Key facts, deadlines, and compliance requirements for Austria's e-invoicing landscape.
Austria has mandated e-invoicing for business-to-government (B2G) transactions since 2014, making it one of the earlier adopters in Europe. All suppliers to the Austrian federal government must submit electronic invoices through the e-Rechnung system using the ebInterface format.
B2B e-invoicing remains voluntary, though Peppol adoption is growing. Austria supports multiple ebInterface versions (4.3, 5.0, 6.0, and 6.1) alongside UBL via Peppol, all aligned with the European EN 16931 standard. The Austrian tax authority also requires SAF-T data on demand for audit purposes.
Is B2B e-invoicing mandatory in Austria?
No. Only B2G is mandatory. There is no planned B2B mandate, though future requirements may emerge under the EU ViDA framework.
Austria's B2G mandate took effect in stages, starting with federal agencies in 2014 and extending to broader public sector entities by April 2020. B2B has no mandated timeline, though the EU's ViDA initiative may influence future requirements. The government has been encouraging voluntary Peppol adoption across the private sector.
All suppliers to the Austrian federal government must issue invoices electronically in the ebInterface format. Invoices sent to federal entities that are not in the correct electronic format will be rejected.
For B2B transactions, businesses can choose to adopt e-invoicing voluntarily using either ebInterface or Peppol BIS formats. There is no legal obligation. B2C transactions are entirely outside the e-invoicing framework. SAF-T data must be available on demand for tax audits.
What formats must be used for Austrian government invoices?
ebInterface (versions 4.3, 5.0, 6.0, and 6.1) for domestic submissions, or UBL via Peppol for cross-border and Peppol-connected suppliers.
For B2G, suppliers submit invoices through the Austrian federal government's e-Rechnung platform using ebInterface XML. The platform validates the invoice and routes it to the correct government entity.
B2B exchange follows a decentralised model. Businesses that choose to adopt e-invoicing connect through Peppol Access Points or exchange ebInterface invoices directly with their trading partners. There is no central clearance or pre-authorisation requirement.
How long must invoices be retained in Austria?
7 years per Section 132 BAO. Real estate invoices must be retained for 22 years. Storage within the EU/EEA is permitted; storage outside requires tax authority approval.
Austria enforces B2G compliance through invoice rejection. Suppliers who submit non-electronic invoices to federal entities will have them returned, leading to payment delays. There are no specific fines for B2B non-adoption since it remains voluntary.
What happens if a supplier sends a non-electronic invoice to the Austrian government?
The invoice is rejected. Non-electronic invoices to federal entities will be returned, causing payment delays.
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