General subject related
Austria has established a structured approach to electronic invoicing (e-invoicing), particularly in transactions involving public administrations. Since 2014, following the enactment of the IKT Konsolidierungsgesetz (§5), Business-to-Government (B2G) e-invoicing has been mandatory at the federal level.
What are the B2G e-Invoicing requirements?
Businesses supplying goods or services to Austrian federal public administrations are required to submit electronic invoices. These e-invoices can be transmitted via:
- Peppol Network: Utilizing the Peppol BIS 3.0 format, aligning with the European Norm (EN) 16931 standards,
- E-Rechnung.gv.at Platform: This central platform accepts both Peppol BIS 3.0 and the local ebInterface format (versions 4.3 and above). While federal agencies mandate e-invoicing, many local public administrations also accept electronic invoices through the Peppol network, though it's not compulsory for them,
All submitted invoices must be archived for seven years to comply with Austrian regulations.
In the Business-to-Business (B2B) sector, e-invoicing remains voluntary in Austria. Companies may choose to exchange invoices through various methods, including:
- Electronic Data Interchange (EDI): Facilitating structured data exchange between businesses,
- PDF Invoices: Accompanied by an electronic signature or a comprehensive audit trail to ensure authenticity and integrity.
Despite the absence of a B2B e-invoicing mandate, Austrian businesses are encouraged to adopt electronic invoicing to enhance efficiency and accuracy in their financial transactions.
Technical Infrastructure and Standards
Austria's e-invoicing framework supports interoperability and compliance through established standards:
- Peppol Network & Certification: Comprehensive guidelines are available on the e-rechnung.gv.at central platform, providing detailed information on e-invoicing processes,
- Invoice Formats: The Peppol BIS 3.0 and ebInterface formats are designed to be compliant with EN 16931, ensuring consistency with European standards.
By adhering to these standards, Austria facilitates seamless electronic invoicing across both public and private sectors, promoting digital transformation and operational efficiency within its economy.
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