E-invoicing is mandatory for business-to-government (B2G) transactions in Austria, but not for business-to-business (B2B) transactions. Austria began its e-invoicing mandate in 2012 with the ICT Consolidation Act, which required all businesses with federal government contracts to send structured electronic invoices. This law was extended to public authorities of the municipal administration in 2020. While B2B e-invoicing is not mandatory, it is strongly encouraged, especially for businesses with customers in other countries.
Source Storecove
- 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
