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Public Austria Author: Ivana Picajkić
Austrian authorities state foreign companies may send e-invoices through Peppol, but only if they have a business presence in Austria.
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Content accuracy validation date: 18.11.2025
Content accuracy validation time: 09:30h

The Austrian authorities have clarified whether foreign companies are required to submit electronic invoices (e-invoices) when dealing with Austrian federal agencies. The guidance confirms that cross-border suppliers can send e-invoices, primarily via the Peppol network, but their obligation to do so depends on their business presence in Austria.

Foreign contractors, defined as businesses that do not operate a business in Austria and do not maintain an Austrian branch involved in the service delivery, are only required to send electronic invoices if the necessary technical infrastructure is available. In practice, this means that non-Austrian suppliers may submit e-invoices through Peppol but are not strictly mandated unless they can use the system.

However, a foreign entrepreneur who runs a business in Germany or maintains a permanent establishment in Germany, involved in providing services to Austria is treated as a domestic entrepreneur for e-invoicing purposes. As a result, these businesses must submit structured e-invoices when billing Austrian federal agencies.

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