Austria
Schätzung nach § 184 BAO — estimation under section 184 of the Federal Fiscal Code
Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Business-specific benchmark
- Requirements for counter-evidence
- Burden of proof and its reversal
- Official benchmark tables
- Data access and format
- Intensity of judicial review
4× exceeded · 3× met · 1× does not exist
Traceability of the calculationexceeded
The estimate must come as close as possible to the actual circumstances and must be reasoned.
Citation§ 184 BAO · VwGH st. Rspr.
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
Both external and internal comparison of businesses, as well as partial estimates, are permitted.
Citation§ 184 Abs. 1 BAO
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Requirements for counter-evidenceexceeded
The taxpayer may rebut the estimate by furnishing their own evidence.
Citation§ 184 BAO i. V. m. § 115 BAO
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 5 axes
Business-specific benchmarkexceeded
Internal comparison within the business takes precedence; external comparison is permitted.
Citation§ 184 BAO · VwGH 2009/15/0223
What we provideThe calculation rests on the recipes and quantities of the audited business, not on an industry average.
Burden of proof and its reversalmet
Substantive correctness is presumed; defects open the power to estimate.
Citation§ 163 BAO · § 184 Abs. 3 BAO
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.
Official benchmark tablesdoes not exist
No official margin tables as in Germany; sector figures are drawn on case by case.
Citation— (no official tables)
What we provideThe actual mark-up of the business is determined from its own documents and recipes. There is no official comparison value here to set it against — the calculation stands on its own.
Data access and formatmet
Obligation to use a registered cash system with a signature unit; the data recording log must be produced.
Citation§ 131b BAO · RKSV (BGBl. II 410/2015)
What we provideOutput in the audit formats required by the respective country; the raw data is preserved unchanged.
Intensity of judicial reviewmet
The Federal Finance Court reviews in full and may make its own estimate.
Citation§ 269 BAO · § 279 BAO
What we provideThe dossier is built so that a court can follow it without having to calculate anything itself.