Reporting of certain previous year’s payments until 28.2.2022

By the end of February 2022, certain payments made in 2021 must be reported electronically. This applies, for example, to payments to natural persons outside a service relationship, if these persons were, for example, members of a supervisory board, members of a foundation board, independent speakers, insurance agents, etc. Such a report under § 109a EStG – analogous to a pay slip for employees – must include the name, address, and insurance number or tax number of the recipient and can be submitted via Statistik Austria or via www.elda.at (but not FinanzOnline) can be made. A notification can be waived for certain amounts.

Certain payments made abroad in 2021 are also required to be reported electronically (in accordance with § 109b EStG). These payments are basically payments for self-employed work performed in Austria under § 22 EStG, as well as payments for certain brokerage services and for business and technical advice within the country. The purpose of this regulation is to record the tax status of payments; it is irrelevant whether the payment was made to a taxable person or not, or even if it was exempted by a DBA. It should be noted that, in addition to the limitations and specificities of reporting foreign payments (e.g., there is no reporting requirement for payments of less than €100,000 to a foreign service provider), intentional failure to report (in accordance with § 109b EStG) constitutes a financial law violation that can result in a fine of up to €20,000. In the case of reporting obligations under § 109a EStG and § 109b EStG, only a single report must be submitted in accordance with § 109b EStG.

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