Austria VAT form guide

The VAT return is a periodic compilation where taxpayers must report all taxable transactions performed in a country during the reporting period. In case no transactions were performed in a given period, a nil VAT return must be submitted.

Deadlines and Frecuency

The deadline to submit periodic VAT returns in Austria is by the 15^th day of the second following month. Periodic VAT returns may be submitted on a quarterly or monthly basis, depending on the taxpayer's turnover and the decision from the tax office.

Generally, if the day of submission is a Saturday, Sunday or public holiday, the due date shifts to the following working day.

If you end up in a payable position in your Austrian VAT return, the deadline for making the VAT payment is the same as for the return submission. VAT payments in Austria are made via bank transfer to the competent tax office. It is important to include the correct payment reference each period, including your VAT registration number and the reporting period. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If you end up in a credit position in your Austrian VAT return, you can generally decide whether carrying forward that amount to the following reporting period or requesting the VAT refund. Your Marosa team will facilitate you more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT taxpayers is Austria must also submit an annual VAT return, which is a summary VAT return for an entire year. The submission deadline of the annual VAT returns may vary depending on:

• Submission in paper form: by 30th April of the following year
• Electronic submission: by 30th June of the following year.

VAT Manual

Find additional information in our VAT manual VAT Returns in Austria.

VAT Templates

Below you’ll find VAT templates available in English: