7 years retention per § 132 BAO ; 22 years for real estate invoices per § 18 Abs 10 UStG ; storage within EU/EEA permitted, outside requires tax authority approval.
On-demand
SAF-T / audit files can be requested by tax authorities.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.