The lockdown sales substitute II can be applied for via Finanz Online like sales substitute I; basically the same criteria apply. The confirmation of the information must be given by a tax advisor or accountant for funding amounts of € 5000 or more.
The guidelines for this have now been drawn up and can be
here
download.
The lockdown revenue replacement obtain Companies that were indirectly affected by the restrictions of the regulation. Unconditional requirements for the application are a seat, a permanent establishment or operational activity in Austria and no ongoing insolvency proceedings.
Where do I apply for the lockdown revenue replacement?
The replacement can be requested from the afternoon of February 16, 2021 via FinanzOnline. The company concerned can apply for the replacement of sales as well as us. The prerequisite is a loss of sales in November or December 2020 of more than 40 percent. The maximum payout amount per company is EUR 800,000.
As soon as you send the application for a sales replacement in FinanzOnline, you will also receive a response in FinanzOnline. If you have overlooked this feedback, you can check the submission of your application via the Admin / Outgoing Mail menu.
Your accountant will be happy to support and advise you! Your contact person: