Reporting Obligation according to Sec. 109a/109b Austrian Income Tax Act

We would like to inform you about the annual reporting obligation according to Sec. 109a Austrian Income Tax Act as well as the reporting obligation according to Sec. 109b Austrian Income Tax Act (AITA).

Reporting regarding remunerations acc. to Sec 109a AITA:

According to Sec. 109a Austrian Income Tax Act, Austrian entrepreneurs are required to report certain fee payments to their tax office, if Individuals or Partnerships without legal personality render certain services, beyond an employment to the Austrian entrepreneur.

Reportable services (exhaustive):

• Services of members of the supervisory board, the administrative board and related services of people, who are responsible for the supervision of the management of a company.
• Services of self-employed agents of a building and loan association or an insurance company.
• Services rendered by the board of directors of a foundation.
• Lecturers provided that the income is not attributable to an employment. Services of life coaches and nutritionists need not to be reported.
• Services of self-employed postmen for newspapers and individuals/partnerships who act as intermediary for private businesses in relation to products of daily needs e.g. cleaning agents, cosmetics, costume jewellery, gifts.
• Functionaries of public companies.
• Other services which are rendered based on a self-employment agreement (Freier Dienstnehmer). Remunerations to these people are often reported to the competent tax office by your payroll department.

Exceptions of the reporting obligation:

There is no need to report if the fees (without VAT including compensated travelling expenses or costs of accomodation) do not exceed EUR 900 per year per person and the fees do not exceed EUR 450 for the individual service rendered.

When to file:

Please note that reportings for the year 2024 have to be filed with the tax office electronically via ELDA (the data transfer system of the Austrian Social Insurance Institutions) by 28 February 2025 at the latest.

Reporting regarding payments to foreign countries acc. to Sec 109b AITA:

Sec. 109b Austrian Income Tax Act obliges entrepreneurs as well as public and private corporations to report outbound payments concerning certain services (see below) to the tax office.

Reportable amounts:

Payments for the following services have to be reported:

• self-employment income according to Sec. 22 AITA from services provided for example as
  • management consultant,
  • certified public accountant, lawyer or notary,
  • freelance civil engineer,
  • doctor, veterinarian or dentist,
  • artist or scientist

if the service is rendered in Austria.

• commissionary services rendered by unlimited income tax payers in Austria or related to Austria.
• commercial and technical advisory services rendered in Austria.

Exceptions of the reporting obligation:

There is no need to report if

• the payment to one service provider does not exceed EUR 100.000 per year.
• the payment is subject to a special withholding tax at source according to Sec. 99 AITA (Sec. 99 AITA requires a special withholding tax for limited liability taxpayers, e.g. for payments to members of the advisory board).
• the payment is made to a foreign entity, which is subject to a corporate tax rate of 13% or more.

When to file:

Please note that reportings according to Sec. 109b Austrian Income Tax Act for the year 2024 have to be filed with the tax office electronically via ELDA (the data transfer system of the Austrian Social Insurance Institutions) by 28 February 2025.

If you have any questions or require any assistance in the reportings, please feel free to contact us.