In Austria, the Federal Ministry of Finance is the institution responsible for developing the country’s e-invoicing system, as well as determining the data structures to be used in the process. It is important to note that the federal government will only accept correctly structured e-invoices; PDFs are not accepted. 

However, e-invoicing is not 100% mandatory in Austria.

B2B E-Invoicing

Business-to-business e-invoicing is not mandatory in Austria. However, it is possible (and, of course, encouraged) for any business to utilize e-invoicing for their business transactions. These electronic documents can be sent in Austrian national ebInterface format or through the PEPPOL network. 

Even though B2B e-invoicing is not mandatory in Austria, more and more organizations are using this method, especially when they frequently exchange documents with trading partners in another country. As we know, the process of e-invoicing is faster, more secure, and extremely cost-effective compared to traditional paper document exchange.

B2G E-Invoicing 

In contrast, business-to-government e-invoicing is mandatory in Austria. Since January of 2014, e-invoicing has been a requirement for any business that exchanges documents with a government entity. 

All public authorities must be able to receive e-invoices, and all public authority suppliers are required to send their invoices in the specified electronic format (ebInterface, PEPPOL, BIS, and UBL are all options). Public authorities and their suppliers may choose their own e-invoicing solution provider (that’s where a company like TIE Kinetix comes in), given the provider is able to meet Austrian e-invoicing requirements (and of course, we are able to).

Overview

In Austria, companies have the option to use any available e-invoicing service provider, as long as that service provider utilizes a platform that is connected to the Federal Service Portal (USP). E-invoices must be submitted via the online portal. The government in Austria has established the ebInterface to enable businesses to exchange e-invoices with the government.

In summary, an organization can create and send e-invoices by uploading them either manually through the PEPPOL network, the E-RECHNUNG.GV.AT system, or through a selected e-invoicing service provider. 

Whether B2B or B2G, all companies operating in Austria are subject to a 7-year archiving period for all invoices (both paper and electronic). Archiving outside of Austria is permitted under certain conditions. 

You can find more details about e-invoicing in Austria here.
 


 

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