VAT returns in Austria 2026
VAT returns in Austria include periodic UVA, annual U1, payments, and additional reports handled by FinanzOnline. Taxenlight provides comprehensive services for VAT returns abroad, and if your company doesn't yet have an Austrian tax account, it also VAT registration abroad.
Who files VAT returns in Austria?
Declarations are filed by companies with an Austrian tax account and performing activities subject to local taxation. If you haven't yet obtained a number, check your VAT registration in Austria and obtain a VAT AT number.
The most important VAT deadlines in Austria
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| Duty | Period | Deadline |
|---|---|---|
| UVA monthly | month | 15th day of the second following month |
| UVA quarterly | quarter | May 15, August 15, November 15, February 15 |
| ZM | month or quarter | the end of next month |
| U1 paper | year | April 30 |
| U1 electronic | year | June 30 |
| INTRASTAT | month | 10th business day of the following month |
UVA/U30 and annual U1
UVA is a periodic return. The U30 is a form used when electronic submission of the UVA is not possible—it is not a separate declaration.
U1 summarizes the entire year. Failure to take regular UVA does not automatically mean that U1 is no longer required.
The frequency is determined by projected turnover. If the forecast exceeds €100,000, monthly UVA may be required from the outset.
This does not mean that all responsibilities are gone
Regular UVA may not be required if the tax was paid correctly or if no amount owed was incurred. However, the tax office may require reporting, and the excess or U1 tax is assessed separately.
Same deadline, two actions
Submitting a UVA does not automatically trigger payment. The VAT due must be transferred to the appropriate tax account no later than the UVA deadline.
VAT declaration processing in Austria
We will help with UVA, U1, ZM, INTRASTAT, payments, corrections and communication via FinanzOnline.
FinanzOnline and zero declarations
Electronic submission is the rule, but each type of report must be assessed separately.
How are UVA and U1 sent?
Declarations are submitted electronically via FinanzOnline. The U30 or paper U1 form is an exceptional solution when electronic submission is not possible.
Please retain your receipt. Declarations may be processed by an authorized representative, but submitting the form does not automatically trigger payment.
Is it always zero?
The absence of transactions does not automatically mean that all obligations are discharged. UVA depends on turnover, assigned frequency, office decision, and the occurrence of a surplus.
Active procedure requires a report
In OSS and IOSS, nil declarations are required for periods in which the procedure remains active, even if no sales have occurred. ZM without EU transactions is generally not required.
What to check before transferring?
- Austrian tax account number,
- billing period - month or quarter,
- tax type and amount according to UVA,
- date of crediting the office's account.
Payment and UVA have the same due date but are two separate activities.
OSS does not replace every UVA and U1
Transactions not falling within the OSS – for example, sales from an Austrian warehouse or the movement of your own goods – may still require local recording in Austria.
ZM and INTRASTAT Austria 2026
Both reports are separate from UVA and have their own deadlines and rules.
Three different reporting deadlines
UVA: 15th day of the second following month. ZM: end of the following month. INTRASTAT: 10th business day of the following month.
When is the ZM submitted?
The ZM covers, among other things, intra-Community supplies, certain B2B services, and selected call-off stock transactions. It is generally submitted electronically via FinanzOnline by the end of the month following the reporting period.
INTRASTAT from 2026
Thresholds are assessed separately for imports and exports. Once a threshold is exceeded during the year, reporting begins in the month of exceedance and continues monthly in the RTIC tool.
- intra-EU import: EUR 5,000,000,
- intra-EU exports: EUR 1,200,000,
- deadline: 10th business day of the following month.
What to do when you detect an error or delay?
The method of correction depends on the type of error, the period, and the report. Not all errors are corrected using the same procedure.
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| Infringement | Possible effect |
|---|---|
| Late UVA or U1 | Verspätungszuschlag up to 10% if the delay is not justified |
| Late payment | first Säumniszuschlag basically 2% |
| Long-term arrears | subsequent additions of 1% |
| Missing data or incorrect declaration | tax assessment, correction, interest or further sanctions depending on the situation |
The maximum penalty for late filing is not imposed in every case. The reason, length of delay, amount, and method of remedy are all important factors.
VAT returns in Austria without having to keep track of every deadline yourself
We handle UVA, U1, ZM, INTRASTAT, payments, corrections and communication via FinanzOnline.
Four things to set up after VAT registration
Frequency, deadlines, shipping method and payment must be consistent with each other.
monthly, quarterly or exception up to EUR 55,000
each report has a different function and deadline
the €5 million and €1.2 million thresholds are assessed separately
sending UVA does not automatically pay tax
Austrian VAT Returns 2026 - FAQ
As a rule, monthly if the turnover in the previous year exceeded EUR 100,000, and quarterly if the turnover exceeds EUR 55,000 and falls below EUR 100,000. When starting a business, a first-year turnover forecast is taken into account.
UVA and the resulting payment are generally due on the 15th day of the second following month.
Quarterly UVA is the standard rhythm for turnover in the previous year above €55,000 and not exceeding €100,000. The deadlines are generally May 15, August 15, November 15, and February 15.
The U1 must be submitted by April 30 of the following year in paper form or by June 30 if submitted electronically via FinanzOnline.
May be required. The absence of regular UVA coverage for turnover up to €55,000 does not automatically mean the absence of annual U1 coverage. Both obligations are assessed separately.
There's no single answer for all situations. Turnover, the frequency assigned by the office, the occurrence of a surplus, and the type of report all play a role. ZM without EU transactions is generally not required, while active OSS and IOSS require zero reports.
UVA is a periodic monthly or quarterly statement. U1 is an annual declaration summarizing the entire settlement period.
The U30 is an official form used for UVA when electronic filing through FinanzOnline is not possible. It is not a separate type of return.
Electronic submission via FinanzOnline is the standard practice. After submission, you must retain the confirmation and make the payment separately. A representative may handle the processing.
The ZM is submitted by the end of the month following the reporting period, which may be a month or a quarter.
The threshold for intra-EU imports is EUR 5,000,000 and for intra-EU exports EUR 1,200,000. Each destination is assessed separately.
The monthly INTRASTAT report is submitted by the 10th business day after the end of the reporting month.
This does not apply to transactions not covered by the OSS, such as sales from an Austrian warehouse or the movement of own goods. Local UVA and U1 and OSS are assessed separately.
If the delay is unjustified, the tax office may impose a tax levy of up to 10% of the assessed or self-assessed tax. The maximum amount is not automatic.
The first Säumniszuschlag is generally 2% of the unpaid amount. In the event of long-term arrears, a second and third supplement of 1% may be imposed.
Yes. As a rule, both UVA and VAT due are due on the 15th day of the second following month.
