In Austria, electronic invoicing is mandatory for suppliers invoicing federal public authorities, requiring the use of structured formats (e.g., EN 16931, ebInterface, or Peppol) via platforms like e-Rechnung.gv.at or the Peppol network. However, for B2B transactions e-invoicing remains voluntary, although widely used for efficiency and automation.
Overview of E-Invoicing in Austria
Public
Austria
Author: Austria
Category:
Fiscal subject related
Views:
909
Content accuracy validation date:
24.03.2026
Content accuracy validation time:
09:01h
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.
Other news from Austria
Austria Plans Tax Office Restructure from January 2027
Public
Austria
Author: Ivana Picajkić
Austria
Author: Ivana Picajkić
Austria will reorganise its Tax Office by January 1, 2027, establishing 22 general offices and one nationwide office to improve management and flexibility for efficient tax administration. Austria plans to reorganise its Tax Office from January 1, 2027. The Austrian Federal Ministry of Finance announced that the structure of the Austrian Tax Office will be changed to better meet current operation... Read more
Austria Moves Forward with the VAT Cut on Essential Food from July 2026
Public
Austria
Author: Ivana Picajkić
Austria
Author: Ivana Picajkić
Austria plans to reduce VAT on selected basic food products from 10% to 4.9% from July 1, 2026, aiming to lower grocery prices and support consumers amid inflation. Austria is moving forward with a VAT reduction on selected basic food products to help households cope with high grocery prices. From July 1, 2026, the VAT rate on certain essential foods is expected to fall from 10% to 4.9%. The Aust... Read more
Austria Proposes New Parcel Tax for Large Online Retailers
Public
Austria
Author: Ivana Picajkić
Austria
Author: Ivana Picajkić
Austria is consulting on a draft Parcel Tax Act that would impose a €2 tax on domestic online shopping deliveries by large retailers and platforms from late 2026, with quarterly reporting through FinanzOnline, and the measure is intended to help fund planned food VAT reductions and support local, sustainable shopping. Austria is consulting on a draft law that would introduce a new parcel tax on do... Read more
Reminder: Austria to Reduce VAT on Essential Food from July 2026
Public
Austria
Author: Ivana Picajkić
Austria
Author: Ivana Picajkić
Austria plans to reduce VAT on selected essential food products from 10% to 4.9% from July 1, 2026, aiming to lower grocery costs, ease household pressure, and support anti-inflation measures while the exact product list is still pending. Austria is preparing to reduce VAT on selected essential food products from 10% to 4.9% starting July 1, 2026. The measure is part of the government’s broa... Read more
New Austrian Decree Updates Cash Register and Receipt Requirements
Public
Austria
Author: Ivana Picajkić
Austria
Author: Ivana Picajkić
The Federal Ministry of Finance has republished its decree on cash registers and receipt obligations, replacing the 2019 version and updating compliance rules for businesses and certain public or non-profit entities. The revised framework raises thresholds for simplified cash-based recording to €45,000 turnover while confirming that entities exceeding set limits must transition to electronic cash... Read more
Austria Introduces a New 4.9% Reduced VAT Rate for Essential Food
Public
Austria
Author: Ivana Picajkić
Austria
Author: Ivana Picajkić
Austria has introduced a new 4.9% reduced VAT rate for specific essential food products under § 10(1a) UStG 1994, effective July 1, 2026, to lower consumer costs. The rate applies only to goods precisely matching defined CN codes, requiring businesses to ensure accurate product classification to avoid incorrect VAT treatment and compliance risks. Austria has adopted an amendment to the Austrian VA... Read more