Insights
TAX & BUSINESS
Changes to FinanzOnline
From 1 September 2025 new rules apply to all users of FinanzOnline. The aim is a secure, fully digital communication with the tax administration.
From 1 September 2025 companies that have to submit a VAT return are subject to the obligation to receive notices electronically from the tax administration. The possibility to opt out of electronic delivery ("Opt-out") has therefore been largely abolished. Affected are all entrepreneurs who are registered in FinanzOnline and must file VAT returns, i.e. those who are not covered by the small‑business regulation or have waived it. A previously submitted opt‑out of electronic delivery therefore loses its validity. The affected entrepreneurs will be informed by the Ministry of Finance of the invalidity of the opt‑out by post. The opt‑out of electronic delivery is therefore now essentially only available to small‑business entrepreneurs.
Messages by e‑mail
An electronically delivered notice is deemed served when it appears in the FinanzOnline portal, which starts, for example, the one‑month appeal period. Users are also notified of new messages by e‑mail, provided an e‑mail address is stored in FinanzOnline and the notification function is activated. That this function is selected should be checked by companies without fail so that deliveries of notices etc. are not missed! The delivery of the notice is also considered effective even if the e‑mail notification is not stored.
Delivery authorisations for tax advisers remain valid, although certain important documents (e.g. reminders, enforcement notices) are delivered electronically to the taxpayer’s mailbox regardless.
Registration with two‑factor authentication since 1 October 2025
On 1 October 2025 the security standard for all users of FinanzOnline was raised. Login is now only possible with two‑factor authentication. In addition to the user name and password, a confirmation code, for example sent to a smartphone, must be entered.
The Ministry of Finance recommends using ID Austria as a secure access to FinanzOnline. ID Austria is the Austrian electronic identity proof and meets the requirements of two‑factor authentication. No additional registration is then necessary. Moreover, ID Austria offers numerous other services and can, for example, also be used to access social security.
As an alternative to ID Austria, an authenticator app can be used as a login method. A step‑by‑step guide for setting up such a login method is provided directly in the login area of FinanzOnline.
Summary
In autumn 2025 formal changes were introduced on FinanzOnline. On the one hand, the opt‑out of electronic delivery was largely abolished for companies. Therefore, entrepreneurs should check whether an e‑mail address is stored in FinanzOnline and whether e‑mail notification is activated. This ensures that, in particular, notices are not overlooked and deadlines are not missed. In addition, two‑factor authentication is now mandatory for accessing FinanzOnline.
Messages by e‑mail
An electronically delivered notice is deemed served when it appears in the FinanzOnline portal, which starts, for example, the one‑month appeal period. Users are also notified of new messages by e‑mail, provided an e‑mail address is stored in FinanzOnline and the notification function is activated. That this function is selected should be checked by companies without fail so that deliveries of notices etc. are not missed! The delivery of the notice is also considered effective even if the e‑mail notification is not stored.
Delivery authorisations for tax advisers remain valid, although certain important documents (e.g. reminders, enforcement notices) are delivered electronically to the taxpayer’s mailbox regardless.
Registration with two‑factor authentication since 1 October 2025
On 1 October 2025 the security standard for all users of FinanzOnline was raised. Login is now only possible with two‑factor authentication. In addition to the user name and password, a confirmation code, for example sent to a smartphone, must be entered.
The Ministry of Finance recommends using ID Austria as a secure access to FinanzOnline. ID Austria is the Austrian electronic identity proof and meets the requirements of two‑factor authentication. No additional registration is then necessary. Moreover, ID Austria offers numerous other services and can, for example, also be used to access social security.
As an alternative to ID Austria, an authenticator app can be used as a login method. A step‑by‑step guide for setting up such a login method is provided directly in the login area of FinanzOnline.
Summary
In autumn 2025 formal changes were introduced on FinanzOnline. On the one hand, the opt‑out of electronic delivery was largely abolished for companies. Therefore, entrepreneurs should check whether an e‑mail address is stored in FinanzOnline and whether e‑mail notification is activated. This ensures that, in particular, notices are not overlooked and deadlines are not missed. In addition, two‑factor authentication is now mandatory for accessing FinanzOnline.