Going self-employed in accounting in Austria: exam, appointment and the limits of your authorisation

Three professions, three authorisations

Before you book courses or look for a business name, it is worth asking which of the three accounting professions fits your plans. They differ not only in the exam but above all in which services you will be allowed to sell later on. If you only want to do payroll, for example, you do not need the Bilanzbuchhalter exam. If, on the other hand, you want to prepare annual accounts for small GmbHs, there is no way around it.

Certified accountants have the broadest scope. Under § 2 para. 1 BiBuG they may, among other things, handle payroll including representation in payroll-related taxes, accompany and represent clients in joint audits of payroll taxes (but not in appeal proceedings), and inspect files and file refund claims via FinanzOnline. Added to this are advisory services connected with that scope, advice on social insurance contributions, cash register notifications and notifications to the register of beneficial owners (§ 2 para. 2 BiBuG). That is why many start as a bookkeeper or payroll accountant and extend their authorisation later.

What none of the three professions may do

The accounting professions sit right next to tax advice. This boundary is where most problems arise in practice, and often not in the work itself but on the website or in a quote. In its FAQ on the scope of authorisation, the Wirtschaftskammer makes clear what is not allowed:

• Preparing or filing annual tax returns such as income tax, VAT or corporation tax returns. Only the employee tax assessment is allowed, and even that only as a messenger without representation.
• Reviewing tax assessments and lodging appeals against them.
• Representation before the Finanzamt Österreich, the Bundesfinanzgericht (Federal Fiscal Court) and the Verwaltungsgerichtshof (Supreme Administrative Court), apart from advance VAT returns, recapitulative statements, payroll taxes, file inspection and refund claims.
• Balance sheets beyond the size thresholds of a small corporation (§ 221 para. 1 UGB).
• Legal advice on employment and social insurance law: according to the WKO, this is reserved for lawyers, even though you may advise on social insurance contribution questions.

The requirements for appointment

§ 7 BiBuG lists the general requirements. Most of them are formalities that you prove with documents. But plan your period of practice early, because it cannot be shortened: part-time work is only credited proportionately.

If your professional exam was more than seven years ago, § 7 para. 3 BiBuG also requires proof that you have mainly worked in the field in the meantime. Otherwise the exam requirement is not met. So if you passed the exam years ago and then worked in another area, check with the authority before you apply which parts of the exam you need to take again.

The professional exam: where, how long, what it costs

You take the professional exam at a Meisterprüfungsstelle of the Wirtschaftskammer of your choice. Your registration must arrive at least six weeks before the exam date. The exam fee is €149, €198 or €297, depending on scope. The exam has a written and an oral part, and its scope grows with the authorisation: for certified accountants, a main paper and a separate payroll paper are included.

In practice, preparation usually runs alongside work through courses at educational institutions. If you have already passed an exam with comparable content, for example as part of a relevant degree or course, you can apply for exemption from written parts of the exam under § 13 BiBuG. The authority decides by formal decision (Bescheid). Before registering, ask which of your qualifications are recognised; that can save several months of study.

From the exam to public appointment

Without the NeuFöG exemption, the Gebührengesetz (Fees Act) charges an application fee of €70, €6 per enclosure not already stamped and €124 for the certificate of appointment. The Unternehmensserviceportal does not state a statutory processing time for domestic applications.

Ongoing duties after appointment

As an accounting professional you are a member of the Wirtschaftskammer; the competent body is the Fachgruppe Unternehmensberatung, Buchhaltung und Informationstechnologie (UBIT, trade group for management consultancy, accounting and IT) in your federal state. Each trade group sets its own basic levy (Grundumlage). You are insured with the SVS under the GSVG. If you want to pause for a while, you can register your authorisation as dormant; compulsory insurance does not apply while it is dormant.

Sole trader, e.U. or company

Most accounting practices start as sole traders: one-person businesses make up a large share of UBIT members. Entry in the commercial register as an e.U. (registered sole trader) is voluntary as long as you do not exceed the UGB thresholds, but it can make sense if you want a business name of your own. Additions such as „Bilanzbuchhaltungsbüro“ (accounting office) are permitted if they are accurate.

A GmbH, OG or KG must be recognised by the authority and needs a managing director under trade law (gewerberechtliche:r Geschäftsführer:in) who holds the professional exam for the company's entire scope of authorisation (§ 28 BiBuG). If that person leaves, you have six months to find a replacement. Joint companies with tax advisers are also possible, which is interesting for firms that want to offer bookkeeping and annual returns from a single source.

Winning your first clients

New accounting practices rarely get their first engagements through advertising; they come through referrals and partnerships. Three routes have proved themselves:

1. Choose a sector. Hospitality, construction and related trades, associations or online retailers with OSS returns each have their own questions. If you know them, you get recommended.
2. Work with tax advisory firms. You provide ongoing bookkeeping, payroll and the trial balance, and the firm takes care of annual returns and representation. That keeps you within your scope and wins you partners who send you clients.
3. Be visible where people search. Your entry in the register of the Bilanzbuchhaltungsbehörde and in the WKO Firmen A-Z directory is created automatically. A well-maintained Google Business Profile and a website of your own complete the picture.

For quotes and contracts, the Wirtschaftskammer provides model terms and conditions for all three professions. Note that blanket exclusions of liability are not permitted under § 36 para. 6 BiBuG. Also budget early for the licence for your accounting software, because alongside insurance it is usually the largest block of fixed costs in the first year.

Your website at launch

Anyone searching for a bookkeeper or payroll accountant usually adds the location, for example „Buchhaltung Linz“, „Lohnverrechnung Wien“ or „English-speaking accountant Vienna“. A website of your own with clear services, your sector focus and a simple way to get in touch is therefore more than a business card. How to get found locally is described in the post on local SEO.

Two things are special for the accounting professions: the imprint needs more details than for other businesses, such as the Bilanzbuchhaltungsbehörde as supervisory authority (see Imprint for accounting professionals in Austria); the imprint generator fills them in correctly for all three professions. And your description of services must match your authorisation exactly, as explained in the post on advertising for accounting professionals. A finished firm website from Meine-Kanzlei-Website costs €1,800 net one-off, plus hosting at around €30 a month. What websites cost on the market is shown in the post Website costs.