All VAT-registered businesses in Austria should file a preliminary VAT return (Voranmeldung), followed by the annual VAT return.
Frequency
|
Filing Deadline |
Payment Deadline |
Net Annual Revenue |
| Monthly |
The 15th day of the second month after the reporting period |
Over €100,000 |
| Quarterly |
The 15th day of the second month after the reporting period |
€35,000 to €100,000 |
| Annually |
Electronic Submissions:
30th June the following year |
N/A |
All VAT-registered businesses |
Paper Submissions:
30th April the following year |