Registering as a freelancer in Austria involves two separate systems that don’t talk to each other automatically: tax registration with the Finanzamt and social insurance registration with the SVS. Missing either one causes problems later — the SVS in particular will eventually find out you’re self-employed and back-charge you for the months you weren’t registered.
Step 1 — Check if you need a Gewerbeschein
Austria splits self-employment into freie Berufe (liberal professions — a narrow, legally defined list: doctors, lawyers, notaries, architects, engineers, tax advisors, psychotherapists, and a handful of others) and everyone else, who needs a Gewerbeschein (trade license).
Most freelancers people think of as “liberal professions” in other countries — writers, designers, developers, consultants, photographers — actually fall under Neue Selbständige (new self-employed) in Austria, not freie Berufe. This is a specific third category: you don’t need a Gewerbeschein, but you’re also not on the classic freie-Berufe list.
- Freie Berufe — no Gewerbeschein, register with your professional chamber (e.g. Ärztekammer) plus the Finanzamt
- Neue Selbständige — no Gewerbeschein needed, register with the Finanzamt and SVS directly
- Gewerbetreibende — need a Gewerbeschein from the Bezirkshauptmannschaft or magistrate (city district office), typically same-day for unregulated trades (“freie Gewerbe”)
If you’re not sure which applies, the Wirtschaftskammer Österreich (WKO) offers a free founder consultation (Gründerservice) that will tell you exactly which category and registrations apply to your specific activity.
Step 2 — Register with the Finanzamt via FinanzOnline
Submit your Verf 24 form (Fragebogen anlässlich der Betriebseröffnung) through FinanzOnline (finanzonline.at), or on paper at your local Finanzamt. You need to do this within one month of starting your activity.
The form asks for:
- Your personal details and existing tax number, if you have one from employment
- The date you started or plan to start
- A description of your activity
- Your expected turnover and profit for the current year
- Whether you expect to be a Kleinunternehmer (see below)
You’ll receive your Steuernummer within a few weeks. If you need a VAT ID for EU cross-border invoicing, you can request the UID-Nummer (format ATU + 8 digits) at the same time.
Step 3 — Decide: Kleinunternehmer or standard VAT
If your net annual turnover is under €35,000, you can register as a Kleinunternehmer under §6 Abs. 1 Z 27 UStG. You don’t charge VAT and don’t file VAT returns, but every invoice needs an exemption note, typically: “Gemäß § 6 Abs. 1 Z 27 UStG wird keine Umsatzsteuer verrechnet.”
If you expect to exceed the threshold, or want to reclaim VAT on business expenses, opt into standard taxation instead — this is stated on the Verf 24 form. For the full breakdown of Austrian VAT brackets, see our VAT rates guide.
Step 4 — Register with the SVS
The Sozialversicherungsanstalt der Selbständigen (SVS) handles health, pension, and accident insurance for the self-employed — this is separate from the Finanzamt and you must register yourself, usually within one month of starting.
A few things catch first-timers off guard:
- Provisional contributions — in your first years, the SVS charges based on a statutory minimum basis, not your actual income, since your first tax assessment isn’t available yet. This gets reconciled later — expect a retroactive bill or credit once your actual profit is assessed by the Finanzamt.
- The “Kleinunternehmer” insurance exemption — if your income stays under a low annual threshold (the Versicherungsgrenze, roughly €6,221 in 2026, higher for those with additional employment income) and it’s your first two years of activity, you can apply for exemption from certain SVS contributions. This is separate from the tax Kleinunternehmerregelung and has its own application.
- New Self-Employed specifically — Neue Selbständige only become liable for SVS contributions once their annual profit exceeds the Versicherungsgrenze; below it, no registration obligation exists for that year, though you should still notify the SVS.
What Gewerbetreibende need beyond this
If you do need a Gewerbeschein, you’ll also become an automatic member of the WKO (Wirtschaftskammer Österreich), with an annual membership fee (Kammerumlage) based on your turnover. Freie Berufe and Neue Selbständige are not WKO members.
Timeline overview
| Step | Typical duration |
|---|---|
| WKO Gründerservice consultation (optional) | Same day, free |
| Gewerbeschein (if required) | Same day at the Bezirkshauptmannschaft |
| Verf 24 via FinanzOnline | Same day to submit |
| Steuernummer issued | A few weeks |
| SVS registration | Within 1 month of starting |
You’re required to notify both the Finanzamt and the SVS within one month of starting — you don’t need to wait for either registration to be processed before invoicing your first client.
In Billino
Once you have your Steuernummer or UID-Nummer, add it to your sender profile — it appears on every invoice automatically. If you’re a Kleinunternehmer, add your §6 exemption text to your invoice template once, and Billino includes it on every invoice from then on.
