Austria VAT Return — UVA & U1 Filing

Confirm the client is subject to Austrian Regelbesteuerung and not under the Kleinunternehmerregelung (§ 6 Abs 1 Z 27 UStG, turnover ≤ €35,000 net). Capture the UID-Nummer (ATU + 8 digits), the filing period (monthly or quarterly), and whether any special regimes apply (Organschaft, Differenzbesteuerung, Ist-Besteuerung vs Soll-Besteuerung).

Process the bank statement and invoice register line-by-line. Apply Austrian UStG rates: 20% standard (KZ 022), 13% (KZ 006 — cultural, domestic flights), 10% (KZ 029 — food, books, rail, hotels). Identify EU reverse-charge services (KZ 072, Art. 3a Abs 2) and non-EU reverse-charge services (KZ 060, § 19 Abs 1). Flag blocked Vorsteuer on PKW (§ 12 Abs 2 Z 2 lit b) and intra-EU goods acquisitions (KZ 065/066).

Aggregate output USt by KZ (022, 029, 006, 001, 017, 021) and self-assessed reverse-charge output (KZ 057, 060, 065, 072). Reconcile total Vorsteuer (input tax) including reverse-charge Vorsteuer. Compute net VAT payable or refundable (KZ 083 − KZ 090). Check whether a refund credit (KZ 090) is carried forward or a refund application (Antrag auf Rückzahlung) is warranted.

Submit the completed UVA via FinanzOnline (https://finanzonline.bmf.gv.at) by the statutory deadline (15th of the second month following the period; e.g. January UVA → 15 March). If a Zahllast is due, confirm SEPA direct debit mandate or arrange manual transfer to the Finanzamt's account. If a Guthaben exists, confirm whether the client wishes to carry it forward or request a Rückzahlung.

At year-end, reconcile the sum of all monthly/quarterly UVAs against the annual Umsatzsteuererklärung (U1). Identify any differences arising from year-end accruals, Vorsteuerberichtigungen on capital goods, or corrections to prior-period UVAs. File the U1 via FinanzOnline by 30 June of the following year (or 31 March if paper-filed, though FinanzOnline deadline is standard). The U1 is also the mechanism to correct any errors in submitted UVAs.