UVA (Umsatzsteuervoranmeldung)

In the UVA you report the VAT you charged and the input VAT you may deduct. If you owe tax, you pay it to the tax office; a credit is booked to your tax account.

The return period is the calendar month if your turnover exceeded EUR 100,000 in the previous year, otherwise the calendar quarter. You can still report monthly by filing the January UVA on time; that choice then applies for the whole year.

You file the UVA electronically via FinanzOnline. The paper form U30 is only for cases where electronic filing is unreasonable for lack of technical means.

Return and payment are due on the 15th day of the second month after the period ends: for January on 15 March, for May on 15 July. Quarterly filers are due on 15 May, 15 August, 15 November and 15 February of the following year.

If the 15th falls on a Saturday, Sunday, public holiday, Good Friday or 24 December, the next day that is none of these is the due date (§ 210 Abs. 3 BAO). The June 2026 prepayment was therefore due on 17 August 2026. A bank transfer counts as on time if it reaches the tax office's account within three further days; Saturdays, Sundays, public holidays, Good Friday and 24 December do not count.

You need not file if your turnover did not exceed EUR 55,000 in the previous year and you pay the prepayment in full by the due date, or none arises. If you have a credit, you file so it can be booked. Even without a filing duty you prepare a statement of the tax base on the official form for every period with tax due or a credit. The tax office can require you to file, for example if you did not pay prepayments properly. Small businesses with exempt turnover do not file a UVA.

In Germany the return is called Umsatzsteuer-Voranmeldung and is due by the 10th day after the end of the return period (§ 18 Abs. 1 UStG).