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14.3. Calendar of Important Compliance Events

Tax Year

The standard tax year in Austria is the calendar year, although alternative 12-month tax years are allowed.

Tax Return Filing

Annual tax returns must generally be filed electronically by 30 June of the year following the close of the previous tax year. However, if the taxpayer is represented by an Austrian certified tax advisor, the tax return can be filed by 30 April of the second year following the close of the tax year.

Tax Payments

Companies in Austria are required to make quarterly advance tax payments based on the previous year's tax liability. Payments are due by 15 February, 15 May, 15 August, and 15 November.

Any outstanding tax due following the close of the tax year must be submitted prior to filing the annual tax return.

COVID-19 Emergency Measures

In response to the COVID-19 pandemic, the tax payment deferrals are extended until 30 June 2021 (extended from 31 March 2021) without any interest thereon, including retrospective claims for tax assessment 2019. Further, taxpayers may also apply for a reduction of advance payments and comprehensive payment facilitations such as deferral, payment in installments, etc.

Further, as a part of the support measure to the taxpayers, the Ministry of Finance has developed a ‘COVID-19 installment payment scheme’ including a ‘safety car’ phase to ease the payments of tax arrears.

The installment payment scheme allows taxpayers to pay the outstanding taxes over a period of 36 months in the following manner:

  • 1st phase: Over a period of 15 months from 1 July 2021 to 30 September 2022;
  • 2nd phase: Over a period of 21 months from 1 October 2022 to 30 June 2024.

The above scheme is open to all taxpayers who have tax arrears of more than 50% of the total taxes due after 15 March 2020. Taxpayers can apply to the scheme between 10 June 2021 and 30 June 2021.

The ‘safety-car’ phase initiative allows taxpayers to pay only 1% or 0.5% of tax arrears as initial installments for the months of July, August and September 2021.

Applications for both schemes can be lodged through FinanzOnline.

Availability of E-Filing

E-filing is required via the FINANZONLINE.AT portal (German language).