Austria: Clarified Rules for Foreign Companies Issuing E-Invoices to Federal Agencies

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.