Impressum and Offenlegung

Diensteanbieter and Medieninhaber

The Diensteanbieter (service provider) within the meaning of § 3 Z 2 ECG and Medieninhaber (media owner) within the meaning of § 1 Abs 1 Z 8 MedienG of this website is:

Zvitly is the name of the software, not of the legal entity. In every case the contracting party, the Medieninhaber and the data controller is the company named above.

Contact

§ 5 Abs 1 Z 3 ECG requires details that let users reach us “rapidly and directly”, and in any event an electronic mail address. The email address and postal address are therefore given in full in the details card above.

We reply in German, English, Ukrainian and Russian. A plain email is enough; a contact form is not required and, under the ECG, does not replace the email address.

If you need a route other than email — because you have lost internet access, say, or because a conversation would be quicker — just tell us briefly: we will then arrange a call back or reply by post. No enquiry goes unanswered here because this page carries no telephone number.

For access to your personal data, its rectification or erasure (Art. 15 to 22 DSGVO), please use the same address. Which data we process and for what purpose is not set out here but in the Datenschutzerklärung.

More on this: Datenschutzerklärung

Firmenbuch and trade register

As a company entered in the Firmenbuch (companies register), § 14 Abs 1 UGB obliges us to state the firm name, legal form, registered seat, Firmenbuchnummer and Firmenbuchgericht — not only on business letters and order forms but expressly on websites as well. All five appear in the details card above.

Why § 14 UGB and not § 63 GewO 1994: the Gewerbeordnung governs naming in § 63 Abs 1 only for traders who are natural persons and are not entered in the Firmenbuch — they would have to state their name and the location of the trade licence. For registered undertakings, § 63 Abs 3 GewO 1994 expressly refers to §§ 14 and 17 to 37 UGB. The Gewerbeordnung thus sends us on to the Unternehmensgesetzbuch itself; printing both provisions side by side would not be more thorough, it would be wrong.

In addition to the Firmenbuchnummer we give the GISA-Zahl — the identifier of the trade licence in the Gewerbeinformationssystem Austria. The UGB does not require it and the ECG only indirectly, through the duty to point to the applicable trade-law provisions. It is here nonetheless, because it is the only thing by which a valid trade licence can be checked in a public register.

Both registers are publicly searchable: the Firmenbuch through the online services of the judiciary, the trade register at gisa.gv.at.

• Firmenbuchabfrage — justizonline.gv.at
• Gewerbeinformationssystem Austria — gisa.gv.at

UID-Nummer

§ 5 Abs 1 Z 7 ECG requires the VAT identification number (UID) where one has been issued. It appears in the details card above.

“Where one has been issued” is to be read literally: a Kleinunternehmer without intra-Community supplies often has no UID at all, and then its absence is not a defect of the Impressum. Conversely, a UID that exists but is withheld makes the Impressum incomplete.

The validity of an Austrian UID can be checked in the European Commission’s MIAS/VIES system.

MIAS/VIES — ec.europa.eu

Trade law

The wording of the trade licence and the competent Gewerbebehörde (trade supervisory authority) appear in the details card above. What governs is the verbatim wording from the GISA extract, not an abbreviated self-description: the point of § 5 Abs 1 Z 6 ECG is precisely that the scope of the licence can be verified.

§ 5 Abs 1 Z 6 ECG further requires “a reference to the applicable trade or professional rules and to how they can be accessed”. Naming the statute is therefore not enough on its own — a route to its text has to come with it.

The rules applicable to us are the Gewerbeordnung 1994 (GewO 1994) as amended. Its full text is available free of charge in the Rechtsinformationssystem des Bundes (RIS):

Gewerbeordnung 1994 in the RIS

Chamber membership and Berufsbezeichnung

We belong to the Wirtschaftskammer Österreich (WKO — Austrian Federal Economic Chamber). Membership follows from the trade licence by operation of law: it is neither applied for nor resigned from. The competent Fachgruppe or Fachverband appears in the details card above.

Besides the chamber, § 5 Abs 1 Z 6 ECG also requires the Berufsbezeichnung (professional title) and the Member State in which it was conferred. These are two separate items and neither is the same as the wording of the trade licence:

• Berufsbezeichnung: Unternehmensberater
• Conferred in the Member State: Österreich

Information on how the chamber is organised, on the trade groups and on the professional framework is published by the chamber itself:

Wirtschaftskammer Österreich — wko.at

Aufsichtsbehörde (supervisory authority)

§ 5 Abs 1 Z 5 ECG requires the supervisory authority to be named only “in so far as the activity is subject to official supervision”. For an undertaking holding a trade licence that is the Bezirksverwaltungsbehörde at its location, which is also the Gewerbebehörde; it appears in the details card above.

There is no sector supervision beyond that — in particular none by the Finanzmarktaufsicht (FMA). Zvitly is not a payment service provider within the meaning of the ZaDiG 2018: the software executes no payments, holds no client funds and has no access to third-party accounts. Nor is it a credit, insurance or securities intermediary.

The supervisory authority for data protection is the Austrian Datenschutzbehörde. Its address and the route to lodging a complaint are not given here but where they belong:

More on this: Datenschutzerklärung

Professional indemnity insurance

Our advisory and software services are covered by a Vermögensschadenhaftpflichtversicherung — professional indemnity insurance for pure financial loss. That is loss arising neither to a person nor to property but directly in the client’s assets: through a miscalculation, say, or a missed deadline. For accounting software it is in practice the only kind of loss that arises at all.

§ 22 Abs 1 Z 11 Dienstleistungsgesetz (DLG) requires us to inform you of our own accord about any professional indemnity insurance in place — specifically the name and contact details of the insurer and the geographical scope of the cover. Those particulars are:

• Insurer: Hiscox SA
• Insurer’s registered seat and contact details: 35 Avenue Monterey, L-2163 Luxembourg, R.C.S. Luxembourg B 217018
• Geographical scope: Europäische Union (EU)
• Sum insured per claim: 3 000 000 €
• Maximum indemnity per year: 9 000 000 €
• Cover commenced: 27.01.2026

Hiscox SA is a company incorporated under Luxembourg law and seated in Luxembourg; insurance supervision is exercised by the Luxembourg Commissariat aux Assurances. There is a straightforward reason why an Austrian contract sits with a Luxembourg insurer: the Austrian portfolio of Hiscox Insurance Company Limited was transferred to Hiscox SA by way of a Bestandübertragung (portfolio transfer) with effect from 1 January 2019. The Austrian Finanzmarktaufsicht (FMA) published notice of that transfer on 10 January 2019.

The annual maximum follows from the threefold aggregation of the sum insured: the full sum is available for each claim, but not more than three times within an insurance year. The sum insured and the geographical scope describe the cover, not the extent of our liability — what we owe under the contract, and what we answer for, is governed by the AGB.

We deliberately do not publish the policy number: the law does not require it, and an extra identifier in a public document mainly makes misuse easier. If you need evidence of cover in a specific case of loss, we will provide it on request.

More on this: AGB

Unternehmensgegenstand and Blattlinie

§ 25 Abs 2 MedienG requires the Unternehmensgegenstand (objects of the company) of the media owner and the names of the bodies authorised to represent it, and where a supervisory board exists, its members as well:

• Unternehmensgegenstand: Unternehmensberatung, Consulting, Erbringung von Managementdienstleistungen, Vermittlungsdienstleistungen
• Bodies authorised to represent (handelsrechtlich): Liliana Valishevska, Nadiia Lebedynska, Dmytro Kulichenko
• Scope of authority to represent: Jeweils alleinvertretungsberechtigt (Einzelvertretung)
• Gewerberechtliche Geschäftsführung (§ 39 GewO 1994): Liliana Valishevska
• Aufsichtsrat (supervisory board): Nicht eingerichtet

The company has three handelsrechtliche Geschäftsführer, and each of them is authorised to represent it alone. That is not a formality. Under § 18 Abs 2 GmbHG the default rule is joint representation: declarations of intent require the participation of all managing directors unless the articles of association provide otherwise. Sole authority to represent (Einzelvertretung) departs from that statutory default — and for you as a contracting party it means that the signature of any one of these three persons already binds the company.

The gewerberechtliche Geschäftsführung is a separate role and is held by one person only. In law the two are distinct. The handelsrechtliche Geschäftsführung represents the company externally — that is the role § 25 Abs 2 MedienG requires to be disclosed. The gewerberechtlicher Geschäftsführer under § 39 Abs 1 GewO 1994 answers to the holder of the trade licence for the professionally sound conduct of the trade, and to the authority for compliance with trade-law provisions. That this role is held by someone who also sits on the representing body is no accident: for a trade requiring a Befähigungsnachweis, § 39 Abs 2 Z 1 GewO 1994 permits only a member of the representing body to serve in it — or an employee working at least half of normal working hours.

The Unternehmensgegenstand is the wording from the Firmenbuch — the company’s objects under its articles. The Blattlinie is something else: the self-declared editorial direction of this medium. The two regularly diverge, which is why § 25 MedienG asks for both.

Grundlegende Richtung (Blattlinie) under § 25 Abs 4 MedienG

This website is the product and information site of the Zvitly accounting software. It addresses sole traders, Kleinunternehmer and small companies in Austria — with particular attention to founders who have come to Austria from Ukraine, from Russia and from the rest of the non-German-speaking world and who want to understand their tax obligations in a language they command with confidence. It is therefore published throughout in four languages: German, English, Ukrainian and Russian.

In substance the site pursues two aims. First, to present the software: what it does, where its limits are and what it costs. Second, to set out Austrian tax and social insurance law in the part that concerns small businesses — VAT and the Kleinunternehmerregelung, income tax, SVS contributions, receipt and record-keeping duties, deadlines — in the form of guides and calculators.

The editorial side is independent of tax advisory firms, banks and other software vendors. Editorial content is neither paid for nor placed for consideration; paid publications would have to be marked as advertising under § 26 MedienG. The presentation is factual, unaligned with any political party and free of denominational ties. Within that we do hold a stated position: that tax obligations for small businesses must be comprehensible, and that language must not be a reason for failing to meet them.

Ownership and shareholding disclosures

§ 25 Abs 2 MedienG requires disclosure of every person holding a direct or indirect interest in the media owner, together with the ownership, participation, shareholding and voting-rights relationships. Silent partnerships (stille Beteiligungen) and trust arrangements are to be disclosed at every level; where foundations hold an interest, the founder and the beneficiaries as well, and where associations do, the board and the association’s purpose.

• Shareholders and participations: Liliana Valishevska 34 %, Nadiia Lebedynska 33 %, Dmytro Kulichenko 33 %

The statement above covers any silent partnerships and trust arrangements at every level. Under the last sentence of § 25 Abs 2 MedienG the duty to supply information also falls on the interest holders themselves: on request they must give us the particulars needed to meet the disclosure obligation.

Where a person subject to disclosure also owns another media undertaking or media service, § 25 Abs 3 MedienG requires that undertaking’s firm name, objects and seat to be stated as well.

Liability for content

We prepare the content of this website with the greatest possible care and keep it up to date. Tax law, however, changes frequently: amounts, thresholds, rates and deadlines may be superseded between the time of writing and the time of reading. We therefore give no warranty as to the accuracy, completeness or currency of the content.

Guides and calculators describe a typified case. They do not replace an examination of your specific circumstances and create no advisory relationship. What that means for use of the software is set out in the section on the boundary with tax advice below.

For our own content we are responsible under the general law. For information that users enter and store themselves, the liability exemptions of Art. 4 to 6 of Regulation (EU) 2022/2065 (Digital Services Act, DSA) apply. There is no general obligation under Art. 8 DSA to monitor stored information or actively to seek out unlawful content. Where a specific infringement comes to our attention, we remove the content concerned without delay.

Liability for links

This website links in several places to external pages — among them the Rechtsinformationssystem des Bundes, the Economic Chamber, public registers and authorities. We have no influence over their content and do not adopt it as our own.

At the time the links were set, the pages concerned were checked for obvious infringements; no unlawful content was apparent. Permanent monitoring of external pages without a concrete indication is neither reasonable to expect nor required by Art. 8 DSA. Responsibility for the content of a linked page always rests with its own provider.

Should an infringement on a linked page come to our attention, we will remove the link without delay. A short email is enough.

Copyright and image credits

The text, graphics, screenshots, design and source code of this website are protected by copyright (Urheberrechtsgesetz — UrhG). Reproduction, adaptation, distribution and any exploitation outside the limits of copyright require our written consent.

Quotation with attribution is permitted within the right of quotation (§ 42f UrhG) and is expressly welcome. If you wish to quote a guide, naming its title and this website’s address is enough.

Image credits (Bildnachweis)

This website uses no stock photography and no third-party image libraries. Every illustration is a screenshot of our own software; every icon is a purpose-drawn SVG rather than an imported icon library. No third-party credit is therefore required — what is here was made here.

The typefaces used are Inter, Spectral and JetBrains Mono, each under the SIL Open Font License 1.1. They are served from our own servers and not fetched from a font service — if only so that merely opening this page transmits no IP address to a third party. The licence texts accompany the font files.

Consumer dispute resolution (alternative dispute resolution)

§ 19 Alternative-Streitbeilegung-Gesetz (AStG) obliges undertakings to inform consumers of the alternative dispute resolution body (AS-Stelle) competent for them and to give its web address. For disputes arising from contracts concluded over the internet between an undertaking established in Austria and a consumer, that body is the Internet Ombudsstelle:

• AS-Stelle: Internet Ombudsstelle
• Operating body: Österreichisches Institut für angewandte Telekommunikation (ÖIAT)
• Address: Ungargasse 64–66/3/404, 1030 Wien, Österreich
• Email: kontakt@ombudsstelle.at
• Web: ombudsstelle.at
• Cost: free of charge for consumers, no minimum amount in dispute

The Internet Ombudsstelle is a state-recognised dispute resolution body notified to the European Commission. It is competent for contracts for consideration between a consumer resident in Austria or another EEA contracting state and an undertaking established in Austria, where the contract was concluded at a distance over the internet.

Internet Ombudsstelle — Informationen gemäß AStG

We have not undertaken any contractual commitment to take part in a conciliation procedure, and no statutory one applies to our sector. Should a dispute with you prove impossible to settle by agreement, however, we will notify you under § 19 Abs 3 AStG, on paper or another durable medium, of the competent AS-Stelle, and will state at the same time whether we will take part in the procedure.

Your right to bring the matter before the ordinary courts remains unaffected in every case. A conciliation procedure is an additional route, not a substitute for litigation and not a precondition of it.

Not tax advice within the meaning of the WTBG 2017

Zvitly is software. It calculates, categorises, reminds you of deadlines and prepares schedules and forms. It does not advise — and may not.

Advice and assistance in matters of tax law, bookkeeping including payroll, and representation in tax proceedings before the revenue authorities are reserved by § 2 Abs 1 Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017) to those authorised to practise as a Steuerberater. Audits carried out with a formal Bestätigungsvermerk are reserved by § 3 WTBG 2017 to Wirtschaftsprüfer. We carry out none of these reserved activities.

This is not small print but the division of labour the product is built on. Zvitly takes the arithmetic, the sorting and the remembering off your hands — precisely the part a firm bills hours for although no professional judgement is called for. The professional judgement itself stays where it belongs: assessing a doubtful case, choosing between two permissible structures, representing you in proceedings — with you and your tax adviser.

Responsibility for the complete and truthful disclosure of the circumstances relevant to your tax liability, and for filing your returns on time, remains with you as the taxpayer under § 119 Bundesabgabenordnung (BAO). No software can take that duty off you: Zvitly prepares the data, you file it.

Results from calculators, automatic categorisation and receipt extraction are proposals. They are to be checked before use, and the software marks them so that what was computed stays distinguishable from what a person confirmed.

More on this: AGB

Status of this information

The date given above is the status of this page. Where register or contact details change, we update them here as soon as we learn of it. Where the law changes, we review the affected sections and reflect material changes in the stated date.

The register data in this Impressum — firm name, legal form, Firmenbuchnummer, GISA-Zahl, UID and the wording of the trade licence — appear unchanged in their original German in all four language versions. Only the explanatory text is translated. Anyone reconciling these details against a Firmenbuch or GISA extract will therefore find the same character string in every language version.

If any of the information is incomplete, or you need documentary evidence, write to us and we will supply the data without delay.