In Austria, individuals subject to tax are typically mandated to issue VAT invoices for goods and services provided to other taxable individuals and legal entities. This includes exports and intra-community supplies, though it usually doesn’t extend to supplies that are exempt from VAT.
A VAT invoice is essential for validating claims for input tax deductions or reimbursements under the EU refund schemes.
Learn more about Invoice requirements in Austria our comprehensive guide.
Electronic invoicing is not mandatory in Austria. This may be used voluntarily, however, is required for most of business to government (B2G) transactions
Simplified invoices are permitted for sales of EUR 400 or less. This type of invoice will only require the gross amount and the VAT rate to be stated in the invoice.
Last Updated: 12/10/2023
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax