Verf 24: Austrian Tax Registration Questionnaire Online

What is Verf 24 — tax registration questionnaire (individuals)?

Verf 24, the Fragebogen für natürliche Personen, is the Austrian tax office's registration questionnaire for individuals. It is published by the Federal Ministry of Finance (Bundesministerium für Finanzen, BMF). You use it when you start, expand or move a self-employed activity, a trade business (Gewerbebetrieb), a farm or forestry business, or a letting or leasing activity. The form itself says it is not for companies or partnerships. The edition covered here is Verf 24-PDF, Version vom 14.02.2020, the file the BMF currently publishes.

The questionnaire asks who you are, whether you already have a tax number, what exactly you do and where, when you started, your business year, and the turnover and profit you expect in the opening year and the year after. It also asks whether, as a small business under § 6 (1) Z 27 UStG 1994, you intend to opt into normal VAT, which other taxes and levies apply, whether a silent partner is involved, and whether someone represents you.

FileIt explains each question in English, with the German terms alongside, and prints your answers into the official BMF PDF, with amounts in Austrian number format and the social security number split the way the form expects. The finished PDF is saved in your FileIt vault. FileIt doesn't file anything. You sign the questionnaire by hand and send it to the tax office yourself.

Who fills it: Individuals (sole traders, freelancers, farmers, landlords), not companies or partnerships
Given to: Your tax office (Finanzamt Österreich), usually in reply to its letter
Reply time: The office's covering letter asks for it back within one month
Signatures: You sign and date page 2 by hand; a representative signs beside you
Edition: Verf 24-PDF, Version vom 14.02.2020

Who needs to fill out Verf 24 — tax registration questionnaire (individuals)?

Freelancers and self-employed professionals starting work in Austria who need to be registered with the tax office.
Sole traders opening a trade business (Einzelunternehmen) as individuals.
Individuals starting to rent out or lease a flat, house or other property.
Farmers and foresters starting, expanding or moving their business.
Individuals already registered for tax who expand or move their activity.
Anyone who received the questionnaire from the Finanzamt with a request to fill it in.

When to use Verf 24 — tax registration questionnaire (individuals)

When you start (Eröffnung/Beginn), expand (Erweiterung) or move (Verlegung) a self-employed activity, trade business, farm or rental activity.
When the tax office sends you the questionnaire. Its covering letter asks for it back within one month.
When you take over an existing business by purchase, exchange, gift or lease. The covering letter asks you to enclose a copy of the contract.
Not for a GmbH, AG, OG or KG. The form says it is only for individuals (natürliche Personen).

What you need before you start

Your name, any business name, marital status, home address and a daytime phone number.
Your 10-digit social security number, or your date of birth if you have none.
Your tax number, if you are or were already registered.
An exact description of the activity (the form asks for 'vegetable trading', not 'trade in goods of all kinds'), where you carry it on, and the start date.
Your companies register number (Firmenbuchnummer), if you are registered.
Estimated turnover and profit for the opening year and the following year.
Whether you want to opt into normal VAT as a small business, and whether the chamber levy, motor vehicle tax or NoVA apply.
A copy of your passport, identity card or driving licence if the office asks you to prove your identity (or go to its Infocenter in person).
A copy of the contract, if you took over an existing business.

What’s on Verf 24 — tax registration questionnaire (individuals)

The 2020 edition has 2 pages. FileIt asks for it in 8 parts, and it is signed by Taxpayer (abgabepflichtige/r):

Page 1: what the questionnaire is about (Betrifft)Taxpayer (abgabepflichtige/r)
About you (Fragebogen: Name, Familienstand, Anschrift)Taxpayer (abgabepflichtige/r)
Other income and sole earner / single parent (weitere Einkünfte, Alleinverdiener/Alleinerzieher)Taxpayer (abgabepflichtige/r)
Your activity (Tätigkeit, Beginn, Firmenbuch, Wirtschaftsjahr)Taxpayer (abgabepflichtige/r)
Expected turnover and profit (voraussichtlicher Jahresumsatz und Gewinn)Taxpayer (abgabepflichtige/r)
VAT, other taxes and silent partners (Umsatzsteuer, Abgaben, stille Gesellschafter)Taxpayer (abgabepflichtige/r)
Representative (Bevollmächtigte/r)Taxpayer (abgabepflichtige/r)
Declaration and signature (Datum, Unterschrift)Taxpayer (abgabepflichtige/r)

How to fill out Verf 24 — tax registration questionnaire (individuals), step by step

1 Page 1: Betrifft (what it's about)

Page 1 is normally the tax office's covering letter. If you send the questionnaire on your own initiative, fill in the office's address, your name and address, and tick what it concerns: the start, expansion or move of your self-employed activity, trade business, farm or forestry business, or letting activity. FileIt leaves the office's own boxes (letter date, contact, requested documents) empty.

2 Name, marital status, address

Your surname, first name and any business name, your marital status, your home address or registered seat, and a phone number where you can be reached during the day.

3 Social security number and tax number

The form splits your social security number: the first four digits go under 'Sozialversicherungsnummer' and the remaining six in the 'Geburtsdatum' box. Without a social security number, your date of birth goes there as DDMMYY. Say whether you are or were already registered for tax, and if so give the tax number.

4 Other income and sole earner / single parent

Tick whether you also have income from employment or a pension (or name another kind of income), with the amount you expect this year. If the sole earner's or single parent's credit is likely due to you, tick it and, as a sole earner, give your partner's social security number.

5 Your activity

Where you work or where the business is managed, the address of any rented property, an exact description of the activity, the start date, whether you are in the companies register (with the number), your business year for working out profit, and the expected number of employees.

6 Turnover and profit

Your estimated turnover and profit, in euros, for the opening year and the following year. A loss is entered with a minus sign.

7 VAT, other levies, silent partners

Small businesses under § 6 (1) Z 27 UStG 1994 say whether they intend to apply for normal VAT taxation (§ 6 (3) UStG), with the application attached or to follow. The form notes that businesses with only VAT-exempt turnover without input tax deduction, and flat-rate farmers under § 22 UStG, attach form U 15 if they need a VAT ID (UID) number; everyone else is given one automatically. Tick any chamber levy, motor vehicle tax or NoVA, and give details of any genuine silent partner.

8 Representative and signature

If a representative acts for you, give their name and address and say whether you enclose a power of attorney or they rely on their authorisation. The representative can confirm your identity. You confirm the answers are complete and correct, date the form and sign it by hand.

Common mistakes to avoid

Using Verf 24 for a company or partnership. It is only for individuals.
Describing the activity too vaguely. The form's own example asks for 'Gemüsehandel' rather than 'trade in goods of all kinds'.
Putting your whole social security number in the first box. The last six digits go in the 'Geburtsdatum' box beside it.
Forgetting to prove your identity when the office asks: enclose a copy of your ID or visit the Infocenter within the deadline.
Leaving out the contract when you took over an existing business.
Forgetting form U 15 when you only have VAT-exempt turnover (or are a flat-rate farmer) and need a UID number for intra-EU trade.

After you fill it out

Print the questionnaire from FileIt, sign and date page 2, and send it to your tax office, with a copy of your ID if the office asked for proof of identity and, if you took over a business, a copy of the contract. The office's covering letter asks for the questionnaire back within one month.

The tax office uses your answers to register you and assign a tax number, and a VAT ID (UID) number where that is issued automatically. Keep the filled questionnaire in your FileIt vault with your other business registration papers.

Fill out Verf 24 — tax registration questionnaire (individuals) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 64 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Bundesministerium für Finanzen (BMF) — Finanzamt Österreich form, and let FileIt do any worksheet arithmetic.
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 24 — tax registration questionnaire (individuals) now — it’s free

Verf 24 — tax registration questionnaire (individuals): frequently asked questions

What is Verf 24?

It is the Austrian tax office's registration questionnaire for individuals who start, expand or move a self-employed activity, trade business, farm or letting activity.

Can a GmbH or partnership use Verf 24?

No. The form says it is not for legal entities or partnerships (juristische Personen und Personengesellschaften). They use other questionnaires.

How long do I have to return it?

The tax office's covering letter asks you to send the completed questionnaire back within one month.

Do I have to prove my identity?

If the office asks, yes. Visit its Infocenter during opening hours with a passport, identity card or driving licence, or enclose copies with the questionnaire. A representative can also carry out the identity check.

Will I get a VAT ID (UID) number?

The form says most businesses are given one automatically. Businesses with only VAT-exempt turnover without input tax deduction, or flat-rate farmers, attach form U 15 if they need one for intra-EU trade.

Does FileIt send the questionnaire to the tax office?

No. FileIt fills the official PDF. You sign it and send it yourself.

Official sources

Blank form (PDF), published by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/pdfs/9999/Verf24.pdf?open=download
Official instructions and guidance: https://formulare.bmf.gv.at/service/formulare/inter-Steuern/Verf24.html
Edition shown on this page: Verf 24-PDF, Version vom 14.02.2020 (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Bundesministerium für Finanzen (BMF) — Finanzamt Österreich 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 2026-09-28.