BizCortex documentation

Austria

EKR chart, UVA and ZM as FinanzOnline XML, SAF T AT, BMD, ebInterface, ELDA payroll files.

Currency EUR, languages German (default) and English, time zone Europe/Vienna, fiscal year starting in January.

Chart of accounts: EKR (Österreichischer Einheitskontenrahmen), 243 accounts with the names of the official "EKR für SAF T" list. Reports: balance sheet (section 224 UGB) and profit and loss statement (section 231 UGB, total cost method), a short term income statement and a simplified cash basis result.

VAT rates: 20 percent, 13 percent, 10 percent and 4.9 percent (basic foodstuffs from 1 July 2026), plus codes for import VAT, intra EU acquisitions and supplies, the reverse charge cases, exports and exempt sales. VAT return: the UVA (form U 30) as BMF XML for the FinanzOnline file upload, validated against the official schema. The EC sales list (ZM, form U 13) is also created as XML. A return for a period that was already filed becomes a corrected return.

Audit file: SAF T AT 1.01 for the tax auditor, validated against the official schema. Migration: BMD NTCS booking CSV (export and import) and the SAF T AT import, which also creates an opening balance draft. Imports only create journal drafts and missing accounts.

Invoices: the checks of section 11 UStG (own UID above 400 euro, recipient UID above 10,000 euro gross, UID check digits) and the legends per tax type.

Electronic invoicing: ebInterface 6.1 (default) and Peppol BIS 3. Invoices to the federal government are uploaded by hand in the USP portal or sent through Peppol.

Live connections: the FinanzOnline connector sends the UVA and the ZM through the FinanzOnline web service with your own web service user (participant ID, user ID and PIN, created in FinanzOnline user administration). It sends test transmissions by default and fetches the result protocol from the FinanzOnline DataBox every 15 minutes. It is marked "review required" because it has not yet been tested against the BMF test system. There is no free company register in Austria; VAT IDs are checked through VIES.

Payroll: the Austrian payroll creates the monthly contribution basis report (mBGM) and the annual wage slip (L16) as ELDA files, and a payroll taxes worksheet.

Who can use this

  • Owner
  • Admin
  • Accountant

Steps

  1. 1. Deadline: UVA

    15th of the second month after the period. Monthly or quarterly, from the VAT return period of the company. None for small businesses.

  2. 2. Deadline: ZM

    End of the month after the period. Monthly, or quarterly when the UVA is quarterly. Only with a VAT ID.

  3. 3. Deadline: mBGM

    15th of the following month. Only with payroll.

  4. 4. Deadline: L16

    End of February of the following year. Only with payroll.

  5. 5. Deadline: U1 annual VAT return

    30 June of the following year (electronic filing).

  6. 6. How deadlines move

    A deadline on a Saturday, Sunday, public holiday, Good Friday or 24 December moves to the next day that is none of these. Example 2026: the L16 is due 2 March.

Fields and options

Bundesland (Finanzamt)

Federal state of your tax office (1 to 9). Its holidays move due dates. Empty means national holidays only.

Zusammenfassende Meldung abgeben

Whether the company files the ZM. "Automatic" (default) means yes when a VAT ID is entered.

Umsatzsteuerlich registriert

The company is registered for VAT. On by default; switched off, the VAT deadlines are removed.

FinanzOnline Steuernummer (Teilnehmer)

Tax number of the FinanzOnline participant who sends the files, for example the own number of a tax adviser. Default: the tax number of the company.

KUNDENINFO

Free text returned in the FinanzOnline protocol, up to 50 characters.

§ 6 Abs. 1 Ziffer für Kz 020

Paragraph of section 6 (1) UStG reported for UVA box 020 when it cannot be derived from the tax codes.

ZM: Konsignationslager (Art. 1a UStG)

Call off stock lines of the ZM. Each line has a date, the UID of the acquirer and a KLAG code: 1 transfer to the stock, 2 return or cancellation, 3 change of acquirer (with the UID of the original acquirer). Reported in the ZM of the period that contains the date.

Gewinnermittlung (SAF T)

Method of profit determination written to the SAF T header. Default "§ 5 EStG (Bilanzierung)".

Lieferantennummer beim Bund

Your supplier number at the federal government, written to ebInterface invoices to federal agencies.

ELDA Seriennummer

Payroll: ELDA serial number (up to 7 digits) of the mBGM and L16 files.

Beitragskontonummer

Payroll: contribution account number at the ÖGK. With accounts at several regional offices, one number per insurance carrier code (11 to 19).

ELDA Testdaten

Payroll: mark the ELDA files as test data.

Tips

  • Upload the UVA XML in FinanzOnline under Eingaben, Erklärungen, Dateiupload, or connect the FinanzOnline web service under Administration, Connections.
  • Enter the tax number of the company in the company data, for example "12 345/6789".

Good to know

  • The FinanzOnline connector has not yet been tested against the BMF test system (review required).
  • The BMD booking CSV follows third party documentation and must be confirmed with a BMD installation.
  • Small business monitoring of the 55,000 euro turnover limit is not automated.
  • ELDA registrations and deregistrations of employees and sick pay confirmations are not available yet. Collective agreements are not applied by the payroll.

Related

  • How country packs work

    The country of a company is chosen once and decides its accounts, taxes, files, payroll and deadlines.