The Finanzamt questionnaire — and the estimate trap

Mark this step as done

Within a month of starting you tell the tax office you exist. Today this is the digital Fragebogen zur Betriebseröffnung — filed most smoothly via the USP founding service (ID Austria login; it walks you through the questions). FinanzOnline technically can do it too, but the entry point is well hidden; the paper form Verf24 remains the fallback.

What it asks, in English

Personal data — name, address, existing tax number if you ever filed in Austria
Activity — short description; align the wording with your GISA trade if you have one
Start date — when the activity began (not your first invoice)
Expected turnover & profit — for the opening year and the following year. This is the trap — see below.
VAT status — Kleinunternehmer (default under €55k) or opting into VAT; request a UID here if you'll invoice EU businesses (the invoicing guide)
Bank account — for refunds

The estimate trap

Your profit estimate is not a formality: the Finanzamt uses it to set quarterly income-tax prepayments immediately. Estimate €40k profit in month one, and a four-figure prepayment lands before you've sent your fourth invoice.

Estimate honestly but conservatively for year one — starting costs, ramp-up time, unpaid holidays are all real. The final bill comes with your first tax return anyway; there's no bonus for optimism. And if prepayments were set too high, you can file a Herabsetzungsantrag (reduction request) any time until Sept 30 (the tax-calendar guide).

After filing

Your Steuernummer arrives within weeks (the UID usually separately, sometimes after a call-back — the Finanzamt verifies you really trade cross-border). You can generally work and invoice while it's underway; records just have to be correct from day one.

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Status: 2026. Amounts and thresholds change (SVS values adjust yearly) — this is careful general information, not individual tax or legal advice. For your specific case, talk to a licensed Steuerberater.