E-invoicing in Austria

Key facts

Model

No B2B e-invoicing regime in force today.

Formats

• ebInterface (4.3, 5, 6)
• UBL 2.1
• Peppol BIS Billing 3.0
• EN 16931

Network / platform

e-Rechnung.gv.at via USP (Peppol mainly for foreign suppliers)

Archiving period

7 years

Penalties

Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

1. 18 April 2020B2GIn forcesend and receive

   All suppliers (including foreign) invoicing central (federal) government entities must submit structured e-invoices; sub-central authorities have no legal obligation and may adopt e-invoicing voluntarily

Details and caveats

Federal authorities no longer accept paper or PDF invoices (except for cash payments). Austria applies two CIUS (national VAT and government sector), both approved by the Federal Ministry of Finance. No B2B or B2C mandate and no real-time VAT reporting; the EC factsheet lists no announced next steps. EC factsheet last updated Aug 2025. Archiving: accounting records and vouchers (including invoices) must be kept for seven years from the end of the calendar year; 12 years (in some cases 22) for records on immovable property (USP, Austrian business service portal).

ERP support in Austria

• Dynamics 365 Finance & Operations — native support
• Odoo — native support

FAQ

Related

• Which European countries mandate B2B e-invoicing?
• Receiving vs sending: phased e-invoicing obligations
• E-invoicing checklist for multi-country companies
• Is your ERP ready for e-invoicing mandates?
• EU level: ViDA and cross-border digital reporting
• Recorded rule changes
• VAT rates in Austria
• VAT number format for Austria
• Country code AT (ISO 3166-1)