Revocation of the waiver of the small-business VAT exemption (Austria)
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This document is in German
The PDF you download is in German — that is the language it has to be filed in, so it is not translated. Everything on this page is here to tell you what it says.
The letter to Austria's tax office, the Finanzamt Österreich, revoking a waiver of the VAT exemption for small businesses under § 6 Abs 3 of the Austrian VAT Act (UStG 1994) — for a landlord or self-employed person whose turnover is back under €55,000, for example. The waiver binds for at least five calendar years; it can be revoked only from the start of a calendar year, by 31 January of that year at the latest. With the tax number, the years and the turnover. Send it by post, fax or through FinanzOnline: an e-mail is no submission at all (§§ 85, 86a BAO). In German.
What you fill in
The details the document asks for.
- Sender
- Sender's address
- Phone
- Tax office and its PO box (the large-business office only if it keeps your tax account)
- City
- Date
- Calendar year from which the revocation applies
- Austrian tax number (Steuernummer)
- Calendar year from which the waiver applies
- Total turnover in the year before, gross (in euros)
- Expected total turnover in the year of revocation, gross (in euros)
Preview
This document is produced for you. Your answers are typed into it and the finished PDF is yours to keep.
Common questions
- By when must the revocation be declared to Austria's tax office?
- The revocation takes effect only from the start of a calendar year and must be declared by the end of that year's first month — for 2027, by 31 January 2027 (§ 6 Abs 3 UStG 1994). It cannot be backdated. Days in the post do not count towards tax deadlines (§ 108 Abs 4 BAO), but the courts apply that only to letters handed to Österreichische Post AG; FinanzOnline, fax or an early letter are safer.
- When does Austria's small-business VAT exemption apply again?
- Once the five calendar years the waiver binds for have passed, the waiver has been expressly revoked and total turnover stays within the limit: since 2025, €55,000 gross, exceeded neither in the previous nor in the current calendar year. If it is exceeded in the current year by no more than 10% (up to €60,500), the exemption holds until the end of the year (§ 6 Abs 1 Z 27 UStG 1994). Without a revocation the waiver stands.
- What should be weighed before revoking the waiver in Austria?
- Small businesses under the exemption charge no VAT on their invoices and deduct no input VAT. Moving back into the exemption can also trigger a correction of input VAT deducted earlier (§ 12 Abs 10 UStG 1994), for instance on a let building. Whether revoking pays off in your case is not something the letter judges; a tax adviser (Steuerberater) can tell you before it is sent.
How you can sign this document
- Print it and sign by hand. The signature lines in the document are left blank on purpose — sign on them in ink.
- Sign it yourself with a qualified electronic signature. If you already hold a QES — Evrotrust, B-Trust, StampIT, ZealiD or any qualified provider on the EU Trusted List, on a card, a USB token, in a mobile app or in the cloud — our signing guide explains step by step how to sign this exact file without invalidating it. Step-by-step help, and a way to check it worked
DocMuse sells documents, not legal advice. Acceptance always depends on the recipient's rules and your local law.
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