- Foreign companies can send e-invoices to Austrian federal agencies via Peppol if they have a business presence in Austria.
- Foreign contractors without an Austrian branch are only required to send e-invoices if they have the necessary technical infrastructure.
- Non-Austrian suppliers are not strictly mandated to use Peppol unless they can access the system.
- Foreign businesses with a permanent establishment in Germany providing services to Austria are treated as domestic and must submit structured e-invoices.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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