Information on Preliminary VAT Returns

Preliminary VAT returns must be sent electronically to the Graz- Stadt  tax office. Where electronic transmission of preliminary VAT returns is unacceptable for the entrepreneur due to a lack of technical equipment, preliminary VAT returns must be filed by using the official Form U 30.

There is no obligation to file a preliminary VAT return

  • if in the case of a VAT liability (i.e. the VAT payable exceeds deductible input VAT) the amount of tax is paid on time and in full to the account of the Graz- Stadt tax office held at the Postal Savings Bank, account No. 5534.681 (Bank Routing Number: 60000, BIC: OPSKATWW, IBAN: AT70 6000 0000 0553 4681), by indicating your taxpayer registration number, or
  • if no prepayment arises for the VAT accounting period

and the supplies made in the preceding year did not exceed EUR 30,000.