In addition to the cash register and receipt issuing obligation, entrepreneurs who use cash registers in Austria must also comply with another obligation: control transactions. Control transactions are special transactions that have a value of zero and are used for auditing purposes. They are recorded in the fiscal journal (DEP), which is a tamper-proof electronic journal that stores all cash register transactions. Read more

This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more

If you are a business owner who sells goods or services in Austria, you may need to register for value-added tax (VAT) and comply with the Austrian tax regulations. VAT is a consumption tax that is applied to most goods and services in the European Union (EU), including Austria. The standard VAT rate in Austria is 20%, but there are reduced rates of 10% and 13% for certain goods and services, such... Read more

S4FiscalService for Austria is an installation package for S4FS fiscal middleware in Austria. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more

We provide a new version of the S4F service with an upgraded version of OpenSSL for security purposes (upgrade from 1.0.1c since 1.*.* versions are going out of support). For more information, check out https://www.openssl.org/policies/releasestrat.html. Please check out the recently published new version of SF4 for your country! Read more

S4FiscalService for Austria is an installation package for S4FS fiscal middleware in Austria. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, Release Notes, the S4F Service Installation Manual, and sensitive data encryption. They are all packed in a zip file that is ready for download. Read more

The European Union (EU) may postpone the implementation of its ambitious VAT reforms for the digital economy by one year, according to a proposal from a key parliamentary committee. The VAT in the Digital Age (ViDA) proposal, which was unveiled by the European Commission in July 2020, aims to modernize and simplify the VAT rules for online businesses and platforms and to introduce mandatory digit... Read more

Sending business-to-government (B2G) e-Invoices in Austria have become a streamlined process, offering economic operators an efficient and paperless way to submit invoices to the federal government. Here's a comprehensive guide on how to navigate the e-Invoicing system in Austria. Receiving and Processing Approach: The Austrian federal government has established various methods to receive and proc... Read more

In June, the European Union should receive its first legal proposal on the digital euro. The launch of the digital euro could be a reality in three or four years if the Bank's Board of Directors decides in October to start the preparatory phase and testing of the digital euro. This phase can last two or three years. The digital euro is needed not only to preserve financial stability but also to s... Read more

S4FiscalService for Austria is an installation package for S4FS fiscal middleware in Austria. An integrative part of the installation package is, among others, the General Interface Description, the Service Interface Description, the Release Notes, the S4F Service Installation Manual, and Service Data Encryption. They are all packed into a zip file that is ready for download. Read more

The European Commission has proposed a reform of the customs rules in the Union, which, among other things, provides for the introduction of customs duties for products whose value is lower than 150 euros. The proposed reform abolishes the current threshold on the basis of which goods with a value of less than 150 euros are exempted from customs duty, which was widely exploited by fraudsters. The... Read more

The biggest impact on retailers and wholesalers is regarding VAT registration, VAT compliance, and cross-border transactions, whereas online marketplaces are impacted the most. Read more

Since VAT is a key component of the fiscalization process, we can state with a certain level of certainty that VAT in the Digital Age (ViDA) will impact fiscalization, especially in regard to online retailers and cross-border sales. Read more

In its core, ViDA covers three distinct but interrelated areas of VAT policy: - Digital reporting requirements (DRRs); - The VAT Treatment of the Platform Economy; and - The Single Place of VAT Registration and Import One-Stop Shop (IOSS) For each of these pillars, a time frame for implementation is set as follows: Digital Reporting Requirements (DRRs) As of January 2028: The propos... Read more

An invoice must go through a variety of processes and phases before it can be archived. There are eight steps that are generally applicable, despite the fact that the processes and the degree of automation may vary dramatically between companies, industries, and geographical areas. Those are: the seller prepares the invoice, the seller issues the invoice, the seller sends the invoice, the bu... Read more

The purpose of this document is to describe how electronic invoices, or e-invoices, are handled in Austria. This document explains e-invoices, what they are, and how they are used, with special attention to being paid for their legal treatment in Austria. Read more