found in austriaThe tax calendar — and the cash-flow squeeze
Mark this step as done
Your recurring dates
| What | When | Who |
|---|---|---|
| UVA (VAT return) | 15th of the second month after the period (Q1 → May 15). Quarterly under €100k prior-year turnover, monthly above | VAT-registered only |
| Income-tax prepayments | Feb 15 · May 15 · Aug 15 · Nov 15 (start after your first Bescheid) | everyone with tax due |
| SVS quarterly | end of Feb · May · Aug · Nov | everyone insured |
| ZM | monthly/quarterly with EU B2B revenue, by month-end | see the invoicing guide |
| Tax return (E1 + E1a) | following year: Apr 30 (paper) / Jun 30 (FinanzOnline); much later with a Steuerberater | everyone |
The squeeze, illustrated
Year 3 after a good start is the danger zone — three things can land together: the SVS Nachbemessung for year 1 (the SVS guide), raised SVS quarterlies, and a final income-tax bill for last year plus raised prepayments for this one. Founders with healthy businesses get pushed into overdrafts purely by billing lag.
Your two defenses
- The 30% rule: transfer ~30% of every incoming invoice to a separate tax account, automatically, from invoice one. (Nudge above 35% once you earn well.)
- Herabsetzungsantrag: if prepayments were set from an unusually good year, request a reduction — a short justified application in FinanzOnline (Anträge → Herabsetzung), possible until Sept 30. Works in both directions, by the way: you can also raise your prepayments voluntarily. Yes, that's technically an interest-free loan to the Finanzamt — but if future tax bills give you a headache, buying yourself a boring, lump-free next year is a perfectly rational trade.
Put all eight-plus dates in your calendar today, with two-week warnings. Boring advice, highest ROI on this page.
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Try it free for 7 days →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.