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.
Early B2G adoption (federal)
1 January 2014
B2G
Start of federal eInvoicing programs (USP/e-Rechnung.gv.at rollout phases).
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
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.