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Tax return for tradesmen and self-employed persons




    		

			

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As a trader/self-employed person, depending on the type and scope of the activity carried out, you must also submit a VAT return (see also the service description "VAT") and, if applicable, a trade tax return (see also the service description 

"Assessing trade tax") in addition to the income tax return.

		    


                					    

						    

							    Competent Department
						    

						    
					    

                        
					    

						    

							    Basic information
						    

						    

							    

								    
Anyone who runs a business or is self-employed is obliged to submit an income tax return if the total income earned in the calendar year exceeds the respective basic tax-free allowance (2022 = €9,984 for single persons or €19,968 for spouses/partners). 

In addition, anyone who is requested to do so by the tax office must always submit a tax return. Such a request will always be made for tradespeople/self-employed persons. 

The income tax return must also be accompanied by a balance sheet with a profit and loss account or (if permitted) a so-called income surplus statement (EÜR annex).