- B2B : Voluntarily
- B2G: Mandatory
- B2C: Voluntarily
Austria’s e-invoicing landscape combines both mandatory and voluntary approaches across different sectors. Let’s break it down:
- Mandatory E-Invoicing for Public Procurement:
- Since 2014, Austrian public entities have been mandatory recipients of e-invoices in the European standard format EN 16931.
- This requirement ensures that invoices are submitted electronically and streamlines the invoicing process for government departments.
- B2B E-Invoicing:
- While e-invoicing is not mandatory for B2B transactions in Austria, it is encouraged.
- Businesses can utilize e-invoicing voluntarily for their transactions.
- The Unternehmensserviceportal (USP) portal facilitates B2B e-invoicing.
- Formats Supported:
- E-invoices in Austria can be sent in either of the following formats:
- ebInterface: The national XML standard for e-invoicing.
- PEPPOL: Used for sending e-invoices outside Austria, especially when dealing with foreign invoicing parties.
- E-invoices in Austria can be sent in either of the following formats:
- Legal Basis:
- The 2012 ICT Consolidation Act (IKT-Konsolidierungsgesetz) mandates that all contracting partners of the federal government, including foreign partners, must submit structured electronic invoices for goods and services provided to government departments.
- The national transposition of Directive 2014/55/EU is contained in the BVergG 2018 §368.
- E-Rechnung.gv.at Platform:
- E-Rechnung.gv.at serves as a data transfer method for delivering structured electronic invoices (e-invoices) to the Austrian public sector and other recipients.
- The platform supports ebInterface and Peppol-UBL as standard formats for e-invoices.
- Since January 2022, the platform exclusively supports the XML invoicing format ebInterface versions 4.3, 5, and 6.
- Peppol invoices can also be received via the Peppol eDelivery Network.
In summary, while e-invoicing is not mandatory for B2B transactions, Austria has established robust systems for e-invoicing in public procurement and encourages voluntary adoption in the private sector.
Sources
See also
- Austria: E-invoicing and E-reporting developments and news
- B2G E-Invoicing in Austria
- E-Invoicing in Austria
- Global VAT Guide: August 2023 VAT Updates
- How does B2G invoicing work in Austria?
- Methods of sending B2G e-Invoices in Austria
- Rules for E-Invoicing in Austria
- Tiekinetix
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
