Question 1

Is B2B electronic invoicing mandatory in Austria?

Accepted Answer

No. Domestic B2B electronic invoicing is currently voluntary under Austrian tax law. Businesses may agree to exchange electronic invoices, but there is no statutory obligation forcing private companies to adopt structured e-invoicing for domestic transactions today.

Question 2

Is an email with a PDF invoice attached legally compliant for Austrian federal government contracts?

Accepted Answer

No. The Austrian federal government strictly rejects PDF invoices sent by email. Under Section 5 IKTKonG, suppliers must submit structured machine-readable invoices in ebInterface or Peppol BIS 3.0 XML format directly through e-Rechnung.gv.at or the Peppol network.

Question 3

What is the difference between ebInterface and Peppol BIS Billing 3.0?

Accepted Answer

ebInterface is Austria's national XML standard developed by AUSTRIAPRO, specifically optimised for Austrian domestic tax and corporate legislation. Peppol BIS Billing 3.0 is a pan-European e-invoicing standard based on EN 16931 and UBL XML, facilitating cross-border interoperability across multiple countries. Both formats are officially accepted for federal Austrian B2G invoices.

Question 4

What is an Auftragsreferenz and why is it mandatory?

Accepted Answer

The Auftragsreferenz is an internal order reference number issued by the purchasing federal agency. It enables the central e-Rechnung.gv.at gateway to route the electronic invoice automatically to the correct administrative department and approval officer. Invoices missing this reference are rejected automatically.

Question 5

How does Austria regulate cash sales to consumers (B2C)?

Accepted Answer

Austria enforces the Cash Register Security Regulation (Registrierkassensicherheitsverordnung - RKSV). While consumer electronic invoicing is not mandatory, retailers operating cash registers must record sales through a certified cryptographic signature creation device, maintain an encrypted log, and issue receipts bearing a scannable QR code.

Question 6

How long must electronic invoices be archived under Austrian law?

Accepted Answer

Under Section 132 of the Federal Fiscal Code (BAO), electronic invoices and related accounting records must be preserved securely for seven years from the end of the calendar year in which the invoice was issued. If an invoice relates to immovable property (real estate), the retention period extends up to twenty-two years.

Question 7

Can foreign suppliers submit e-invoices to Austrian public authorities?

Accepted Answer

Yes. Foreign suppliers can submit structured electronic invoices to Austrian federal authorities through the Peppol network. Under Section 5(3) of the ICT Consolidation Act, foreign contractors are required to issue electronic invoices only where technically feasible. Paper invoices may therefore still be accepted from qualifying foreign suppliers. Businesses operating in Austria or through an Austrian establishment involved in the supply are subject to the domestic B2G obligation.

Question 8

How will the EU ViDA initiative impact Austrian businesses?

Accepted Answer

Under the EU's VAT in the Digital Age (ViDA) package, cross-border intra-EU B2B transactions will require mandatory structured electronic invoicing and near real-time Digital Reporting Requirements (DRRs) starting 1 July 2030. Austrian enterprises should adopt EN 16931-compliant software now to ensure future cross-border compliance.

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