Electronic delivery mandatory from 1 January 2020

Der globalen Trend zur Digitalisation and to paperless correspondence or even office can also the Austrian authorities not withdraw. From 1 January 2020, the right to electronic communication with authorities in force. On the one hand, this affects all federal authorities which Electronic delivery (e-delivery) to enable. On the other hand, the Company fundamentally obliged, to ensure their availability to the authorities by means of electronic delivery. Exceptions exist for companies only if they are due to the Undershooting The Sales limit not obliged to submit UVAs or in what would likely be the exceptional case, the technical prerequisites for e-delivery are not met. E-delivery means that a document has been electronically delivered to the inbox of the Company Service Portal (USP) – in this process No direct delivery via email to the company, even if notification is made by email of delivery.

For the successful setup the electronic delivery are typically several steps necessary. In addition to activating the citizen card or mobile signature for successful authentication, the Company also when Register USP this is also About FinanzOnline availableDuring registration, a person must in any case be designated as USP Administrator to be determined, further persons may (additionally) be Postal agent to be designated. These postal agents can then use their personal access details (the most important element being a valid email address) to E-deliveries for the company collect.

The introduction of e-delivery can be seen as a "gradual process" in so far as often No active registration more for e-delivery succeed must. Participants will therefore be FinanzOnline (with the exception of those who have opted out of the electronic delivery of rulings, information, etc.), participants in electronic legal transactions as well as participants in an officially approved delivery service (e.g., Österreichische Post AG or Bundesrechenzentrum GmbH) automatic into the USP participant directory taken over. In Review and, where applicable, updating the adopted dataEmail address) from the upstream system is in any case advisable. Participation in e-delivery is, by the way, with None direct Costs connected - neither for registration nor for ongoing operation, nor for the use of the mobile signature or citizen card.

One key advantage of electronic delivery lies in the short span of time between communication via e-mail and collection of the delivered document in the "post box". However, it should also be noted that, in principle, every delivery item (only) 2 weeks in the post office is stored. Unless it is picked up (opened), it will be deleted and Gilt nevertheless, as a general rule and, for instance, with regard to official time limits as delivered. By the way, official mail from the tax authorities will continue to be delivered in FinanzOnline, but you will also receive an notification in the USP. Even if electronic delivery is mandatory from 1 January 2020, no sanctions for now for non-participation in electronic delivery. Delivery will then continue by post.