Quota system: Extension of submission deadline for 2021 tax returns

29The grace period for taxpayers with tax representation to submit tax returns for 2021 has been extended by the Austrian Ministry of Finance from one month (31 March to 30 April 2023) to six months (30 September 2023).

Tax returns (e.g. individual and corporate income tax returns or annual VAT returns) must 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 deadline). If the deadline is not extended, 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 must be submitted by 31 March of the second subsequent year at the latest. If this deadline cannot be met, the provisions described above on the “individual extension of deadline” apply.

In accordance with an Austrian Ministry of Finance decree of 22 March 2023, due to the ongoing repercussions of the COVID-19 pandemic, the usual grace period of one month (end of April) will be extended to six months (end of September).

Consequently: Annual tax returns for 2021, which would have had to be submitted by 31 March 2023 under the quota system, will be deemed to be on time if they are submitted by 30 September 2023. This does not apply to cases for which a deadline has been imposed (revocation of quota).