Posted: 14 Jun. 2022 4 min. read

Deadline for tax returns 2020 extended until 30th of September 2022

The legal deadline for annual tax returns which are filed electronically generally ends on June 30th of the following year. In case that taxpayers are represented by a tax advisor (so-called “Quotenvertreter:innen”), their annual tax returns may usually be filed in time by April 30th of the second following year (March 31st plus tolerance period of one month).

The tolerance period in the context of this extended deadline has already been prolonged based on a decree issued by the Ministry of Finance from one month (April 31st) to three months (June 30th) with regards to tax returns for the year 2020 (see our BTN No. 1/2022 of March 15th 2022). Now the deadline is extended again until September 30th 2022.

Tax returns for the year 2020 that are not submitted by June 30th 2022 and for which the tax office has not set a diverging deadline yet, are still regarded as filed in time when submitted by September 30th 2022.

If a tax return cannot be submitted by September 30th, 2022, an individual deadline extension application must be submitted. However, this does not result in the case in question being excluded from the 2021 quota; there is therefore no individual case-related exclusion from the 2021 quota system if it is submitted after September 30th, 2022.

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Mag. Edith Capek, LL.M. (WU)

Mag. Edith Capek, LL.M. (WU)

Senior Manager Tax | Deloitte Österreich

Edith Capek ist Steuerberaterin bei Deloitte Wien. Ihre Tätigkeitsschwerpunkte liegen im Verfahrens- und Finanzstrafrecht, Konzernsteuerrecht sowie europäischem Steuerrecht. Sie ist zudem als Fachautorin und Fachvortragende tätig.