Which revenues are subject to contribution requirements?
In general, all revenues earned in Austria from the provision of communication services and the operation of communications networks are subject to financing contribution requirements.
The regulatory authority has written a guide (see download) in order to help companies identify revenues subject to financing contribution requirements; however, as its name suggests, this document only provides a set of guidelines and can not be regarded as exhaustive or conclusive.
How high is the threshold for financing contribution requirements?
Below a certain level, the administrative costs involved in collection are higher than the financing contributions actually collected. As a result, the regulatory authority introduced a revenue threshold. The revenue threshold was set at EUR 300,-- finance contribution per year. In cases where a company subject to the financing contribution requirement generates revenues below the threshold level, that company's revenues are not included in the calculation of overall industry revenues, and no financing contribution is required.
How are financing contributions calculated?
The basis for financing contributions collected by RTR is the budget for the current business year. RTR's projected revenues are subtracted from its projected expenses, and federal funding amounts are deducted from the balance. The remaining amount, which is subject to a maximum limit under Austrian law, is covered by financing contributions.
In the past, financing contributions have been in the range of thousandths of each company's revenues.
Are gross or net revenues used to calculate financing contributions?
All surveys and calculations are based on net revenues (i.e., net of VAT).
What should a company do if it plans to stop carrying out activities subject to financing contribution requirements?
This must be reported to the regulatory authority in writing.
What procedure is used to determine the financing contributions prescribed?
Data on projected revenues
Mid-December: Survey of projected revenue data
The regulatory authority sends a letter to all providers/operators instructing them to submit their projected revenues for the coming year. Each provider/operator is required to submit its revenue projections by mid-January at the latest.
End of February: Projected industry revenues
Once the revenue projections have been received, the estimated expenses and projected revenues for the industry are published on the RTR web site. RTR uses estimates for the revenues of any providers/operators which fail to submit such projections.
Mid-March: First contribution payment (or one-off payment)
The assessed financing contribution amounts are to be paid in four installments. In order to simplify administration, financing contributions below EUR 1,000.00 per year are charged as a one-off payment in the first quarter. The resulting interest income is credited to the company concerned.
The first contribution payment (or the one-off payment) is due by the end of March.
Mid-June to mid-December: Second, third and fourth contribution payments
These payments are due by the end of each quarter
Data on actual revenues
Early May: Survey of actual revenue data
All providers/operators are requested to report their actual revenues from the previous year. This data must be submitted by the end of May.
Mid-September: Preliminary statement
The actual revenues from the previous business year are calculated and published on the basis of the actual revenues reported. Providers/operators are invited to review their revenue reports and to comment on the figures published.
End of September: Actual industry revenues
At this stage, any corrections to revenue reports are taken into account, and this results in the actual industry revenues. The actual industry revenues for the previous business year are published on the RTR web site, as are the actual expenses incurred by RTR.
Mid-October: Final statement of financing contributions
This statement compares the actual financing contributions of each company to the financing contributions paid on the basis of projected revenues. Where the actual financing contributions are higher than the projected amount, the company is requested to pay the difference, otherwise the excess payment is credited to the company.
Should you have any further inquiries, please contact us by e-mail to firstname.lastname@example.org.
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