The taxpayer can apply to his tax office for deferral of payment or payment in instalments if justified.
The taxpayer can apply to his tax office (e.g. in the application for a deferral or installment payment) for a reduction of the late payment interest.
Both applications are to be submitted at the same time as the request for deferral or payment by instalments.
Source BMF
Latest Posts in "Austria"
- Austrian Court Rules on VAT and Corporate Tax for Housing as Hidden Profit Distribution
- Austrian Court Clarifies Input VAT Deduction Rules for Apartment Rentals in Business Use Case
- Austrian Court Denies Tax Deductions for Unrented Property Due to Insufficient Rental Intent
- Streamlined EU Administrative Processes: Your Digital Gateway for Cross-Border Services
- ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption
