Electronic Invoicing in Austria
Is e-invoicing mandatory in Austria ?
B2G e-invoicing is mandatory for central government entities. B2B e-invoicing is not mandatory but is allowed on a voluntary basis.
Who is affected?
All suppliers to the federal government must send electronic invoices. In B2B scenarios, e-invoicing can be used if both parties agree.
Compliance requirements
For B2G transactions to the central government, suppliers must send e-invoices, using for example Peppol or USP/eRechnung.gv.at.
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Key Deadlines
- No upcoming deadlines
Standards & Platforms
Platform
In central government B2G scenarios, invoices to the Austrian government can be submitted through the Federal Service Portal, Unternehmens service portal (USP) with portal eRechnung.gv.at.
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 for B2G. 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 to central government entities, a legal invoice is an invoice sent through the USP/eRechnung.gv.at platform using ebInterface, Erechnung portal, 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 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 send e-invoices to central government entities.
- 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 must issue B2G e-invoices to central government entities via the USP/eRechnung.gv.at platform, using the ebInterface or Peppol BIS format. In B2B, e-invoicing is voluntary and based on agreement between the business partners.
Buyer requirement: In B2B, e-invoicing is voluntary and based on agreement between the business partners.
Archiving requirement: Invoices must be archived for seven years.
