VAT pre-registration (Austria)
Entrepreneurs must submit advance sales tax returns on a monthly or quarterly basis in order to report and pay the sales tax already incurred to the tax office . Payments already made will be credited in the sales tax return at the end of the year.
Sense and purpose
The sales tax is an annual tax. By submitting advance VAT returns, it is achieved, on the one hand, that the state has a lower risk of payment default and gains an interest rate advantage, and on the other hand, the entrepreneur can distribute his VAT burden more evenly over the whole year and thus avoid payment difficulties at the beginning of the following year. Conversely, the entrepreneur has an interest advantage with input tax refunds.
The submission period for the advance VAT return is based on the previous year's VAT payable. The duty to pay is determined by the tax office; if the submission period changes, the entrepreneur will receive a notification. Up to a turnover of 30,000 € there is no sales tax obligation (and therefore no obligation to submit advance sales tax returns), with the exception of the voluntary option to tax liability according toParagraph 3 UStG, or if the tax office is obliged to violate regulations, e.g. the obligation to record . With a previous year's turnover of € 30,000 to € 100,000, a quarterly advance notification is required according to (2) UStG (monthly deadline can, however, be selected without a separate application by submitting the first advance notification of the assessment period in due time). For sales over € 100,000, the advance VAT return must be submitted on a monthly basis.
The pre-registration must be submitted to the responsible tax office by the 15th day of the second month following the end of the pre-registration period. The pre-registration for January must be submitted by March 15th at the latest, the pre-registration for the 1st quarter on May 15th.
The advance VAT return must be submitted via FinanzOnline . Submission on paper is only permitted if the technical requirements are inadequate, for example no internet connection.