The advance turnover tax return statistics comprise monthly, quarterly and annual results, which are published as preliminary results at the beginning of the third following month and as final results one month later.
The purpose of the advance turnover tax return statistics is the ongoing payment of the tax for the turnover incurred during the so-called advance return period – a month or a quarter – reduced by the deductible turnover tax and, in the case of a payment burden, paying it to the tax authorities. These are advance turnover tax payments; the final turnover tax for a calendar year is then determined on the basis of the turnover tax return for that year by the resulting turnover tax assessment statement. The supplies of goods and services and other services that a company carries out in Austria against payment, own consumption and the import of goods are subject to turnover tax.