- All companies registered for VAT in Austria must file VAT returns and apply Austrian VAT rates (20% standard, 13%/10% reduced).
- VAT returns must be submitted electronically via the FinanzOnline portal using the U30 (UVA) form; paper submissions are no longer accepted.
- Companies with net turnover over €100,000 must file monthly VAT returns; those with less must file quarterly.
- The deadline for submitting VAT returns and paying tax is the 15th day of the second month after the accounting period.
- The article provides detailed guidance on VAT return submission, correction, ZM declarations, VAT refunds, and registration in Austria.
Source: taxenlight.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- When Is VAT Registration Mandatory in Austria in 2026? Key Rules for Businesses and E-commerce
- Austria Clarifies Input VAT Deduction Rules for Small-Value Purchases in Resale Businesses
- Austria’s E-Invoicing Requirements: Platforms, Formats, and Compliance for Public Sector Suppliers
- Intrastat Reporting Thresholds Raised for Intra-EU Trade Effective January 2026
- No Input VAT Deduction for Foundation Renting Apartment to Founder Below Market Rate
