Country Guide

How to invoice in Austria

Austria follows EU invoicing standards with its own national specifics under the Austrian UStG. The rules around tax identification, cash register obligations, and the small business exemption differ from Germany. This guide covers it all.

Why Austrian invoicing rules matter

Austria shares many invoicing principles with Germany, but the details diverge. The Austrian Umsatzsteuergesetz defines its own set of mandatory fields, VAT rates, and thresholds. The Kleinunternehmerregelung uses a different revenue limit. Cash businesses face the Registrierkassenpflicht. And FinanzOnline is the central portal for all tax filings. If you invoice Austrian clients or operate from Austria, you need to know these specifics.

Key tax and invoicing facts

USt rates
Standard rate is 20%. Reduced rate of 13% applies to cultural events, live animals, and plants. 10% covers food, books, passenger transport, and housing.
UID-Nummer
The Austrian VAT ID follows the format ATU + 8 digits. It is required on all invoices exceeding €400 gross and on all intra-EU B2B invoices regardless of amount. You apply for it through FinanzOnline.
FinanzOnline
Austria's central tax portal for VAT returns (UVA), annual tax declarations, and company registration. All businesses must file electronically via FinanzOnline. Paper submissions are only accepted in exceptional cases.
Kleinunternehmerregelung
Businesses with annual net revenue under €35,000 can opt for the small business exemption. No USt is charged, but it must be noted on the invoice. The threshold was raised from €30,000 as part of EU harmonization.
Registrierkassenpflicht
Businesses with annual cash revenue exceeding €7,500 (and total revenue above €15,000) must use a certified cash register with a tamper-proof security module. Each transaction gets a digitally signed receipt.
Common payment methods
Bank transfer (Überweisung) is the standard for B2B invoicing. EPS online banking is popular for domestic payments. SEPA direct debit is used for recurring billing. Credit cards and PayPal are mainly B2C.

Required invoice fields in Austria

  • Full name and address of the seller
  • Full name and address of the buyer
  • Seller's UID-Nummer (ATU format) for invoices over €400
  • Buyer's UID-Nummer for reverse charge and intra-EU B2B transactions
  • A unique, sequential invoice number
  • Invoice issue date
  • Delivery or service date
  • Description of each item or service
  • Quantity and unit price (net) per line item
  • Applicable USt rate per line item (20%, 13%, or 10%)
  • Net amount, USt amount, and gross total
  • Any applicable VAT exemption reference
  • Payment terms and bank details (IBAN, BIC)

VAT rates in Austria

See the current VAT rates, reduced rates, and registration thresholds for Austria.

View VAT rates →

Invoicing guides for neighboring countries

🇩🇪

Germany

Guide →
🇨🇭

Switzerland

Guide →
🇮🇹

Italy

Guide →
🇨🇿

Czech Republic

Guide →

Questions

Do I need a UID-Nummer for invoicing in Austria?

For invoices over €400 gross, your UID-Nummer must appear on the invoice. For intra-EU B2B transactions, it is always required. You can apply through FinanzOnline. Processing typically takes 1-2 weeks.

How does the Austrian Kleinunternehmerregelung differ from Germany's?

The Austrian threshold is €35,000 annual net revenue, compared to €22,000 in Germany. In Austria, a one-time 15% overshoot is tolerated within five years. Both countries require a note on the invoice when the exemption applies.

What is the Registrierkassenpflicht?

If your cash revenue exceeds €7,500 per year and your total revenue exceeds €15,000, you must use a certified electronic cash register with a security module (RKSV). Each receipt must be digitally signed. Penalties for non-compliance can reach €5,000.

Does Austria require e-invoicing for B2B?

Austria has not yet mandated B2B e-invoicing for the private sector. However, invoices to federal government agencies must be submitted electronically via the e-Rechnung.gv.at platform in the ebInterface format. A broader B2B mandate is expected to follow EU developments.

How long must I keep invoices in Austria?

7 years. Invoices must be stored for 7 years from the end of the calendar year in which they were issued. For real estate transactions, the retention period extends to 22 years. Digital storage is accepted if the records remain complete and readable.

One price. No surprises.

Pay as you go

$0.30

per invoice

  • First invoice free
  • All features included
  • No subscription
  • E-invoicing built in
  • 150+ currencies
  • AI PDF import
Get Started

Free. No credit card needed.