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Guide

Freelancing in Austria: how to register as self-employed

Going self-employed in Austria comes down to one early decision: whether your work needs a trade licence (Gewerbe) or falls under the licence-free Neue Selbständige. That choice sets the rest of your registration.

First, which kind of self-employed are you?

Austria splits independent work into two broad tracks, and they register differently:

  • Gewerbe (a regulated or free trade). Most commercial and skilled services — from IT consulting to trades and hospitality — need a business licence. You register the Gewerbe with the district authority (Bezirkshauptmannschaft or Magistrat), and it is recorded in the public GISA register (Gewerbeinformationssystem Austria). Some trades are "regulated" and require a proof of qualification; many are "free" and need none.
  • Neue Selbständige. A defined set of activities — many creative, scientific, teaching and expert roles — need no Gewerbeschein. You do not appear in GISA; instead you simply register the activity with the tax office and take out social-security cover with the SVS.

Getting this right matters, because it decides whether you file a Gewerbe registration at all. If you are unsure which side of the line your work sits on, confirm it with the WKO or a Steuerberater (tax adviser) before you register.

The registration steps

Whichever track applies, the moving parts are the same:

  1. Register the activity. Either file the Gewerbe (recorded in GISA) or, as a Neue Selbständige, notify the tax office directly.
  2. Get a tax number (Steuernummer). The Finanzamt issues this after you submit the business questionnaire (Fragebogen), typically via FinanzOnline.
  3. Register with the SVS. Social-security cover for the self-employed runs through the SVS (Sozialversicherung der Selbständigen) — health, pension and accident insurance. This is separate from income tax.
  4. Apply for a UID if you need one. The UID (Umsatzsteuer-Identifikationsnummer) is your VAT ID. You need it once you are in the VAT system — for charging VAT and for cross-border EU invoicing.

VAT: charge it, or use the small-business scheme?

You do not have to charge VAT from day one. If your annual turnover stays below €55,000, you can use the Kleinunternehmer scheme and issue invoices without VAT. Cross that limit (a 10 % tolerance applies once, to year-end) and you must register for VAT, add it to your invoices and file returns. Our guide covers the trade-offs.

Income tax and the SVS run in parallel

As a freelancer you pay income tax (Einkommensteuer) on your profit through the annual return, and you pay SVS contributions on top. The two are separate systems: SVS contributions are largely deductible before income tax is worked out. To see roughly what income tax alone looks like on a given profit, try the Austria income tax calculator.

Frequently asked questions

Do I need a Gewerbeschein to freelance in Austria?

It depends on the work. Most trades and commercial services require a business licence (Gewerbe) registered in the GISA register. But a defined group of "liberal" and creative activities — the Neue Selbständige — need no Gewerbeschein; you simply register the income with the tax office and the SVS. Which category you fall into decides your registration path, so check it before you start.

Do I have to register for VAT straight away?

Not necessarily. If your annual turnover stays under €55,000 you can use the Kleinunternehmer (small-business) VAT scheme and charge no VAT. Above that limit you must register for VAT, charge it and file returns. You still need a tax number (Steuernummer) either way, and a UID (VAT ID) once you are in the VAT system.

When do SVS contributions start?

Social-security cover with the SVS begins with your self-employed activity, not with your first profit. In the early years contributions are set on a provisional minimum basis and then reconciled once your actual profit is assessed — so plan for a back-payment when the final figures land. Speak to a Steuerberater (tax adviser) about the timing for your case.

General information, not individual tax or legal advice — for your own case, consult a Steuerberater (tax adviser). Sources: WKO, USP (Unternehmensserviceportal), SVS, GISA. Kleinunternehmer limit €55,000 (since 2025).