Updated by Thomas Außerlechner and Nathalie Winkler, PKF Österreicher & Partner GmbH & Co KG
| How are VAT returns submitted to the tax authorities? | Generally VAT returns are required to be submitted electronically via FinanzOnline (the Austrian tax authority's online portal):
https://finanzonline.bmf.gv.at/fon
ÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌýÌý
The data is either entered manually into the online form or via a corresponding interface using accounting software. If electronic submission is not feasible due to a lack of technical requirements (eg no internet connection), the official form U30 must be used. A copy of the VAT return or electronic declaration should be kept. |
|
| Can a business submit paper VAT returns? | No, not generally. Paper VAT returns can only be submitted if there is no other option (see above). |
|
| Can an agent submit a VAT return on behalf of the business? | Yes, an agent can submit a VAT return on behalf of a business. |
|
| How many boxes/data fields are there on the VAT return? | There are 43 data fields on the VAT return in Austria. |
|
| What |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 15:44