End-to-end workflow for Austrian self-employed individuals (Gewerbetreibende and Neue Selbständige) covering SVS social insurance obligations, Einnahmen-Ausgaben-Rechnung bookkeeping, Gewinnfreibetrag optimisation, and FinanzOnline filing of the E1/E1a Einkommensteuererklärung.
Establish the client's registration status, income category, and filing obligations. Determine whether the client is a Gewerbetreibender (trade licence holder) or Neue Selbständige (freelancer without trade licence), confirm FinanzOnline access, and identify whether a Steuerberater extension (deadline end of February year+2) applies.
Compute or verify the client's GSVG social insurance contributions for the year. Distinguish provisional contributions (Vorschreibung) from the final Nachbemessung that occurs once the Einkommensteuerbescheid is issued. Confirm all SVS payments are captured as Betriebsausgaben before calculating profit.
Prepare the cash-basis profit and loss statement (Einnahmen-Ausgaben-Rechnung) by classifying all bank transactions. Separate Betriebseinnahmen (net of USt if registered) from Betriebsausgaben. Decide between actual expenses and the Betriebsausgabenpauschale (12% for Gewerbebetrieb, capped EUR 26,400; 6% for certain professions, capped EUR 13,200). Apply AfA for capital items using statutory rates.
Apply the Gewinnfreibetrag (GFB) profit allowance. The Grundfreibetrag (15% of the first EUR 33,000 of profit, max EUR 4,950) is automatic. For profits above EUR 33,000, the investitionsbedingter GFB requires qualifying physical assets (minimum 4-year useful life) or qualifying Wertpapiere (Austrian government bonds or similar). Assess any other Sonderausgaben and Absetzbeträge.
Apply the progressive 2025 income tax brackets to taxable income (after GFB and Sonderausgaben). Cross-check against Vorauszahlungen (quarterly prepayments due 15 Feb, 15 May, 15 Aug, 15 Nov) already paid. Determine the residual Nachzahlung or Gutschrift. Flag if the current Vorauszahlungsbescheid needs to be adjusted for the following year.
File the E1 and E1a via FinanzOnline by the applicable deadline (30 April paper / 30 June FinanzOnline / end of February year+2 with Steuerberater). Monitor the Steuerbescheid for accuracy upon receipt. Confirm SVS Nachbemessung impact once the Bescheid issues. Archive all supporting documents for the BAO seven-year retention period.
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