Invoicing in Austria

Austrian invoicing requirements

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.

Austrian VAT Guide

Full VAT invoice

A VAT invoice must be presented to support claims for input taxes and must be issued within six months after the transaction has been made.

Here is the underlying information an invoice must contain:

  • Name and address of seller and recipient
  • VAT ID of both parties involved in the transaction
  • Date of issue
  • Unique sequential number identifying the invoice
  • Description of quantity & type of goods supplied or type & extent of services rendered
  • Amount of goods supplied, or services rendered
  • VAT rate applied
  • VAT amount payable
  • Breakdown of VAT amount payable by VAT rate or exemption
  • Total amount payable


Selling in Austria?

We offer an end to end VAT Compliance package

Electronic Invoicing

Electronic invoicing is not mandatory in Austria. This may be used voluntarily, however, is required for most of business to government (B2G) transactions

Simplified Invoice

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

Interested in Austrian VAT updates?

Subscribe to our Newsletter

Download the Austrian VAT Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

Contact GVC for you VAT Compliance in Austria


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!