Are you planning to perform services in Austria as a sole proprietorship registered in Poland? Remember that even a short stay in Austria to perform a service may involve administrative obligations and inspections. Here are the most important aspects you need to know before starting work in Austria as a self-employed person.
Gewerbeanmeldung or cross-border service?
If you run a business in Poland and don't establish a permanent establishment in Austria, you typically qualify as a cross-border service provider. In this case, you don't establish a Gewerbe in Austria, but:
You must ensure that the service does not exceed the limit of "permanent establishment" , which could result in the need to register an Austrian business.
In some industries (e.g. construction, installation, care), even a one-off order may require additional formalities.
Obligation to report to the ZKO (Zentrale Koordinationsstelle)
Every foreign service provider (including self-employed) who performs a service in Austria is obliged to report their presence through the ZKO system no later than the day before starting work .
The application includes:
Details of the company and the person performing the service,
Date and place of order execution,
Industry and type of service,
Information on being subject to the social security system in Poland (e.g. A1).
What does §7 LSD-BG say?
According to §7 of the LSD-BG (Lohn- und Sozialdumping-Bekämpfungsgesetz), the self-employed person must be able to prove that:
actually runs an independent business activity (and does not provide work comparable to that of an employee),
has appropriate documentation (e.g. invoices, contracts, A1),
provides services in accordance with the principles of competition, without violating local minimum rates.
Otherwise, he or she may be considered a "hidden employee" , which may result in sanctions against both the contractor and his or her contractor.
Controls and consequences of failure to report
The Austrian Labor Inspectorate (Finanzpolizei) and the Zollamt have broad inspection powers. In the event of failure to notify the ZKO, failure to produce documents, or suspicion of a violation of the law, they may impose:
administrative fine of up to EUR 5,000 (even more in the case of recidivism),
prohibition of further provision of services ,
notification to insurance or tax institutions .
Summary: What should a self-employed person in Austria remember?
✔ Report the service to the ZKO no later than the day before it starts
✔ Have the A1 document , contract and confirmation of business activity with you
✔ Avoid situations that may suggest an employment relationship rather than a B2B activity
✔ Maintain full transparency towards your contractor and the authorities
💬 Need help with filing a ZKO application or preparing your documents? Contact us – we'll help you operate safely and legally in Austria.
