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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Austria: Verification of payment

Where Austrian tax is charged in an assessment, the taxpayer receives, together with the notice of assessment, a statement of arrears (Lastschriftanzeige) which sets out all the tax of whatever nature (including, for example, turnover tax which does not qualify for credit) that he owes to the State. Future payments, however described by the taxpayer, will be allocated primarily to the arrears and, in order to verify that the tax shown in the notice of assessment has been paid, it is necessary to see the subsequent receipts covering in total the arrears and the tax charged in the assessment. If the tax charged in the assessment is varied, on appeal or otherwise, the taxpayer will normally receive a revised statement of arrears.

Exceptionally a taxpayer may be able to produce a certificate issued by the Austrian tax office saying that tax on a particular assessment has been paid.