Become self-employed
4 tasks in suggested order
1. Check whether the activity requires a trade licence
Not every self-employed activity falls under the Trade Regulation Act. First check whether your activity is a trade or is subject to different professional rules.
Before starting the self-employed activity.
Information via oesterreich.gv.at/USP; depending on the activity, the trade authority or the body responsible for the relevant liberal profession.
Describe the planned activity as precisely as possible; for regulated trades, check which certificates of competence are required.
Free trades and regulated trades have different requirements. Do not automatically treat an activity as a trade solely because it is described as “self-employed”.
Official source: USP
2. Register the trade if the Trade Regulation Act applies
If your activity requires a trade licence, register the trade with the competent trade authority. If the requirements are met, a free trade can generally be carried on from the time of registration; for regulated trades, a final administrative decision may be required.
Before starting a trade activity, or in such a way that the activity begins only once the statutory requirements have been met.
Competent trade authority: district administrative authority (Bezirkshauptmannschaft) or municipal authority (Magistrat); registration can also be completed electronically where the official requirements are met.
Identity details and, where applicable, company/representation details, plus the required certificates of competence for regulated trades; the exact documents depend on the legal form and the trade.
Trade registration does not replace any other professional authorisations that may be required. For regulated trades, do not start the activity before the required authorisation is in place.
Official source: USP
3. Clarify social insurance for the self-employed activity
A trade or certain other self-employed activities can trigger compulsory insurance and reporting obligations with the Social Insurance Institution for the Self-Employed (SVS).
At the start of the self-employed activity or when the relevant compulsory insurance begins.
Social Insurance Institution for the Self-Employed (SVS); the SVS also offers digital services for this.
Personal details and information about the self-employed activity; depending on the case, have the trade licence or other evidence ready.
The applicable insurance obligation depends on the specific type of self-employed activity. Check trade law and social insurance separately.
Official source: SVS
4. Complete tax registration and other obligations separately
In addition to any trade registration, tax obligations and – depending on the activity – other notifications or professional rules must be checked separately.
When establishing or starting the activity, within the applicable deadlines.
Austrian Tax Office (Finanzamt Österreich)/FinanzOnline for tax matters; another body only if the specific activity is subject to additional professional regulation.
Details of the activity, legal form, expected turnover/income and, where applicable, any further documents required by the competent body.
Trade registration, social insurance and tax registration are separate procedures. Completing one step does not replace the others.
Official source: USP
