Electronic Invoicing in Austria
Is e-invoicing mandatory in Austria ?
B2G e-invoicing is mandatory. B2B e-invoicing is not mandatory but is allowed on a voluntary basis.
Who is affected?
All Austrian suppliers to the federal government must send electronic invoices. Public authorities must receive and process them. In B2B scenarios, e-invoicing can be used if both parties agree.
Compliance requirements
For B2G transactions, suppliers must use the Federal Service Portal (USP) to send e-invoices via the central e-invoicing platform. Invoices must be sent in ebInterface or Peppol BIS format.
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Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
In B2G scenarios, invoices to the Austrian government must be submitted through the Federal Service Portal, Unternehmensserviceportal (USP).
In B2B scenarios, e-invoicing is voluntary and there are no platform requirements.
What formats are required in Austria?
ebInterface is the national XML invoice standard. Peppol BIS format is also accepted as an international standard.
In B2B scenarios, e-invoicing is voluntary and there are no format requirements.
Archiving in Austria
What are the archiving requirements in Austria?
Invoices must be stored for seven years. Digital archiving is allowed, and paper invoices can be destroyed after scanning if strict rules are followed. Storage abroad is permitted if online access is ensured. Stored invoices must maintain readability, integrity, and authenticity.
Legal invoice:
- For suppliers: In B2G, a legal invoice is an invoice sent through the USP platform using ebInterface or Peppol BIS format for B2G transactions, ensuring compliance with the national standard. In B2B, a legal invoice is the invoice sent to the recipient in the format as agreed with the buyer.
- For buyers: In B2G, a legal invoice is an invoice received through the central e-invoicing platform in an accepted structured format (ebInterface or Peppol BIS). In B2B, a legal invoice is the invoice received from the supplier in the format as agreed with the supplier.
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Key Actions
- Ensure compliance: B2G suppliers must use USP and send e-invoices in accepted formats.
- Archive properly: Store invoices digitally for seven years and ensure authenticity, integrity, and readability.
Austrian e-invoicing and archiving requirements at a glance:
| Requirement | Status | Timeline |
| B2G | Mandatory | Since 2014 |
| B2B | Voluntary | - |
Supplier requirement: Austrian public sector suppliers and foreign suppliers with the technical means must issue B2G e-invoices via the USP platform, using the ebInterface or Peppol BIS format. In B2B, e-invoicing is voluntary and based on agreement between the business partners.
Buyer requirement: Austrian public sector buyers must receive e-invoices through the central e-invoicing platform in a structured format (ebInterface or Peppol BIS). In B2B, e-invoicing is voluntary and based on agreement between the business partners.
Archiving requirement: Invoices must be archived for seven years.
