The deadline for submitting reports on payments is by the end of February 2026
If in 2025 you made payments to certain categories of individuals who are not your employees, you are required to submit electronic reports by 28 February 2026.
1. Payments to individuals in Austria (§ 109a EStG)
This applies to remuneration for services provided outside the scope of an employment contract, including:
Members of supervisory boards and boards of foundations
Independent lecturers and speakers
Insurance agents and other self-employed professionals
Technical details:
What to report: Full name, address, social security number or tax identification number of the recipient
How to submit: Via the portals of Statistik Austria or www.elda.at
Important: Submission via FinanzOnline is not available for this type of reporting
Thresholds:
There are specific minimum amount thresholds below which reporting is not required. As part of the “More digitalisation — less bureaucracy” strategy (January 2026), a further increase of these thresholds is expected to reduce the administrative burden on businesses.
2. Payments abroad (§ 109b EStG)
You must report payments made in 2025 to foreign counterparties if they relate to:
Self-employed work performed in Austria
Intermediary (agency) services
Commercial and technical consulting services provided within Austria
Specifics:
Purpose: Tax control. The reporting obligation applies even if the recipient is exempt from taxation in Austria under a double taxation agreement (DTA).
Exception: No report is required if the total annual payments to one foreign service provider are less than €100,000.
Penalties: Intentional failure to disclose information under § 109b may result in fines of up to €20,000.