VAT returns
in Austria 2026
in Austria must file a VAT return Every company registered purposes VAT . It must also apply Austrian VAT rates (20% standard and 13%/10% reduced) and remit the VAT to the tax office by the 15th day of the second month following the accounting period.
In this article, we provide detailed information on filing tax returns in Austria, so you can better understand Austrian regulations.
What will you learn from this article?
- What are the declaration submission rhythms in Austria?
- What are the deadlines for submitting a VAT return in Austria?
- What are the rules for filing annual returns in Austria?
- What are ZM declarations in Austria and do they always need to be submitted?
- How to submit a correction to a VAT return in Austria?
- How to get a VAT refund in Austria?
We also recommend our comprehensive guide on VAT in Austria, which provides concise and focused information on all topics related to Austrian VAT. If you don't yet have a VAT number, we recommend our detailed guide on VAT registration in Austria.
VAT Registration in Austria 2026 – Table of Contents
- VAT returns in Austria 2026
- VAT returns in Austria – what are the deadlines?
- Corrections to VAT returns in Austria
- VAT refund in Austria – when can you get a VAT deduction?
- Formal conditions for deducting VAT in Austria
- What purchases can you get VAT back for in Austria?
- What expenses cannot be deducted in Austria?
- How to Recover VAT in Austria? Two Procedures
- Austrian VAT Declarations 2026 FAQ – Frequently Asked Questions
- Are there any penalties for late VAT returns in Austria?
Adrian Andrzejewski, CEO Taxenlight
VAT returns in Austria – what are the deadlines?
Austria has several types of tax returns, which must be filed within the statutory deadlines, depending on the business activity conducted by the entrepreneur. The periodicity of reporting transactions in a given year depends on the company's turnover in Austria.
For a company that has just received an Austrian VAT number, the cadence is determined based on the estimated turnover declared in the registration form. The decision on the cadence for filing Austrian VAT returns rests with the Austrian tax office.
VAT returns (Umsatzsteuer-Voranmeldung), both monthly and quarterly, must be submitted electronically portal FinanzOnline using the U30 (UVA) form. Paper reporting has been discontinued since 2011.
Monthly VAT returns in Austria
in the previous year (or estimated such a figure during their VAT registration) must file VAT returns monthly a net turnover of more than €100,000 . This rhythm applies year-round, unless turnover falls below a certain threshold, in which case a change to a quarterly rhythm is possible.
Deadline for submitting VAT returns and paying tax: 15th day of the second month following the settlement month, e.g. declarations for January 2026 must be submitted by March 15, 2026.
Quarterly VAT returns in Austria
in the previous year (or estimated this value during their VAT registration) must file VAT returns quarterly a net turnover of less than €100,000 . This cadence applies year-round, unless they grow and exceed the threshold, in which case they can switch to a monthly cadence.
Deadline for submitting VAT returns and paying tax: 15th day of the second month following the settlement quarter, e.g. declarations for the 1st quarter of 2026 must be submitted by May 15, 2026.
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Annual summary declarations in Austria
Annual summary returns in Austria are known as Umsatzsteuererklärung. They are required to be filed by all taxpayers registered for VAT purposes in Austria, whether filing monthly or quarterly VAT returns.
Unlike periodic returns, the annual return in Austria can be filed both in paper and electronic format, although the tax office strongly recommends using the online option. The annual return is filed using the U1 form , allowing for any corrections to be made if there are any discrepancies between the periodic VAT returns and the annual report. Unlike the U30 form, the U1 declaration reports not only local transactions but also EU transactions, exports, reverse charge transactions, and corrections regarding any changes in the tax base or deductions from the current period and previous years.
Deadlines for submitting the annual summary declaration in Austria:
- Declarations submitted on paper: deadline by April 30 of the following year, e.g. for 2025, a summary declaration must be submitted on paper by April 30, 2026
- Declarations submitted electronically: deadline by 30 June in the following year, e.g. for 2025, a summary declaration must be submitted on paper by 30 June 2026
In justified cases, the office may agree to extend the deadline after prior request by the taxpayer.
EU VAT returns in Austria – Zusammenfassende Meldung (ZM)
EU VAT returns in Austria, known as Zusammenfassende Meldung (ZM), are mandatory for businesses that conduct EU transactions (WNT/WDT). If no such transactions were conducted in a given period, there is no obligation to submit a zero ZM return.
As with VAT returns, it is not possible to submit the return in paper form. The ZM return can only be submitted electronically via FinanzOnline.
Deadline for submitting the ZM declaration in Austria always falls on the last day of the month following the billing period. For example:
- If you submit VAT returns quarterly: for the first quarter of 2026 you must submit the ZM declaration by the end of April 2026
- If you submit VAT returns monthly: for January 2026 you must submit the ZM declaration by the end of February 2026
Corrections to VAT returns in Austria
According to guidelines from the Ministry of Finance (BMF), any corrections related to changes in the tax base resulting from errors or discounts should generally be included in the current VAT return. The Austrian system allows corrections to be included in the current tax period, regardless of whether the error concerns the current period or previous periods. Therefore, the correction is submitted using the same form as the VAT return (U30) via FinanzOnline.
Any discrepancies can also be corrected when filing a summary annual return for a given year (using the U1 form). This form summarizes all periodic returns and corrects discrepancies that were not included in the monthly or quarterly returns.
If a correction results in underpayment of VAT due in Austria, the difference should be paid to the tax office as soon as possible. If the correction is made on your own initiative (rather than at the request of the tax authorities), penalties for late payment are generally not imposed. However, if they do occur, the penalties are the same as in the case described below.
☝️ Taxenlight advises:
Please note that submitting corrections to VAT returns in Austria may result in a tax audit.
What are the penalties and interest for failure to submit a VAT return on time?
If you submit your VAT return after the statutory deadline in Austria, interest is automatically charged. Penalties may also be imposed, and in cases of persistent delays, the tax office may block your VAT refund and initiate a tax audit.
Depending on the decision of the tax office, penalties and interest may also be imposed for submitting VAT returns and paying tax after the statutory deadline.
- Penalties for late submission of VAT returns: up to 10% of the VAT amount due
- Interest for late payment of VAT after the deadline: 2% of the amount of VAT due + 1% for each subsequent month.
- If the office discovers that the failure to register for VAT was intentional or the delay lasted too long, it may impose an additional fine of up to €5,000. If the office detects tax fraud, the fine can be significantly higher.
Summary table of tax penalties and interest in Austria:
| Type of testimony | Penalty for late or no declaration | Interest |
|---|---|---|
| VAT declaration (UVA) | 2% of the VAT amount due per month (minimum €50) or 10% for failure to submit a VAT declaration | 2% of the amount of VAT due per month |
| Annual summary declaration | 10% of the VAT amount due per month | 2% of the amount of VAT due if discrepancies are found with periodic VAT returns |
| ZM declaration (VAT-EU) | 1% of the tax base (up to €2,200) or a fine of up to €5,000 | Lack |
VAT refund in Austria – when can you get a VAT deduction?
Deducting Austrian input VAT is only possible for purchases directly related to your business activities in Austria —and not all of them. It's important that Austrian VAT invoices are issued in accordance with regulations and include all necessary information. Otherwise, your VAT refund application may be rejected by the Austrian tax office.
Formal conditions for deducting VAT in Austria
In order to be able to deduct VAT in Austria pursuant to Article 12 of the VAT Act 1994, the following basic conditions must be met:
- issued must be correctly issued to the taxpayer's details and relate to goods or services purchased in Austria.
- The justification for the right to deduct VAT is business use at a minimum level of 10%
- Taxpayers with a turnover of less than €2 million (in the previous year) can only deduct VAT after payment. The exception to this rule is if the VAT from the purchases in question has been transferred directly to the supplier's tax account.
What purchases can you get VAT back for in Austria?
Examples of fully (100%) deductible costs in Austria, as long as they serve the company's business purposes and are confirmed by a correctly issued invoice:
- Training and conferences
- Fairs and exhibitions
- Books
- Operating costs (e.g. telephone and internet bills)
- Marketing costs
- Business travel expenses
What expenses cannot be deducted in Austria?
According to Austrian regulations, there are a number of expenses from which VAT cannot be deducted, even if they relate to business:
- Travel-related services, especially in the context of tourist services subject to margin taxation
- Representation and entertainment expenses (e.g., integration costs with business partners). VAT deduction is only possible if it can be demonstrated that these costs were actually incurred for advertising purposes and predominated over other professional reasons.
- Expenses related to passenger cars or motorcycles – expenses related to the leasing or operation of such vehicles cannot be deducted. Exceptions include if the vehicle is intended solely for driver training activities, for demonstration purposes, for exclusive resale, or if it is used at least 80% for commercial passenger transport.
- Other personal or residential expensesthat are not business-related.
How to Recover VAT in Austria? Two Procedures
VAT refund in Austria for purchases related to your company is possible in two ways, and the choice of one of them is determined by whether you have a VAT number in Austria or not.
VAT refund for companies registered for VAT in Austria
If you have a valid VAT number in Austria, you must submit an application to the Austrian tax office to recover the VAT you have accrued. You can submit a VAT refund form either online (via FinanzOnlinewith your application your bank account details. Please note that if you have any outstanding payments to the Austrian tax office, your VAT refund may be blocked.
As in Poland, you can also carry forward overpaid VAT in Austria to the next period if you don't want to apply for a VAT refund during that period (e.g., due to a low amount).
, the waiting period for a VAT refund decisionshould be six months. In the event of a tax audit, this period may be extended.
☝️ Taxenlight advises:
We recommend that apply for a VAT refund in Austria when the amount to be refunded is significant for youWhy? Because filing a VAT refund in Austria often means a tax audit. This can be a source of not only unnecessary stress but also a significant investment of time and resources in explaining and submitting documentation.
VAT refund for companies without an Austrian VAT number
- Companies that do not have an Austrian VAT number but are based in the European Union can recover VAT on expenses under Procedure 8 of the EU VAT Directive 2008/9/EC. This procedure is more commonly known as VAT-REF. An Austrian VAT refund application must be submitted via the ministerial e-services portal (BDIR) no later than September 30 of the following year. For example, to receive a refund of input tax in 2025, the application must be submitted by September 30, 2026. The minimum amounts are: EUR 400/quarter or EUR 50/year.
The waiting time for a VAT refund decision under Procedure 8 is legally four months.
- Companies that do not have an Austrian VAT number and are based in third countries can apply for a VAT refund under the 13th VAT Directive. Such companies can only deduct operating expenses, not business travel expenses. The minimum amount to apply is €75, and the application must be submitted by June 30th of the following year.
The waiting time for a VAT refund decision under the 13th VAT Directive procedure is statutory: six months.
Adrian Andrzejewski, CEO Taxenlight
Summary – VAT returns in Austria 2026
The obligation to file a VAT return in Austria applies to every company registered for VAT in the country. Regardless of whether you have made a transaction in a given period, returns must always be filed. It's not possible to suspend your VAT number in Austria, so if you haven't made a transaction, you simply file a zero-value VAT return.
We encourage you to read the frequently asked questions about VAT returns in Austria for 2026 (FAQ) below. We're confident you'll find the answer to your questions there. And if this article hasn't answered your questions, we encourage you to contact us for a free consultation.
Austrian VAT Declarations 2026 FAQ – Frequently Asked Questions
Every company with a valid VAT number in Austria is required to submit a VAT return, even if it has no sales during a given period. In such a case, a so-called zero return is filed.
There are four main reporting obligations in Austria:
- monthly or quarterly VAT declarations (UVA – form U30) -
annual VAT declaration (Umsatzsteuererklärung – form U1) -
EU VAT declarations – Zusammenfassende Meldung (ZM) -
INTRASTAT declarations (if statistical thresholds are exceeded)
Monthly VAT returns are filed by companies whose net turnover exceeded €100,000 in the previous year (or who declared such turnover upon registration). The deadline for filing the return and paying the tax is the 15th day of the second month following the accounting month.
Quarterly VAT returns are filed by companies whose net turnover in the previous year did not exceed EUR 100,000. The deadline for filing returns and paying tax is the 15th day of the second month following the end of the quarter.
No. Monthly and quarterly VAT returns (UVA) and ZM declarations must be submitted exclusively electronically via the FinanzOnline portal. Paper forms are no longer acceptable.
The annual VAT return, or Umsatzsteuererklärung (U1 form), is a summary of all transactions for the year. It is filed by all VAT payers in Austria. It allows for the correction of any discrepancies between periodic returns and the actual annual settlement.
– by April 30 – if filed on paper
– by June 30 – if filed electronically
In justified cases, the Finanzamt may extend the deadline at the taxpayer’s request.
The ZM declaration summarizes intra-Community transactions (ICS and ITC). It is the equivalent of the Polish VAT-EU declaration or the EU EC Sales List. It is submitted by companies conducting transactions with contractors from other EU countries.
Errors are generally corrected in the current VAT return using the U30 form in FinanzOnline. Corrections can also be included in the annual VAT return (U1) if they have not been corrected previously.
Yes. Late filing of returns may result in interest and financial penalties. In the event of repeated delays, the tax office may block the VAT refund and initiate a tax audit.
Yes, VAT can be recovered if the purchases were business-related and supported by properly issued invoices. The procedure depends on whether the company has an Austrian VAT number.
Yes. Instead of applying for a VAT refund, a taxpayer can carry forward the excess to the next tax period and settle it against future tax liabilities.
Yes. If a foreign company is registered for VAT in Austria, it has the same reporting obligations as local entities, including filing UVA, U1, and ZM declarations (if applicable).
Does every company have to submit VAT returns in Austria?
Every company with a valid VAT number in Austria is required to submit a VAT return, even if it has no sales during a given period. In such a case, a so-called zero return is filed.
What types of VAT returns are there in Austria?
There are four main reporting obligations in Austria:
- monthly or quarterly VAT declarations (UVA – form U30) -
annual VAT declaration (Umsatzsteuererklärung – form U1) -
EU VAT declarations – Zusammenfassende Meldung (ZM) -
INTRASTAT declarations (if statistical thresholds are exceeded)
When are monthly VAT returns filed in Austria?
Monthly VAT returns are filed by companies whose net turnover exceeded €100,000 in the previous year (or who declared such turnover upon registration). The deadline for filing the return and paying the tax is the 15th day of the second month following the accounting month.
When are quarterly VAT returns filed in Austria?
Quarterly VAT returns are filed by companies whose net turnover in the previous year did not exceed EUR 100,000. The deadline for filing returns and paying tax is the 15th day of the second month following the end of the quarter.
Can VAT returns in Austria be submitted on paper?
No. Monthly and quarterly VAT returns (UVA) and ZM declarations must be submitted exclusively electronically via the FinanzOnline portal. Paper forms are no longer acceptable.
What is the annual VAT return in Austria?
The annual VAT return, or Umsatzsteuererklärung (U1 form), is a summary of all transactions for the year. It is filed by all VAT payers in Austria. It allows for the correction of any discrepancies between periodic returns and the actual annual settlement.
Are there any penalties for late VAT returns in Austria?
– by April 30 – if filed on paper
– by June 30 – if filed electronically
In justified cases, the Finanzamt may extend the deadline at the taxpayer’s request.
What is a ZM declaration (Zusammenfassende Meldung)?
The ZM declaration summarizes intra-Community transactions (ICS and ITC). It is the equivalent of the Polish VAT-EU declaration or the EU EC Sales List. It is submitted by companies conducting transactions with contractors from other EU countries.
How to correct errors in VAT declarations in Austria?
Errors are generally corrected in the current VAT return using the U30 form in FinanzOnline. Corrections can also be included in the annual VAT return (U1) if they have not been corrected previously.
Are there any penalties for late VAT returns in Austria?
Yes. Late filing of returns may result in interest and financial penalties. In the event of repeated delays, the tax office may block the VAT refund and initiate a tax audit.
Is it possible to recover VAT paid in Austria?
Yes, VAT can be recovered if the purchases were business-related and supported by properly issued invoices. The procedure depends on whether the company has an Austrian VAT number.
Can VAT surplus in Austria be carried forward to the next period?
Yes. Instead of applying for a VAT refund, a taxpayer can carry forward the excess to the next tax period and settle it against future tax liabilities.
Does a foreign company have to submit VAT returns in Austria?
Yes. If a foreign company is registered for VAT in Austria, it has the same reporting obligations as local entities, including filing UVA, U1, and ZM declarations (if applicable).
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.