FinanzOnline

Registering for FinanzOnline

Individual entrepreneurs can register for FinanzOnline online, in writing or in person at the Tax Authority Austria. The online registration can be done using an ID Austria.

Private companies and legal entities can only be registered by the Tax Authority Austria. The legal representative under company law (e.g. a member of the Executive Board, Managing Director) must present the following documents to the tax office during an in-person visit:

• Fully completed registration form FON 1,
• Proof of corporate power of attorney (e.g. companies' register extract, shareholder agreement, articles of association)
• Official photographic identification (driving licence, passport, personal identity card or disability pass).

Both the individual entrepreneur and the legal representative under company law can be represented by an authorised representative, provided the latter has been issued a certified special power of attorney.

Further links

FinanzOnline guide "Online initial registration"

Access and contact

There are three ways to access the service. You can either:

• log in from the homepage using your ID Austria or EU-login, with username and password or with participant identification, user identification and password
• log in via the https://www.bmf.gv.at homepage (go to "FinanzOnline")
• Enter the URL https://finanzonline.bmf.gv.at into the address bar of your internet browser

If you have questions about FinanzOnline, you can call the phone hotline on 050 233 790 between 8 am and 5 pm, Monday to Friday (calls from Austria only).

Benefits and services

• Free to use, round the clock
• Complete official formalities when it suits you – all you need is an Internet connection
• No special software required
• Help and user support (online help and phone hotline)
• Update your business data any time (office address, bank details, e-mail addresses etc.)
• Manage your own user account
• Request a VAT number
• Confirm the validity of a VAT number
• Access your tax account and tax file any time (showing the account balance, pay slips etc.)
• Access your annual tax summary
• Later due dates for annual returns: take until 30 June of the following year (as opposed to 30 April)
• Applications for extensions of deadlines
• File your tax return electronically (including preliminary returns)
• Report self-assessed tax due and pay it immediately online (EPS)
• Receive decisions in your personal electronic mailbox (messages), incl. e-mail notification
• Apply for changes to decisions (appeals etc.)
• Apply for less stringent payment terms
• Apply for refund
• Apply for VAT refunds
• Get confirmatory documents to substantiate the fact that your tax affairs are in order (e.g. confirmation of registration as an entrepreneur, certification that you have no tax payments outstanding)
• Make other requests and applications (e.g. changing advance payments, evidence that your tax affairs are in order)

Submitting tax returns via FinanzOnline

Tax returns must as a rule be submitted electronically, unless this is unreasonable due to technical constraints. In this instance, only official printed forms can be used. Taxpayers who submit the tax return themselves are also permitted to submit the tax return on paper forms if their prior-year sales did not exceed 35,000 Euro.

Traders registered on the Business Service Portal (USP) are able to make use of FinanzOnline and many other online procedures with a single sign-on to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registration^{German text}.

Further links

FinanzOnline guide "Login and submission of declarations"

Enclosures

You are no longer required to submit enclosures, receipts and cash-basis accounts for your tax return, unless these are requested by the tax office. Nevertheless, please save your receipts for seven years.

Anonymous tax calculation

You can complete a tax calculation either as part of the electronic tax return on FinanzOnline or anonymously on the Federal Ministry of Finance website free of charge via the "Berechnungsprogramme" (Tax Calculator) tab, "Sonstige Steuerberechnungen".

Online payment

The online payment feature enables the entrepreneur to make an electronic payment via existing online banking access (eps transfer; however this is not yet supported by all banks). Reported self-assessed taxes and advance payments in particular can be paid in this same way. Alternatively, they can use the "tax office payment" service in the banks' electronic banking systems. For advance income tax payments, a "SEPA debit mandate" (Other services/SEPA debit mandate) can be issued.

Electronic decision delivery

The delivery is issued electronically via FinanzOnline into the messages ("electronic mailbox"). Entrepreneurs who are registered with FinanzOnline and who are required to submit Advance VAT Returns on account of exceeding the turnover threshold in the previous year (35,000 Euro), must register for electronic delivery via FinanzOnline. These entrepreneurs are not permitted to waive the electronic delivery. Further to this, a previously issued waiver loses its validity as soon as there is an obligation to register. Entrepreneurs who are not obligated to submit Advance VAT Returns for exceeding the turnover threshold are permitted to waive the electronic delivery in FinanzOnline. They do, however, have the option of reactivating electronic delivery at any time (Messages/Delivery options).

Further links

FinanzOnline – Basic information on the most important and most frequently used e-government portal of the tax authorities (→ BMF)^{German text}

Legal bases

Section 3 FinanzOnline-Verordnung 2006 (FOnV 2006)