Austrian VAT invoice requirements

Austrian VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.


Date of issuance and storage of Austrian invoices

Austrian VAT invoices must be issued at the latest six months after the taxable supply. For intra-Community supplies where the reverse charge rule applies an invoice should be issued within fifteen days of the month following the taxable supply.

Invoices must be stored for seven years. Austria, like all EU member states, now permits the use of electronic invoices under certain conditions.


Austrian invoice requirements

Invoices must contain at least the following basic information:

  • Date of issuance
  • A unique, sequential number
  • VAT number of the supplier
  • VAT number of the customer (if supply exceeds EUR10,000)
  • Full name and address of the supplier and customer
  • Full description of the goods or services provided
  • Details of quantities of goods, if applicable
  • A date of the supply if different from the invoice date
  • The net, taxable value of the supply
  • The VAT rate applied, and the amount of VAT (the amount of VAT must be stated in EUR)
  • Details to support zero VAT – export, reverse charge or intra-community supply
  • Details of any margin schemes applied e.g. works of art, collector’s items and antiques.
  • The total, gross value of the invoice

A simplified invoice may be issued for amounts below EUR400.


Latest Austrian news

Austria cuts e-book VAT to 10% 2020

February 1, 2019

Austria has announced that it will harmonise its VAT rates on electronic books with those of their paper equivalent. This means reclassifying them from the standard VAT rate of 20% to the reduced rate of 10% from 1 January 2020.

Austria marketplace VAT liabilities

January 29, 2019

Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2020.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.