Tax deadlines 2025

January

Due dates

15.1.

VAT for November 2024
Payroll deductions (L, DB, DZ, ÖGK, City Treasury/Municipality) for December 2024

Deadlines and Miscellaneous

From 1.1.

Monthly submission of the recapitulative statement, except when quarterly reporting is required

By 15.01.

Payment of Employer Contribution 2024 for Minimally Employed Individuals

February

Due dates

17.2.

UK VAT for December 2024 or 4th Quarter
January payroll taxes
Advance payment of property tax, 1st quarter
Cost prepayment 1st quarter

28.2.

Mandatory insurance SVS

Deadlines and Miscellaneous

Until 1.2.

Reporting obligation for certain fee payments 2024 (E18) in paper form

By 15.2.

Recharge and remittance of payroll tax within the scope of the 13th payroll run for tax allocation to the year 2024

By 15.2.

Creation and review of the annual receipt for the year 2024 (per till)

28.2.

Annual wage slip submission via ELDA

28.2.

Recording of heavy work periods report

Deadlines and Miscellaneous

28.2.

Reporting obligation for payments under § 109a and b EStG from the previous year (electronic data transmission to the tax office)

March

Due dates

17.3.

VAT for January
February payroll taxes

Deadlines and Miscellaneous

31.3.

Municipal tax and employer contribution declaration 2024 at the city treasury/municipality

April

Due dates

15.4.

VAT for February
March payroll deductions

Deadlines and Miscellaneous

30.4.

Submission of Tax Returns 2024 (Income, Sales, Corporate Tax) in paper form and determination of income in accordance with § 188 BAO

May

Due dates

15.5.

VAT for March or Q1
April payroll deductions
VAT prepayment 2nd quarter
Advance Cost Payment 2nd Quarter

31.5.

Mandatory insurance SVS

June

Due dates

16.6.

VAT for April
May payroll deductions

Deadlines and Miscellaneous

30.6.

Submission requirement for tax returns 2024 (income, VAT, corporate tax) via FinanzOnline

30.6..

Deadline for claiming foreign VAT refund from non-EU countries (excluding UK) 2024

July

Due dates

15.7.

VAT for May
June payroll deductions

August

Due dates

18.8.

VAT for June or Q2
July payroll deductions
Advance payment of property tax, 3rd quarter
Cost advance payment 3rd quarter

31.8.

Mandatory insurance SVS

September

Due dates

15.9.

VAT for July
Remuneration deductions for August

Deadlines and Miscellaneous

Until 30 September.

Explanation of Employee Tax Assessment 2024 L 1 in paper form or via FinanzOnline if two or more taxable payments are received concurrently, otherwise the deadline is 30.6. (via FinanzOnline)

Until 30 September.

Obligation to submit the annual financial statements as of 31.12.2024 for (dormant) limited companies

Until 30 September.

Deadline for application for refund of foreign VAT (EU) for the tax year 2024

Until 30 September.

Applications for reduction of advance payments for income and corporation tax for 2025

October

Due dates

15.10.

VAT for August
September Payroll Deductions

Deadlines and Miscellaneous

From 01.10.

Start of interest on back payments for income tax/corporation tax 2024
Start of Value Added Tax interest on additional payments resulting from the 2024 annual Value Added Tax return

By 31.10.

Application for a certificate of tax exemption

November

Due dates

17.11.

VAT for September or the 3rd quarter
October payroll taxes
Advance payment of property tax, 4th quarter
Advance payment of costs, 4th quarter

30.11.

Mandatory insurance SVS

December

Due dates

15.12.

VAT for October
November payroll deductions

Deadlines and Miscellaneous

Until 31.12.

Written notification to ÖGK for change of payment method (between monthly and annual) for MVK contributions for marginally employed persons

Until 31.12.

The deadline for the 2020 employee tax assessment or for the refund of incorrectly withheld wage tax is approaching.

31.12.

Reporting requirement for Country-by-Country Reporting (form or FinanzOnline) for the standard financial year of the ultimate parent company