Bundesministerium für Finanzen (BMF) — Finanzamt Österreich, Dienststelle Graz-Stadt Edition Verf 19-PDF, Version vom 18.11.2024 2 pages

Verf 19 — Austrian Tax Registration Questionnaire for Foreign Businesses (Fragebogen für ausländische Unternehmer)

The questionnaire a business without a seat or permanent establishment in Austria sends to the tax office in Graz to get an Austrian tax number, and a VAT ID if it needs one.

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Verf 19 — tax registration questionnaire (foreign businesses) · Verf 19 Fragebogen für das Veranlagungsverfahren anlässlich der Erteilung einer Steuernummer/Umsatzsteuer-Identifikationsnummer für Unternehmer, die im Inland weder ihren Sitz noch eine Betriebsstätte haben (tax registration questionnaire for foreign businesses)
The official Bundesministerium für Finanzen (BMF) — Finanzamt Österreich, Dienststelle Graz-Stadt form, edition Verf 19-PDF, Version vom 18.11.2024 — blank
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Verf 19 — tax registration questionnaire (foreign businesses) (2024) Verf 19 Fragebogen für das Veranlagungsverfahren anlässlich der Erteilung einer Steuernummer/Umsatzsteuer-Identifikationsnummer für Unternehmer, die im Inland weder ihren Sitz noch eine Betriebsstätte haben (tax registration questionnaire for foreign businesses) — page 1 of 2
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Verf 19 — tax registration questionnaire (foreign businesses) (2024) Verf 19 Fragebogen für das Veranlagungsverfahren anlässlich der Erteilung einer Steuernummer/Umsatzsteuer-Identifikationsnummer für Unternehmer, die im Inland weder ihren Sitz noch eine Betriebsstätte haben (tax registration questionnaire for foreign businesses) — page 2 of 2
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Fill this form online Blank PDF from Bundesministerium für Finanzen (BMF) — Finanzamt Österreich, Dienststelle Graz-Stadt

What is Verf 19 — tax registration questionnaire (foreign businesses)?

Verf 19 is the Austrian tax office's questionnaire for businesses that have neither their seat nor a permanent establishment (Betriebsstätte) in Austria but carry on business there. It is published by the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF) and goes to the department for foreign businesses of Finanzamt Österreich, Dienststelle Graz-Stadt. The edition covered here is Verf 19-PDF, Version vom 18.11.2024.

The questionnaire asks for the business's name and contact details, the owner and date of birth for a sole trader, the registered seat, the VAT number in the home country and any other EU identification numbers, the people who may sign for the business, an exact description of the activity in Austria, how goods move into and out of Austria, the start date and the expected turnover in Austria. Third-country businesses also name a fiscal representative or an agent for service in Austria. Page 2 holds a separate application for an Austrian VAT identification number (UID).

FileIt explains each question in English, with the German terms alongside, and prints your answers into the official BMF PDF, with dates and amounts in Austrian format. The finished PDF is saved in your FileIt vault. FileIt doesn't send anything: the business signs the questionnaire and sends it with its enclosures to the tax office.

Who fills it
Businesses with no seat and no permanent establishment in Austria that do business there
Given to
Finanzamt Österreich, Dienststelle Graz-Stadt (department for foreign businesses)
Enclosures
Original certificate of entrepreneur status, register extract, partnership or licence agreements
Signatures
Dated and signed for the business; the UID application has its own date and signature
Edition
Verf 19-PDF, Version vom 18.11.2024

Who needs to fill out Verf 19 — tax registration questionnaire (foreign businesses)?

  • Companies and sole traders based in another EU country that start supplying goods or services in Austria and need an Austrian tax number.
  • Businesses from outside the EU (third-country businesses) doing business in Austria. They must also name a fiscal representative or an agent for service in Austria.
  • Foreign partnerships doing business in Austria, which name a person authorised to represent them.
  • Foreign businesses that need an Austrian VAT identification number (UID), for example for intra-Community acquisitions.

When to use Verf 19 — tax registration questionnaire (foreign businesses)

  • Before or when starting business in Austria without a seat or permanent establishment there.
  • When you also want an Austrian UID: fill in the application on page 2 in the same questionnaire.
  • Not for businesses with their seat or a permanent establishment in Austria. Companies founded under Austrian law use Verf 15, partnerships Verf 16, and individuals Verf 24.

What you need before you start

  • The business name exactly as the certificate of its home country shows it, with phone, fax and email.
  • For a sole trader, the owner's name and date of birth.
  • The full address of the registered seat or place of management.
  • The VAT identification number in the home country (or the tax number there) and any other EU identification numbers, such as an OSS or small-business number.
  • The names of the managing directors or other authorised signatories. The form asks you to list them on the signature specimen sheet Verf 26 as well.
  • An exact description of the activity in Austria, how goods move, the start date and the expected turnover in Austria for the opening year and the following year.
  • For third-country businesses, the name and address of the fiscal representative or the agent for service in Austria.
  • The original certificate of entrepreneur status from the home country, a copy of the register extract and any partnership or licence agreements.

What’s on Verf 19 — tax registration questionnaire (foreign businesses)

The 2024 edition has 2 pages. FileIt asks for it in 5 parts, and it is signed by Business (unternehmer):

  1. 1-7: The business (Unternehmen, Inhaber, Sitz, Identifikationsnummern)Business (unternehmer)
  2. 8-11: Activity in Austria (Tätigkeit, Warenbewegung, Beginn, Umsatz)Business (unternehmer)
  3. 12-14: Fiscal representative, agent for service, representativeBusiness (unternehmer)
  4. 15: Enclosures (Beilagen), date and signatureBusiness (unternehmer)
  5. Page 2: Application for a VAT identification number (Antrag auf Vergabe einer UID)Business (unternehmer)

How to fill out Verf 19 — tax registration questionnaire (foreign businesses), step by step

1 1-7: The business

The business name with phone, fax and email; the owner if different (with date of birth for a sole trader); the seat or place of management with street, postcode and country; the home-country VAT number or tax number; other active or inactive EU identification numbers; and the managing directors or other authorised signatories.

2 8-11: The activity in Austria

Describe the activity exactly, explain for deliveries where the goods come from and where they go, give the start date in Austria and the expected turnover in Austria in the opening year and the following year. FileIt prints amounts in Austrian format, like 185.000.

3 12-14: Representatives

A fiscal representative (§ 27 / Art. 27 UStG 1994) is required for third-country businesses and is also the agent for service. Without one, a third-country business names an agent for service of documents (Zustellungsbevollmächtigter). Partnerships name a person authorised to represent them.

4 15: Enclosures, date and signature

Tick for each enclosure whether it is enclosed or not available: the original certificate of entrepreneur status, a copy of the commercial or companies register extract, and partnership or licence agreements. Then date the questionnaire; it is signed for the business beside the date.

5 Page 2: UID application

If the business also wants an Austrian VAT identification number, tick yes and give the reasons with a detailed description of the business in Austria, naming clients, suppliers and customers. The form says the original certificate of entrepreneur status is then required, and that no UID is given if it is wanted only for invoicing. The application has its own date and signature.

Common mistakes to avoid

  • Leaving points empty. The form asks for every point to be filled in completely.
  • Sending a copy of the certificate of entrepreneur status. The form asks for the original, and requires it for a UID application.
  • A vague description of the activity. Describe exactly what the business does in Austria.
  • A third-country business naming neither a fiscal representative nor an agent for service in Austria.
  • Applying for a UID only to issue invoices. The form says no UID is given for that reason alone.

After you fill it out

Print the questionnaire from FileIt, have it signed for the business beside the date (and beside the second date if you applied for a UID), and send it with the enclosures to Finanzamt Österreich, Dienststelle Graz-Stadt.

The form says a tax number can only be given once the questionnaire and its enclosures have arrived. Keep the filled questionnaire in your FileIt vault with the business's registration papers.

Fill out Verf 19 — tax registration questionnaire (foreign businesses) online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 28 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Bundesministerium für Finanzen (BMF) — Finanzamt Österreich, Dienststelle Graz-Stadt form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Verf 19 — tax registration questionnaire (foreign businesses) now — it’s free

Verf 19 — tax registration questionnaire (foreign businesses): frequently asked questions

What is Verf 19?

The Austrian tax office's questionnaire for businesses with no seat and no permanent establishment in Austria that need an Austrian tax number, and if wanted a VAT identification number.

Where does it go?

To Finanzamt Österreich, Dienststelle Graz-Stadt, the department for foreign businesses named at the top of the form.

Does a non-EU business need a fiscal representative?

The form says a fiscal representative is required for third-country businesses under § 27 / Art. 27 UStG 1994, or otherwise an agent for service of documents in Austria.

Can I apply for a UID on the same form?

Yes. Page 2 is an application for an Austrian VAT identification number, with its own reasons box, date and signature.

Does FileIt send the questionnaire to the tax office?

No. FileIt fills the official PDF. The business signs it and sends it with the enclosures itself.

Official sources

FileIt is not affiliated with or endorsed by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich, Dienststelle Graz-Stadt or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-25.

Fill out Verf 19 — tax registration questionnaire (foreign businesses) online