Company tax registration in Austria - Gewerbe, Steuernummer and VAT number (UID)

Company tax registration in Austria includes business registration (Gewerbeanmeldung), obtaining a Steuernummer tax number, VAT registration (UID with the ATU prefix) and, for companies, entry in the Firmenbuch commercial register. The procedure is mandatory for local and foreign entrepreneurs carrying out business activity in Austria.

Gewerbeanmeldung registration in Austria

Obtaining a Steuernummer and VAT number (UID - ATU)

Firmenbuch entry for companies

Fixed upfront fee, no percentage commission

Business registration - Gewerbeanmeldung

Every activity carried out in Austria requires formal registration with the trade authority (Gewerbebehörde). Registration is done through the GISA system (Gewerbeinformationssystem Austria) and forms the basis for further tax registration.

The following are required for registration:

- identity document (EU ID card or passport)
- business address in Austria
- definition of the type of activity according to the Austrian classification
- for non-EU citizens - a residence permit with the right to self-employment

Confirmation of registration is usually issued within 3 to 7 business days. Without the Gewerbe registration, it is not possible to obtain tax numbers.

Entry in the commercial register - Firmenbuch

Entry in the Firmenbuch is mandatory for capital companies, in particular for the GmbH. The procedure includes:

- drawing up a notarial deed
- contributing the minimum share capital of EUR 10,000
- opening the company's bank account
- filing with the competent register court

For a sole proprietorship, entry in the commercial register is, as a rule, not mandatory, but becomes required once annual turnover exceeds EUR 700,000. Exceeding this threshold also entails the obligation to keep full accounting records.

Registration with the Finanzamt - Steuernummer

After registering the business, the entrepreneur is obliged to register with the Austrian tax office (Finanzamt). Depending on the legal form, the relevant forms are used:

- Verf 24 - for individuals carrying out activity
- Verf 15 or Verf 16 - for companies

Based on the submitted documentation, the office assigns the tax number (Steuernummer). This number is used to identify the entrepreneur in the tax system and is required for filing returns and for correspondence with the office.

VAT registration in Austria - UID number (ATU)

A VAT number (UID) is required when carrying out VAT-taxable activity. The Austrian VAT number begins with the prefix ATU.

The obligation to register for VAT arises:

- for local companies - after exceeding EUR 55,000 in annual turnover
- for foreign companies - from the first transaction taxable in Austria (no threshold)

The competent office for foreign companies is the Finanzamt Graz-Stadt. Registration is carried out by correspondence and requires submitting:

- the company's registration documents (KRS or CEIDG)
- confirmation of EU VAT status
- a description of the planned transactions in Austria
- details of the representative and bank account

The UID number is assigned within up to 60 days. In practice, the office may request additional explanations regarding the business model and expected turnover.

Obligations after registering a company in Austria

Obtaining tax numbers entails additional administrative and tax obligations. The entrepreneur is required to:

- register with the social insurance system (Sozialversicherung)
- be a member of the Austrian Economic Chamber WKO (Wirtschaftskammer Österreich)
- file monthly or quarterly VAT returns
- file VAT returns by the 15th day of the month following the accounting period
- file the annual tax return

The scope of obligations depends on the legal form of the activity, the amount of turnover and the type of services provided.

Company registration in Austria - who should go through the procedure?

Tax registration in Austria applies in particular to:

- entrepreneurs planning to open a sole proprietorship in Austria
- partners setting up a GmbH
- Polish companies carrying out construction and installation contracts in Austria
- entities posting workers to provide services
- companies required to register locally for VAT

In many cases, an analysis is needed of whether it is necessary to establish a fully-fledged entity in Austria, or whether VAT registration alone, without setting up a company, will be sufficient.

Why entrust the registration to FENIX TAX?

Registering a company in Austria requires contact with several institutions, knowledge of local forms and the correct determination of tax obligations. Incorrect classification of the activity may result in delays in assigning numbers or additional inquiries from the office.

FENIX TAX prepares the complete set of documents, submits the forms to the relevant institutions and monitors the progress of the case until the Steuernummer and UID number are assigned. The cost of the service is agreed in advance, with no percentage commission on turnover.