How often do I have to file a VAT return in Austria?
Austria has three filing frequencies: Monthly, Quarterly and Annual.
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 |
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