With reference to the outcome of the discussions with the highest financial authorities of the countries, the following applies:
(1) In the sales tax pre-registration and advance payment procedure, the attached sample forms will be introduced for the pre-registration periods from January 2023:
- VAT 1 A sales tax advance return 2023
- VAT 1 H Application for permanent extension and registration of the special advance payment 2023
- USt 1 E Instructions for the advance VAT return 2023
- VAT 5 E Instructions for applying for a permanent extension/registering the special advance payment for 2023
Sources:
