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COVID-19 measures – postponement of submission of the VAT return upon reasoned request

Monthly VAT returns normally have to be filed by the 15th of the second following month. Individual extensions for monthly VAT returns can be granted by the tax office upon reasoned request. Also, general extensions of the deadline can be granted by regulation of the BMF.

The BMF has also promised an unbureaucratic extension of the deadline for submitting monthly VAT returns if taxpayers are affected.

Source PWC

 

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