Electronic invoicing guide
Austria
Digital reporting requirements
B2G: Centralized / Peppol
B2B: Post Audit
Obligatory
B2G:
- Issuing: Mandatory for all suppliers to the federal government.
- Receiving: Partially Implemented (Peppol)
B2B:
- Issuing: Voluntary
- Receiving: Voluntary, buyer’s consent required.
Authority
Austria’s Federal Ministry of Finance is responsible for developing and maintaining the country’ s e-invoicing system. Tax Authority: Eidgenössische Steuerverwaltung – ESTV.
Platform
B2G: USP, e-Rechnung.gv.at, Peppol
B2B: Peppol, Not mandatory but widely supported.
Format
B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
B2B: No mandatory format.
Storage time
Movable property: 7 years
Immovable property: 22 years
Reporting and processes
Standard periodic VAT returns (monthly or quarterly) must be submitted electronically via FinanzOnline, Austria’s official tax portal.
Upcoming legislative changes
While Austria has not yet announced specific mandates for B2B e-invoicing or digital reporting, it is expected to align its e-invoicing and digital reporting frameworks with The EU’s ViDA (VAT in the Digital Age).
Links of Interest and documents
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