Dear clients, we may send you below about further measures/funding concerning the corona crisis. Application for Hardship Fund Phase II possible from 20.04.2020 The Hardship Fund is an emergency aid from the...
Application for Hardship Fund Phase II possible as of 20.04.2020
The Hardship Fund is an emergency aid from the federal government for the self-employed. The related applications for funding have been submitted online as of 20.04.2020 and after some difficulties in submission, the application process now works flawlessly. We may send you examples of the calculation of the support of the WKÖ in the attachment.
Settlement of COVID-19 short-time work
In the meantime, the AMS has published documents for the settlement of COVID-19 short-time work on its homepage ("How is the allowance settled?"). According to this, the accounting is done in an accounting file and has to be done monthly. You can find more information here:
Finally, we would like to point out that the statement for the respective month must always be sent by the 28th of the following month at the latest, but the statement for March may exceptionally be sent by May 28, 2020 at the latest.
Information from the BMF on deadline extensions and the execution of assessments
The Ministry of Finance has informed that in cases where there is a valid extension of the deadline, e.g. for the submission of a VAT return, there will be no late payment penalties. From a technical point of view, this has already been ensured for all due dates from March onwards, according to the BMF. An extension of the deadline can be granted by the tax authority upon request in individual cases pursuant to Section 134 (2) BAO.
Furthermore, the employees of the tax offices have been instructed by the BMF to initiate assessments with additional claims at the request of the companies or their tax representatives. We would be happy to submit the suggestion for you at any time.
We are happy to assist with the application process and are always available to answer questions.
We hope you are well and stay healthy!
TJP Austroexpert Steuerberatungsgesellschaft m.b.H.