COVID-19 update:
- No postponement possible of submitting advance VAT returns in due time
- An extension of the deadline can be applied for in such cases in accordance with § 134 para. 2 BAO, without the threat of consequences under fiscal criminal law.
- It is possible to apply for interest-free deferral of duties or their payment in instalments, provided that the Corona crisis has been shown to have a concrete impact. Deferral interest (3.88 % pa) and default surcharges (2 %) can then be reduced to 0.00 %.
- The deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020.
Similar measures have also been introduced in numerous other EU member states.
Source BMF decree 2020-0.190.277 of 24.3.2020
