E-invoicing rules · Austria (AT)
E-invoicing in Austria
Is e-invoicing mandatory in Austria?
Austria has no domestic B2B e-invoicing mandate. E-invoices are mandatory only for suppliers to the federal government, which has been the case since 1 January 2014.
Key dates
-
In force
E-invoices mandatory for suppliers to federal public bodies via the e-Rechnung.gv.at portal.
-
Upcoming
ViDA: e-invoicing mandatory for intra-EU B2B supplies.
At a glance
- B2B status
- No B2B mandate
- Public sector (B2G)
- Mandatory for federal suppliers since 2014 (ebInterface or Peppol BIS via e-Rechnung.gv.at / USP).
- Formats
- ebInterface, Peppol BIS Billing 3.0
- Transmission
- Email or any agreed channel between businesses; e-Rechnung.gv.at or Peppol for the federal government.
- Reporting
- No transaction-level e-reporting.
- Tax authority
- Federal Ministry of Finance (BMF)
Freelancers and small businesses
Freelancers and small businesses can keep sending PDF invoices to business clients, as long as the client agrees. Selling to federal authorities requires an e-invoice.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Austria
Austria uses ebInterface, Peppol BIS Billing 3.0. InvoBox does not support these formats yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Austria?
Austria has no domestic B2B e-invoicing mandate. E-invoices are mandatory only for suppliers to the federal government, which has been the case since 1 January 2014.
Which e-invoice formats are used in Austria?
ebInterface, Peppol BIS Billing 3.0. Transmission: Email or any agreed channel between businesses; e-Rechnung.gv.at or Peppol for the federal government.
What does it mean for freelancers and small businesses in Austria?
Freelancers and small businesses can keep sending PDF invoices to business clients, as long as the client agrees. Selling to federal authorities requires an e-invoice.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with Federal Ministry of Finance (BMF) or your tax adviser before you act. This page is general information, not tax advice.