Preliminary VAT return

General information

VAT is a fee to be calculated oneself. In the preliminary VAT return (Umsatzsteuervoranmeldung – UVA), which usually has to be drawn up on a monthly basis, VAT is compared with input tax amounts. Where the VAT is more than the input tax, there is a tax charge or advance payment. Where there is a surplus of input tax, there is credit or excess:

VAT (fee x tax rate) - deductible input tax = tax charge/credit

The VAT calculation is assessed when recording the entry in FinanzOnline or using Form U30. Where there is a tax charge, this must be paid to the tax office. An input tax surplus must be reported and is credited to the deliveries account.

Enterprises affected

Entrepreneurs whose sales in the previous calendar year exceeded 35,000 Euro are obliged to submit quarterly preliminary VAT returns.

Where the turnover limit of 35,000 Euro is not exceeded, an obligation to submit preliminary VAT returns only exists where the entrepreneur is obliged by the tax office to submit preliminary returns on an ongoing basis, e.g. if the VAT reporting obligations are not complied with. The same applies where there is a surplus for the reporting period or the advance payment cannot be made on time or in full. This often applies to small company owners whose previous year's sales do not exceed 35,000 Euro and who have opted to pay tax.

Entrepreneurs carrying out exclusively non-genuine tax-exempt transactions are also excluded from the obligation to submit a preliminary VAT return, provided that there was neither an advance payment nor a surplus in the previous reporting period.

Requirements

Entrepreneurs whose sales in the previous calendar year exceeded 100,000 Euro are obliged to submit monthly preliminary VAT returns. Where the previous year's sales exceed 35,000 Euro, but do not exceed 100,000 Euro, preliminary VAT returns must be filed on a quarterly basis. Where an advance return is provided on time for the first calendar month of the taxable period, the calendar month can be chosen as the reporting period.

Obligation to submit a preliminary VAT return and payment (see Rz 2807 of the UStR)

* A small company owner is obliged to pay VAT and to submit an annual declaration in the following cases: in the case of transfer of tax liability to the small company, in the case of exceeding or waiver of the purchasing limit, in the case of tax liability by virtue of accounting and when applying the margin scheme.

** until 31 December 2019: 30,000 Euro

Deadlines

The preliminary VAT return must be submitted no later than on the 15th (payment due date) of the second subsequent calendar month (for quarterly preliminary VAT returns by 15 May, 15 August, 15 November and 15 February). Where there is a tax charge, this must be paid no later than on the payment due date.

Competent authority

Usually, the Tax Authority Austria, if the Tax Authority for Large Traders is not responsible.

Procedure

Please note that you are, in principle, obliged to submit the VAT return electronically via FinanzOnline. Where it is not feasible to submit the VAT return electronically due to a lack of the necessary technology (e.g. no internet connection), the official form U30 must be used. It is essential to keep a copy of the preliminary VAT return (UVA) or the electronic declaration. When submitting the preliminary returns via a 'tax representative', the technical requirements relating to the representative shall apply.

Required documents

No documents are required.

Costs and fees

No fees or charges are payable.

Further information

Where it is not compulsory to enter data via FinanzOnline (→ BMF)^{German text} all the necessary forms are available in the Federal Ministry of Finance's VAT form overview (→ BMF)^{German text} or from all the tax offices.

Legal bases

• Tax liability option for small companies: section 6 paragraph 3 of the Umsatzsteuergesetz (UStG)
• Record-keeping obligations and accounting evidence: section 18 of the UStG
• Selection of the calender month as the reporting period: section 21 paragraph 2 of the UStG
• Verordnung betreffend die Abstandnahme von der Verpflichtung zur Abgabe von Voranmeldungen

Expert information

Umsatzsteuerrichtlinien 2000 (→ BMF)

Link to form

• Preliminary VAT Return – U30
• FinanzOnline
  Entrepreneurs registered on the business service portal (USP) are able to use this and many other online procedures with a single sign-in to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registration.