{"id":28018,"date":"2024-04-18T10:00:30","date_gmt":"2024-04-18T08:00:30","guid":{"rendered":"https:\/\/fasnetwork.com\/?p=28018"},"modified":"2026-10-09T09:56:45","modified_gmt":"2026-10-09T07:56:45","slug":"changes-in-the-quota-regulation-from-january-1-2024","status":"publish","type":"post","link":"https:\/\/fasnetwork.com\/en\/changes-in-the-quota-regulation-from-january-1-2024\/","title":{"rendered":"Changes in the quota regulation from January 1, 2024"},"content":{"rendered":"\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n<p class=\"wp-block-paragraph\"><strong>What is meant by the quota?<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Taxpayers who are represented by professional representatives (tax advisors, lawyers, notaries) can take advantage of longer filing deadlines for their annual tax returns (income or corporate tax and sales tax) by being registered by the representatives on their quota. Instead of the legally standardized deadline of June 30th of the following year (for tax returns submitted electronically), the deadline is then extended to the end of March of the second following year, although earlier submission of tax returns can be required by the tax authority in certain cases. <\/p>\n\n<p class=\"wp-block-paragraph\">Income tax returns that only declare income from employment and are subject to wage tax deduction are excluded from the quota regulation.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Registration for the quota<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Until now, tax advisors were able to include individual taxpayers in their quota without any time limit.<\/p>\n\n<p class=\"wp-block-paragraph\">Under the new quota regulation, tax advisors must electronically register the tax numbers of taxpayers by June 30th of the following year. After this deadline, taxpayers can only be included in the quota in certain cases, e.g. when changing representatives, retroactive reorganizations, when changing the responsible tax office or the taxpayer&#8217;s tax number is issued after June 30th of the following year. It is no longer possible for taxpayers who already had a tax number and have not yet been represented to be included in the quota late.  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Shorter deadlines for tax returns by partnerships and co-ownerships<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">For tax returns of partnerships (OG, KG, GesbR) and renting co-ownership communities, shorter filing deadlines apply in the new quota regulations for both the income tax returns and the VAT returns. These declarations must be submitted by November 30th of the following year or by January 31st of the second following year at the latest.   <\/p>\n\n<p class=\"wp-block-paragraph\"><em>Source:<\/em> <a href=\"http:\/\/www.ris.bka.gv.at\" target=\"_blank\" rel=\"noopener\">http:\/\/www.ris.bka.gv.at<\/a><\/p>\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>What is meant by the quota? Taxpayers who are represented by professional representatives (tax advisors, lawyers, notaries) can take advantage of longer filing deadlines for their annual tax returns (income&hellip;<\/p>\n","protected":false},"author":6,"featured_media":28019,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[202],"tags":[],"class_list":["post-28018","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fas-network"],"_links":{"self":[{"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/posts\/28018","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/comments?post=28018"}],"version-history":[{"count":3,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/posts\/28018\/revisions"}],"predecessor-version":[{"id":28029,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/posts\/28018\/revisions\/28029"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/media\/28019"}],"wp:attachment":[{"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/media?parent=28018"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/categories?post=28018"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fasnetwork.com\/en\/wp-json\/wp\/v2\/tags?post=28018"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}