Invoice requirements in Austria

What the invoice must show

Compare your draft with this checklist. What applies depends on the parties, the transaction, your tax status and the document type.

1. Name and address of the supplier and of the recipient. Customer numbers or codes may be used if both parties can identify each other uniquely from the invoice or documents they hold.
2. The supplier's UID number. For invoices over €10,000 to a domestic business customer, the recipient's UID number is also required.
3. The invoice date and a consecutive invoice number.
4. The quantity and customary trade name of the goods, or the type and extent of the service, together with the date of delivery or the period the service covers.
5. The net amount and the applicable tax rate, plus the tax amount labelled as VAT (Umsatzsteuer or Mehrwertsteuer). Showing the rate alone is not enough.
6. Where the invoice covers several rates (20%, 13%, 10% or 4.9%), the net and tax amounts for each rate shown separately. A computer-generated invoice may show one total tax amount if each line states its rate.

Key numbers

Small-business threshold

€55,000 (from 1 January 2025)Source ↗Must not be exceeded in the current or previous calendar year; exempt businesses need not file preliminary or annual VAT returns.

4.9% reduced rate

From 1 July 2026, listed basic foodsSource ↗Applies to goods listed in Annex 3 UStG (for example milk, butter, eggs, bread); restaurant services are excluded.

Foreign UID checks

Via FinanzOnline (mandatory for businesses)Source ↗Printed results are proof of the check and must be kept under §132 BAO.

Tax notes

Electronic invoicing

There is no general B2B e-invoicing mandate in Austria. Since 1 January 2014, suppliers to federal agencies (Bundesdienststellen) must send invoices only in structured electronic form under §5 IKTKonG, and federal agencies no longer accept paper invoices. Länder, municipalities and cities can use the same functions, but they cannot yet require it of their suppliers. Electronic invoices between businesses need the recipient's consent.

Late payment

For B2B late payment, statutory interest is the OeNB base rate plus 9.2 percentage points (§456 UGB), with the base rate fixed for each half-year from 1 January or 1 July; the base rate was 1.53% for 1 January and 1 July 2026. A flat €40 collection-cost fee applies (§458 UGB), and higher proven costs are recoverable under §1333(2) ABGB.

Calculate interest and compensation for Austria →

Record keeping

Invoice copies must be kept for seven years, with their authenticity, integrity and legibility guaranteed for the full period; the proof of a UID check is kept under §132 BAO. The seven-year period was taken from search-result summaries of USP pages and should be confirmed before publication.

Watch out for

• The 4.9% rate covers only the goods listed in Annex 3 UStG. Apply the rate line by line based on the product classification, not to the whole invoice.
• If the small-business limit is exceeded by up to 10%, the exemption still applies for the whole year. Above 10%, the exemption ends for turnover over the limit and for all later turnover.

Official links & tools

Go straight to the source for the latest rules, rates and registers. Non-English pages are tagged with their language.

Sources for this guide

Reviewed against these references on 20 October 2026. Rules change, so check the current text before relying on it.

1. Formal requirements of an invoice (§11 UStG), USP
2. Small business exemption (Kleinunternehmen), USP
3. VAT reduction to 4.9% on selected foods, BMF
4. e-Invoicing to federal agencies, USP