at-vat-returnSourced from the law Skill to the Austrian VAT advance return (Umsatzsteuervoranmeldung, UVA, form U 30) and the annual VAT return (U 1) for businesses on the normal scheme: who files monthly, quarterly or not at all, the Kennzahlen (box codes) of the current U 30, VAT rates including the reduced rate for basic foods, the small business exemption and the EU scheme for small businesses, cash versus accrual timing, reverse charge, intra-EU supplies and acquisitions, the recapitulative statement (ZM), input VAT blocks for cars and business meals, deadlines, corrections, self-disclosure and late-payment and late-filing surcharges.