Chamber levy (Austria)

The chamber levy in Austria is a tax that companies have to pay to the Chamber of Commerce. This levy finances the activities and services of the Economic Chamber, which represents the interests of companies and offers them various support services.

The amount of the chamber levy is based on the amount of VAT to be paid. The tax rate is graduated according to turnover.

If your company has to pay chamber levies, you can determine the amounts from Scopevisio. The chamber levy is transferred to the tax office on a quarterly basis with the VAT return.

Staggering 2023/2024

User rights: For this function, the user requires authorization for "Advance VAT return UVA Austria" and "Chamber levy (KU 1 for Austria)". These rights can be granted in a rights profile in the Finance area.

Activate chamber levy

In the settings of your own company under Organization > Administration > Companies: Manage company, select 1 > Yes in the Tax office Austria area under Chamber levy.

Define accounts

If an Austrian chart of accounts (RLG-AT) is stored in the company, no further action is necessary.

If a different chart of accounts is used in the company, the necessary settings must be made in the respective G/L accounts.

To do this, under Organization > Master data > Accounting: Manage accounting > Chart of accounts, activate the Calculate chamber allocation (KU 1 for Austria) checkbox for all relevant G/L accounts in the Tax business object. Relevant G/L accounts are all expense/expenditure accounts whose input tax amounts are to be taken into account in the chamber allocation calculation.

The checkbox must only be relevant for G/L accounts in whose posting line the tax key is set in the posting record.

In the

Postings without input tax to G/L accounts with an activated checkbox are of course automatically disregarded in the calculation of the chamber contribution.

Evaluate chamber contribution

In the UVA Austria form, you will find the Chamber levy menu in the Notifications area.

You can use the period selection to calculate the KU per quarter or for the entire year.

By drilling down to a value in the "BMGL Calculated" column, detailed information is available on which postings have been combined to form the assessment basis.

The "KU Calculated" column contains the chamber levy amount to be paid calculated from the assessment basis,

To ensure that the calculated levy amount is not changed due to subsequent postings, save the amount with the Fix button before or directly after submitting the VAT return. This ensures that differences between the currently calculated and paid chamber levy and any subsequent postings are correctly determined and displayed.