Your first UVA — the VAT return without panic

Mark this step as done

The Umsatzsteuervoranmeldung (UVA, form U30) is Austria's periodic VAT return: you report the VAT you charged, subtract the VAT you paid, and pay (or reclaim) the difference. First things first:

Do you even have to file?

Kleinunternehmer (VAT-exempt, the Kleinunternehmer guide): no UVA at all. Skip this step, enjoy your afternoon.
VAT-registered, under €100k prior-year turnover: quarterly.
Over €100k: monthly.

Deadline: the 15th of the second month after the period — Q1 is due May 15, January (monthly) is due March 15. The tax-calendar guide has the full year.

Filing it in FinanzOnline

Menu path: Eingaben → Erklärungen → Umsatzsteuervoranmeldung (U30), pick the period, then fill the Kennzahlen — the numbered boxes. For a simple service business, only a handful matter:

Kennzahl	What goes in
000	Total net revenue of the period
022	Revenue taxed at 20% (net)
060	Input VAT you're reclaiming (the 20% on your laptop, software, accountant…)
021	EU reverse-charge services you received (Google, AWS, Canva…)

The form computes your Zahllast (what you pay) or Gutschrift (credit). Pay via the QR/eps option or bank transfer to your tax account with reference "U mm/yyyy".

📸 Screenshot slot: U30 form with Kennzahlen 000 / 022 / 060 annotated in English

Don't want to calculate the Kennzahlen yourself? Tools like useAccount.AI do exactly this: your booked invoices and receipts roll up into the right Kennzahl per quarter, and you just copy the numbers into the U30 — no spreadsheet, no guessing which box.

Rookie mistakes to skip

Filing a "zero UVA" late — even a quarter with no revenue needs its (empty) UVA if you're VAT-registered. Late filing risks a Verspätungszuschlag.
Forgetting the ZM — EU B2B revenue means a Zusammenfassende Meldung on top (the invoicing guide).
Reclaiming input VAT without a proper invoice — the €400+ rules from the invoicing guide apply to what you receive, too.

Your UVA numbers, computed while you work.

useAccount.AI books your invoices and receipts automatically and shows exactly what belongs in each Kennzahl — every quarter, in English. Built in Vienna, BAO-compliant.

Try it free for 7 days →

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