- Legislative Framework and Requirements: E-invoicing in Austria is regulated by the ICT Consolidation Act and the Federal Public Procurement Act, mandating that all invoices submitted to central, regional, and local authorities be structured electronic invoices. The implementation of the European standard for e-invoicing is fully in effect, with the e-invoicing system primarily utilizing the ebInterface and Peppol standards.
- Submission and Processing Mechanism: Economic operators must submit e-invoices through the Business Service Portal (USP) or via certified e-invoicing service providers. The federal government no longer accepts paper or PDF invoices, with all submissions needing to adhere to the specified XML formats. Archiving of e-invoices is required for seven years, and no electronic signature is needed for e-invoices.
- Current Status and Future Directions: While e-invoicing is mandatory for public sector transactions, it remains optional for B2B interactions. Austria is focused on transitioning from a PDF/document-based system to a more streamlined e-invoicing process, with ongoing efforts to enhance compliance and integration with European standards. Monitoring of compliance is implemented at the central level only.
Source ec.europa.eu
- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
Latest Posts in "Austria"
- Austrian Court Rules on VAT and Corporate Tax for Housing as Hidden Profit Distribution
- Austrian Court Clarifies Input VAT Deduction Rules for Apartment Rentals in Business Use Case
- Austrian Court Denies Tax Deductions for Unrented Property Due to Insufficient Rental Intent
- Streamlined EU Administrative Processes: Your Digital Gateway for Cross-Border Services
- ECJ State Aid C-360/25 (X) – Questions – Legal Validity of the Bank-to-Bank VAT Exemption
