Filing dates and deadlines

Last reviewed 09 Mar 2023

Annual tax returns

Personal income tax, corporate income tax and VAT return by April 30 of the following year;

when filed electronically, by June 30 of the following year;

Application for extension possible;

when represented by an authorized tax counsel, automatic extension under the quota regulation;

Quarterly (for annual turnover of up to EUR 100,000), otherwise monthly; by the 15th of the second month following the period of assessment.

By the last day of the month following the period of assessment (month or quarter)

Supply of goods: in case of later invoicing, the reporting deadline may be extended by one month at the most

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Partner

+43 1 588 35-0

service@tpa-group.at