🇦🇹Austria tax deadlines

Austria Tax & Filing Deadlines

Every Austria statutory deadline a founder needs to know. Penalties, checklists and source links to Finanzamt Österreich / BMF and Firmenbuch (Commercial Register) — USP.

Körperschaftsteuererklärung (Corporate Tax Return)

30 April for paper filing; 30 June for electronic submission via FinanzOnline. With a registered Steuerberater (tax adviser), extended to 31 March of the following year. Companies with non-calendar financial years: 6 months after the end of the financial year.

The annual corporate income tax return (KSt) for Austrian GmbHs and AGs. Covers all taxable profits for the financial year and reconciles advance payments made during the year.

Umsatzsteuer-Voranmeldung (VAT Advance Return)

Monthly: due by the 15th of the second month following the reporting period (e.g., January return due 15 March). Quarterly: due 15th of the second month following the quarter (Q1 Jan–Mar due 15 May). Quarterly filing applies automatically when prior year USt liability was below €100,000. Annual USt return (Jahreserklärung): same deadline as KSt return (30 June electronically, or 31 March with Steuerberater).

Monthly or quarterly Austrian VAT advance returns (USt-Voranmeldung, UVA) reporting output tax charged and input tax (Vorsteuer) reclaimable. Filed via FinanzOnline with simultaneous payment of any net USt due.

Lohnsteueranmeldung (Monthly Payroll Tax Declaration — L1)

Due by the 15th of the month following the pay period. Payroll for January must be declared and paid by 15 February. Monthly filing is mandatory regardless of payroll size — there is no quarterly option for Lohnsteuer.

Monthly declaration of wage tax (Lohnsteuer) and related employer contributions (DB, DZ, Kommunalsteuer) for all employees. Filed via FinanzOnline by the 15th of the following month. Covers both Lohnsteuer withheld from employees and employer social contributions.

KSt Vorauszahlungen (Quarterly Corporate Tax Advance Payments)

Four instalments per calendar year: 15 February (Q4 of previous year), 15 May (Q1), 15 August (Q2), and 15 November (Q3). The February payment is slightly anomalous — it represents the final quarter of the previous assessment cycle. Payments cover the current year on an estimated basis.

Quarterly advance payments of Körperschaftsteuer due on 15 February, 15 May, 15 August, and 15 November each year. Each payment equals one quarter of the prior year's KSt liability. Minimum €500/year total (€125/quarter) even with zero profit.

Jahresabschluss Firmenbuch (Annual Accounts Filing with Commercial Register)

9 months after the end of the financial year for most GmbHs (so 30 September for December year ends). Reduced to 5 months for large companies (those meeting 2 of 3 UGB large-company thresholds: turnover >€40m, balance sheet >€20m, employees >250). AGs: 5 months after year end.

Austrian GmbHs and AGs must file their annual financial accounts (Jahresabschluss) with the Firmenbuch (commercial register). Standard deadline is 9 months after the financial year end. Late filing triggers automatic fines of at least €700 per director per overdue filing.

Einkommensteuererklärung (Personal Income Tax Return)

30 April for paper filing. 30 June for electronic submission via FinanzOnline. With a registered Steuerberater: 31 March of the following year (significant extension for complex returns). ARBEITNEHMERVERANLAGUNG (employee tax refund form) can be submitted up to 5 years retrospectively.

Annual personal income tax return for Austrian residents with business income, self-employment income, or significant investment income. Covers all income categories for the calendar year. GmbH director-shareholders may file both a personal ESt return and the company's KSt return.

SVS Beiträge (Self-Employed Social Insurance Contributions)

Quarterly provisional payments due in February, May, August, and November (exact dates set annually by SVS). Final settlement (Nachbemessung) issued after the Finanzamt's Einkommensteuerbescheid is transmitted to SVS — typically 6–18 months after the tax year end. SVS sends a Beitragsnachricht for each quarter and a separate settlement notice after final assessment.

Quarterly SVS (Sozialversicherung der Selbständigen) contribution payments for self-employed individuals and GmbH shareholders with >25% ownership. Provisional payments based on estimated income; final settlement after Einkommensteuerbescheid. Covers health, pension, and accident insurance.

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