Austria (AT)

Jurisdiction Overview

272 *Is there an obligation to keep accounting data? Yes
 Data Date: 2018


According to the Global Forum: "According to the UGB [Entrepreneurial Code], businesses are required to keep books and records in order to retrace their transactions and to enable their financial position to be established. These accounting records must permit the reconstruction of the individual business transactions" (GF 2018: 53; TJN's Note).


GF 2015: 41-44; OECD 2010: 272
GF 2018: 53-56