Jahresabschluss Firmenbuch (Annual Accounts Filing with Commercial Register)
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.
Who this applies to
- All Austrian GmbHs
- All Austrian AGs
- Large partnerships (offene Gesellschaften, Kommanditgesellschaften) meeting UGB thresholds
- European Companies (SE) registered in Austria
What to file
Jahresabschluss comprising: Bilanz (balance sheet), Gewinn- und Verlustrechnung (profit and loss account), and for larger entities, an Anhang (notes to accounts) and Lagebericht (management report). Filed in electronic XML format via Firmenbuch portal (firmenbuch.justiz.gv.at) or via notary/Steuerberater.
How to file
Electronic filing via the Firmenbuch online portal (www.firmenbuch.gv.at) using company's Firmenbuchnummer and FinanzOnline access. Alternatively, a notary or Steuerberater can file on behalf of the company. Court filing fee applies (approximately €22 for standard GmbH filing).
Payment due
Court filing fee of approximately €22 payable on submission. No separate 'payment' for the accounts themselves — this is a transparency/compliance requirement, not a tax payment.
Penalties for missing this deadline
Zwangsstrafen (compulsory fines): at least €700 per managing director (Geschäftsführer) per overdue set of accounts. Fines are imposed automatically and can escalate if the filing continues to be delayed. Directors can be held personally liable. The Firmenbuch court can also order dissolution proceedings for persistent non-filing.
Filing checklist
- Finalise Jahresabschluss (Bilanz + GuV + Anhang) in UGB-compliant format
- Have accounts reviewed or audited if the company meets any large-company threshold
- Obtain shareholder approval (Gesellschafterversammlung resolution) for the accounts — required before filing
- Convert accounts to the required XML schema for electronic Firmenbuch submission
- File via Firmenbuch portal and retain confirmation reference
- Consider filing early — accounts become publicly accessible once filed, which is unavoidable
Documents you'll need
- UGB-compliant Bilanz and GuV for the relevant financial year
- Anhang (notes) if required by company size
- Gesellschafterversammlungsprotokoll (shareholder resolution) approving accounts
- Auditor's report if statutory audit is required
Common mistakes to avoid
- Missing the 9-month deadline — automatic fines start immediately after the deadline passes with no grace period
- Filing accounts approved by directors but not by shareholders (formal Gesellschafterbeschluss is required)
- Omitting the Lagebericht for medium/large companies
- Using the wrong XML schema version for electronic Firmenbuch submission
Never miss a Austria deadline
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