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Filing dates and deadlines

Filing dates and deadlines

Last reviewed 19 Mar 2023

Annual tax returns

There is no provision for an annual sales tax return.

Income and corporate income tax returns

Deadline for filing: 31 March of the following year; for some income categories earlier filing dates apply.

VAT interim returns

Quarterly returns for yearly revenues of up to EUR 210,000, otherwise, monthly returns.
In the year of registration for VAT, monthly returns must be made in all cases. VAT returns must be filed by the last day of the month following the end of the VAT period.
No annual VAT declaration is required. Foreign companies with VAT ID number must submit monthly VAT returns in any case.

European Sales Listing

Recapitulative statements must be submitted by the 20th day of the following tax period

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The TPA Group
Wiedner Guertel 13, Turm 24
1100 Vienna

Opening Hours:

Mo-Th: 08:00 – 17:00

Fr: 08:00 – 14:00

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