Electronic invoicing in Austria
In Austria, the issuance and receipt of electronic invoices are regulated by the Value Added Tax Act (Umsatzsteuergesetz – UStG) and the rules governing electronic invoicing within the public sector.
According to the provisions of Section 5 of the Austrian ICT Consolidation Act (IKTKonG, including its commentary and the e-invoice decree), all contracting partners of the federal government must submit only structured electronic invoices (e-Invoices) for the supply of goods and services to government departments.
On 1 January 2014, B2G electronic invoicing became mandatory for all federal government departments. Later, in April 2020, this obligation was extended to federal, regional, and municipal authorities.
Compliance is aligned with the European Union’s Directive 2014/55/EU, which establishes common standards for electronic invoicing in public procurement. This ensures interoperability between different invoicing systems across Europe. The goal is to reduce paper usage and streamline operations, ultimately increasing cost savings.
It is estimated that more than half of the companies in the country, around 90,000, conduct business with the public administration. This shift has led to a 70% reduction in costs compared to traditional paper-based processes, along with savings of approximately 7 million euros per year for the government.
Electronic invoicing in the B2B sector is voluntary. However, Austria actively encourages its adoption within the private sector.
How Electronic Invoicing Works in Austria
To comply with electronic invoicing requirements in Austria, e-Invoices must be transmitted either through the Federal Services Portal Unternehmensserviceportal (USP) or via the Peppol eDelivery network to the eRechnung platform.
Electronic invoices may be submitted in either of the following formats:
- ebInterface, an XML standard developed by AUSTRIAPRO and the University of Vienna.
- Peppol, created by the OpenPeppol association.
Depending on the characteristics of each company, the regulation allows invoices to be issued in several different ways:
- Webservice. This is the most suitable option for companies that frequently work with the public administration. It involves using an external provider, such as EDICOM, to generate electronic invoices in the required format and automatically send them to the public authorities.
- Via Peppol. Companies choosing this standard do not need to register with the USP portal. They only need access to a Peppol Access Point, a qualified external provider capable of operating within the Peppol network, such as EDICOM. Here as well, the process is fully automated, making it particularly recommended for companies managing a medium-to-high volume of electronic invoices.
SAF-T Reporting in Austria
SAF-T reports in Austria must be provided upon request by the Federal Ministry of Finance (BMF), usually as part of preparations for a tax audit. Companies are required to maintain financial records that are compatible with the SAF-T standard. When requested by the tax authorities, businesses must be able to generate and submit SAF-T Austria files, ensuring efficient audits and greater financial transparency.
Austria introduced this requirement in January 2009 to ensure that companies maintain structured and easily accessible financial records for auditing and compliance purposes.
Tax and accounting information must be submitted in the SAF-T format, within an XML file. This is an adaptation of the OECD standard designed to meet the specific requirements of the Austrian tax system.
Company master data
- Chart of accounts
- Customer and supplier master data
- Product master data
Other accounting data
- General ledger and journals
- Inventory movement data
- Fixed assets
