While Austria does not have a full e-invoicing mandate in place for B2B and B2G transactions, it has systems and processes to encourage its usage. Strides are still to be made before blanket obligations for electronic invoices are implemented.
Stay up to date on all things Austria e-invoicing with this page.
There is no mandate in place for issuing e-invoices in Austria for business-to-business (B2B) transactions.
Suppliers can voluntarily issue electronic invoices if they agree with the buyer beforehand. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin, for example, by using an electronic signature.
There is a partial mandate in place for business-to-government (B2G) e-invoicing in Austria.
Since 1 January 2014, suppliers to the federal government have been required to issue invoices electronically.
Since 18 April 2020, all suppliers, including foreign suppliers, must submit electronic invoices to central government entities. These e-invoices must comply with the European Standard (EN 16931).
At the sub-central government level, there is no obligation to receive e-invoices. Contracting authorities can choose to adopt the country’s e-invoicing solution, e-Rechnung.gv.at. The use of Peppol is also permitted.
Here are the main milestones in Austria’s e-invoicing journey so far.
Keeping up with the rules and regulations for e-invoicing in a single country can be tough, especially when the government is still on its journey towards mandating the activity. Scaling the time and energy needed to do this everywhere you do business can be a struggle.
Sovos can serve as your sole compliance partner for tax and e-invoicing. Let’s discuss your requirements and how we can lighten your tax compliance burden.
While there are some requirements for issuing e-invoices to particular government entities, there is no blanket mandate for B2G or B2B transactions in Austria.
