Organisation : Business Service Portal
Facility Name : Advertising Tax
Country : Austria
Website : https://www.usp.gv.at/steuern-finanzen/weitere-steuern-und-abgaben/werbeabgabe.html
What is Advertising Tax in Austria?
For the paid provision of advertising services by an advertising provider/a advertising provider in Germany, advertising tax must be paid. Advertising performance, i.e. Advertising, is the special advertising of the advantages of services offered on the market, which are aimed at a direct or indirect advertising effect.
Related / Similar Facility : Business Service Portal Austria Local Tax
Advertising must be provided domestically or for domestic advertisements from abroad. If a commercial service in radio and television is distributed from abroad in Austria, it is considered to be provided in Germany. Own advertising is not subject to taxes.
Advertisement (advertising) is considered:
The publication of advertising in printed works within the meaning of the Media Act.
This includes:
** Advertising in the printing unit itself (“printed advertisement”)
** attachments of advertising supplements in printed works
** gluing advertising supplements on the printing unit
** any other form of supplement of an advertisement to the printing unit (flow insertion, joint dispatch or levy)
The publication of advertisements in radio and television:
** in the course of a closed advertising block
** as insertion during other broadcasting powers
** by means of a patronage programme (e.g. “This shipment dedicated to you”)
** for paid product placement
The tolerance of the use of surfaces and spaces for the dissemination of advertising messages (e.g. building areas, vehicles, poster stands, flags, banners, projections)
Companies Concerned For Advertising Tax
Advertisers are
** The publishers of print media within the meaning of the Media Act (insb. newspaper publishers)
** The operators of the media in the field of radio and television (insb. ORF, private station)
** Persons and institutions who provide space and space for the distribution of advertising messages (“landlords” of poster spaces, banners, etc.)
Note:
No advertisers are entrepreneurs who merely take over the recruitment of an advertising service to an advertiser (insb. Advertising agencies).
How To Apply For Advertising Tax in Austria?
** If a tax debtor is subject to the advertising levy for the first time, an advance notification to the tax office is required insofar as the status at the tax account of the tax debtor does not contain a WA signal.
** The tax debtor is subject to the advertising fee after the end of the calendar year (economy year).
** Three months after the end of the business year, the tax debtor must send an annual tax declaration for the previous year by electronic means. The types of advertising services and the associated fees are to be included in these.
** Entrepreneurs who calculate their sales according to Section 17 UStG (actual taxation) calculate the taxation according to collected fees.
Documents Required:
Entrepreneurs must keep records of the advertising services assumed, the clients and the basics for the calculation of the advertising levy.