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Tax and Customs Offices

Tax and Customs Offices

In Austria 40 tax offices in 80 locations are in operation. Most of the tax offices have two or three locations with 150 to 200 employees. Currently 6.800 employees are working nationwide in the tax offices. In the field of customs 1.700 employees are working in nine customs offices.

Tax Offices

The tax offices are entitled to collect taxes and fees within their jurisdiction. ‘Tax collection (imposition)’ refers to all measures taken by the tax authorities to enforce the Austrian tax laws. The tax offices are required to exercise their jurisdiction (responsibility) ex officio.


  • management of the tax office in organisational, personnel, economic and financial terms including supervision via the head of the tax office
  • support in managing performance of the tax offices, particularly in connection with preparation, coordination and adjustment of short-term and long-term planning for the tax office
  • direction and coordination of the competent division by the head of the department

Competent division

  • coordination, implementation and evaluation of measures to ensure and encourage professional quality as well as consistency and equality of levying taxes
  • provision of support to the operational teams in solving internal and external requests
  • handling of written requests
  • handling of appeals
  • representation of the tax authority at the Independent Finance Board
  • execution of criminal case matters
  • prevention of fraud

Organisation Team

  • infrastructure, procurement
  • inventory
  • deficiency management
  • administration of conference rooms
  • access control
  • support in information technology concerning hardware and software


  • handling of customer traffic (e.g. face-to-face, by telephone or electronically)
  • general information desk
  • organisation of information meetings and orientation meetings
  • requests for the filing of tax returns, together with monitoring and oversight of time limits for doing so
  • imposing and assessing coercive penalties
  • levy and refund of tax based on standard fuel consumption of vehicles
  • allocation of control declarations
  • assignment of taxpayer identification numbers
  • registration of donation notifications
  • allocating and forwarding of incoming mail as well as dispatch of outgoing mail

General assessment:

  • individual tax assessment of employees
  • assessment of people in particular businesses (without value added tax and without employees)
  • execution of allowances
  • determination of unit values (assessed values) and levy on agricultural and forestry enterprises as well as land value levy

Business assessment and audit unit

  • assessment of entrepreneurs (including value added tax and/or employees)
  • assessment of partnerships and corporate bodies
  • field auditing (in cases of general and business assessment)
  • inquiry and inspection in cases of business assessment
  • joint audit of wage-related taxes
  • granting information in wage tax issues
  • mutual assistance/administrative cooperation (international)

Collection and Enforcement

  • collection and compensation of taxes
  • recovery of taxes
  • accounting and management of financial operations
  • chattel mortgages
  • storage of valuable goods
  • handling of appeals
  • execution of facilities for payment
  • handling of suspensions
  • granting account information to customers and authorities

Financial Police

Measures of fiscal supervision (tax inspection)

  • investigation of tax-related issues
  • uncovering disguised employment
  • enforcing tax claims, recovery of taxes

Regulative tasks

  • monitoring compliance with the provisions of the Aliens Employment Act
  • monitoring compliance with the provisions of the Employment Contract Law Amendment Act
  • combating and prosecuting social fraud
  • monitoring compliance and participation in the supervision of insurance and reporting disclosures to the General Social Security Law
  • reporting offences against the Unemployment Insurance Law
  • reporting offences against trade regulations
  • reporting offences against the Gambling Act
  • supporting criminal procedures as an official party, witness, respondent or representative

Customs Offices

The Austrian Customs Administration consists of 9 customs offices. They are divided into specific teams such as Organisation, Customer Service Teams, Customs Audit Units, Customs Investigation, Revenue Assurance, Specialised Department.


  • management of the customs office in organisational, personnel, economic and financial terms, including supervision via the head of the tax office
  • support with performance management, particularly preparation, coordination and adjustment of short-term and long-term planning for the customs office
  • direction and coordination of the competent division by the head of the department

Organisational Team

  • infrastructure , procurement
  • inventory
  • deficiency management
  • administration of conference rooms
  • access control
  • support with information technology, including hardware and software

Main tasks of the Competence Division

  • Coordination, implementation and evaluation of quality assurance and support activities
  • Knowledge management
  • Prevention of fraud
  • Ensuring of equal treatment and related equality in taxation
  • Special support of audit units
  • Execution of written requests
  • Execution of appeals
  • Representation of the administration at the Independent Financial Senate
  • Handling of criminal cases
  • Coordinating function as between the teams
  • Training coordination and transaction
  • Development of training materials

Main tasks of the Customer Service Teams

  • Customer service
  • Customs clearance
  • Customs Authorisations
  • Post clearance
  • Remissions and refunds
  • Assessment notices
  • Excise duties
  • Risk management
  • Administrative supervision
  • Operational customs supervision

Main tasks of the Customs Audit Units

Audits pursuant to EU legislation

  • Own resources
  • OLAF
  • Common agriculture
  • Origin and preferences
  • Prohibitions and restrictions
  • E-customs 

Audits pursuant to international legislation

  • Verifications
  • Legal assistance
  • Audits pursuant to national legislation
  • Excise duties

Main tasks of the Customs Investigation Unit

  • Combating of infringement (fraud, investigations, criminal proceedings)

Main tasks of the Collection and Enforcement Unit

  • Bookkeeping
  • Budget management
  • Chattels execution
  • Storage
  • Suspensions
  • Payment facility

Competence Centres

Certain customs offices have service units that perform special tasks pursuant to assignment. Some of these so-called “Competence Centres” are in the nature of internal helpdesks and also serve as a general point of information for the public.

  • Triple C
  • Customer Administration
  • Industrial Property Protection, FinDok
  • Central TARIC Administration
  • Prohibitions and Restrictions
  • Central Customs Information Office