid within 7 days after payment of dividend. In the withholding tax return the date of payment of dividend and the date of payment of the withholding tax has to be declared.

Payment deadlines

VAT: monthly/quarterly on 15th of the second following month/second following month after end of each quarter

payroll taxes/social security: monthly on 15th of the following month

income tax/(minimum) corporation income tax: quarterly on 15th February, 15th May, 15th August and 15th November

In case that the due date is a Saturday, Sunday or Holiday the payment has to be settled on the next workday.