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.

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Researching Austrian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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