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UVA deadline calculator

Choose whether you file monthly or quarterly, and the period.

In short

The UVA must be filed by the 15th day of the second month after the end of the return period, and any VAT payable is due that day. If that day is a Saturday, Sunday, public holiday, Good Friday or 24 December, the next day that is none of these applies.

· General information, not tax advice.

UVA deadline calculator

Return period

Monthly or quarterly?

  • Previous-year turnover above EUR 100,000: you file monthly.
  • Previous-year turnover up to EUR 100,000: you file quarterly, unless you choose monthly filing by filing the UVA for the first month of the year on time.
  • Previous-year turnover up to EUR 55,000: you do not have to file the UVA if you pay in full and on time or nothing is due.

These days move the due date

  • Saturday and Sunday
  • Good Friday and 24 December
  • Public holidays: 1 January, 6 January, Easter Monday, 1 May, Ascension Day, Whit Monday, Corpus Christi, 15 August, 26 October, 1 November, 8 December, 25 and 26 December

The calendar uses the holidays listed in the Feiertagsruhegesetz 1957. Regional patron saint days such as 15 November (St Leopold) are not on that list.

The rule in detail

For a monthly period, you file the advance VAT return (UVA) with the tax office by the 15th day of the second following month, for January by 15 March. Any VAT payable is due the same day.

If you file quarterly, the same rule applies from the end of the quarter: due dates are 15 May, 15 August, 15 November and 15 February.

If the due date is a Saturday, Sunday, public holiday, Good Friday or 24 December, the next day that is none of these becomes the due date (§ 210(3) BAO). § 108(3) BAO provides the same shift for time limits. The Ministry of Finance's example: the payment for June 2026 is due on 17 August 2026.

You file monthly if your turnover in the previous year exceeded EUR 100,000. Otherwise the calendar quarter is the return period. You can still choose monthly filing by filing the UVA for the first month of the year on time; the choice then applies to the whole year.

If your previous-year turnover did not exceed EUR 55,000, you do not have to file the UVA if you pay the amount due in full by the due date or nothing is due. You still prepare the calculation on the basis of form U30 for your records, unless there is neither an amount payable nor a credit. A credit is only granted if you file a UVA. If you have not paid advance payments properly, have not reported a credit correctly or have not kept the required records, the tax office can require you to file.

If you pay by bank transfer, being late has no consequences if the amount is credited to the tax office's account within three days after the due date. Saturdays, Sundays, public holidays, Good Friday and 24 December are not counted. This grace period (Respirofrist) applies to the payment only, not to filing.

If you pay late, a late-payment surcharge of 2 % generally applies; below EUR 50 it is not charged. If you file late, the tax office can impose a late-filing surcharge of up to 10 % if the delay is not excusable.

From 1 January 2027 an electronic transfer to the tax office must be made either as a "Finanzamtszahlung" in your online banking, if it offers this function, or via eps in FinanzOnline.

In Saldek

Saldek prepares the UVA figures (form U30) for each period from your approved entries. You or your tax advisor file and pay.

Frequently asked questions

What if the 15th falls on a weekend or public holiday?

Then the due date is the next day that is not a Saturday, Sunday, public holiday, Good Friday or 24 December. Example: for January 2026, 15 March 2026 is a Sunday, so the due date is Monday, 16 March 2026.

Do I file monthly or quarterly?

Monthly if your turnover in the previous year was above EUR 100,000, otherwise quarterly. You can choose monthly filing by filing the UVA for the first month of the year on time. In your first year, your expected turnover counts, converted to a full year if you are not active for the whole year.

Do I have to file a UVA as a small business?

As long as the small business exemption applies, you usually do not file a UVA. If you still owe tax, for example for a service you receive where the tax liability passes to you (reverse charge), pay it in full by the due date; otherwise you must file a UVA for that period.

Does the calculator also work for Germany?

No. In Germany the advance return must generally be filed by the 10th day after the end of the return period, and the payment is due that day (§ 18(1) UStG). With a permanent extension (Dauerfristverlängerung) both dates move one month later (§ 46 UStDV).

Legal basis: § 21 UStG 1994; §§ 108, 210, 211 BAO; Feiertagsruhegesetz 1957. The result does not replace tax advice. As of September 2026.

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