Austria (AT)

Jurisdiction Overview

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

Notes

 
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).

Sources

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