Fiscal subject related
Austria was one of the first countries in Europe to introduce electronic invoicing in the public sector. Today, electronic invoicing is mandatory when companies send invoices to federal government authorities, but it is not mandatory for business-to-business (B2B) transactions.
For companies doing business in Austria, especially those supplying the public sector, it is important to understand how the system works and which formats and platforms must be used.
Companies that supply goods or services to Austrian federal public authorities must send their invoices in electronic format.
This rule applies to:
- Austrian companies,
- Foreign suppliers providing services to the Austrian federal government.
If a foreign supplier is not established in Austria, they must still issue an e-invoice if it is technically possible.
The obligation comes from:
- the Austrian ICT Consolidation Act, and
- public procurement rules implementing the EU Directive on electronic invoicing in public procurement.
Since April 2020, suppliers must send electronic invoices instead of paper invoices when invoicing:
- Federal ministries,
- Other federal government institutions.
However:
- Regional and municipal authorities are not legally required to receive e-invoices,
- but many of them voluntarily use the same system.
Austria provides an official government portal for submitting e-invoices: e-Rechnung.gv.at
This is the central platform used by the Austrian federal government.
Invoices can be submitted through several methods:
-
Manual entry through a web form,
-
File upload,
-
Automated submission using web services.
To access the platform, companies usually authenticate through the Unternehmensserviceportal (USP), which is Austria’s business service portal.
Electronic invoices can also be sent through the Peppol network, which is a European infrastructure used for exchanging e-documents.
Peppol allows businesses to send invoices securely between companies and public authorities across different countries.
All Austrian federal public administrations can receive invoices through Peppol, which makes it especially useful for international suppliers.
Electronic invoices sent to Austrian public authorities must follow the European standard EN 16931.
The most common formats are:
1. ebInterface
-
Austria’s national XML e-invoice format.
2. Peppol BIS Billing 3.0
-
The Peppol standard used widely across Europe.
These structured formats allow government systems to automatically process invoices.
For business-to-business (B2B) transactions, Austria currently does not require electronic invoicing. Companies can still exchange electronic invoices if both parties agree.
Common methods include:
-
EDI (Electronic Data Interchange),
-
Peppol structured invoices,
-
PDF invoices with proper accounting controls.
Even though it is not mandatory, many companies use e-invoicing to automate processes, reduce costs, and improve efficiency.
To send invoices through Peppol, businesses usually connect to the network through a Peppol Access Point provider.
Using a certified provider allows companies to:
- connect to the Peppol network easily,
- send invoices in the required structured formats,
- exchange invoices with public authorities and other companies across Europe.
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