Quota system: New extension of deadline for tax returns for 2020

As previously reported in our Tax Newsletter of 14 June 2022, the grace period for the submission of tax returns for 2020 for taxpayers with tax representatives was initially extended by three months (from 31 March 2022) to 30 June 2022 and then again to 30 September 2022. The Austrian Ministry of Finance (BMF) has now extended this period by a further three months to 31 December 2022.

Tax returns (e.g. individual and corporate income tax returns or annual VAT returns) generally have to be submitted by 30 June of the following year (if submitted electronically).

The tax authority may extend the deadline for submission of tax returns on a case-by-case basis (discretionary decision) following a substantiated request (individual extension of submission deadline). If no extension is granted, an additional period of at least one week must be granted.

If a taxpayer has a tax representative, the taxpayer can make use of the quota system. In this case, tax returns have to be submitted by 31 March of the second subsequent year at the latest. If this deadline cannot be observed, the same provisions for individual extensions apply as described above.

In accordance with a BMF decree of 30 September 2022, due to the ongoing restrictions due to the COVID-19 pandemic, the usual grace period of one month (April) will be extended to a total of nine months (end of December).

This means that tax returns for 2020, which would have had to be submitted by 31 March 2022 under the quota system, will be deemed to be on time if they are submitted by 31 December 2022. This does not apply to cases for which a deadline has been imposed.

Update 19 October 2022:
After a large number of requests were submitted for the extension of individual deadlines prior to the renewed extension of the grace period, the Austrian Ministry of Finance (BMF) has stated that an extension until 31 December 2022 will be granted for all deadline extension requests received. This applies irrespective of whether a request for deadline extension has already been rejected, or whether a different date was requested (October or November) or has already been approved. For reasons of administrative efficiency, no separate information will be issued in this regard.
Consequently, all deadlines for outstanding quota tax returns for 2020 have been extended until 31 December 2022.