Regulatory updates - Austria
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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There are no updates for this country/region yet, but stay tuned for more information! Meanwhile, feel free to check out updates about other markets.
Pagero Regulatory AtlasCountry Specifications
E-Invoicing/CTC Model:
– B2G: Centralised/Peppol
– B2B: Post-Audit
Mandatory Infrastructure:
– B2G Federal level: USP/Peppol
– B2G other levels: BBG
– B2B: N/A
Mandatory Format:
– B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
– B2B: N/A
Mandatory for Issuing:
– B2G: Suppliers to federal agencies
– B2B: No explicit requirements
Mandatory for Receiving:
– B2G: All contracting authorities
– B2B: Buyer’s consent required
eSignature:
Optional
Archiving Period:
– Movable Property: 7 years
– Immovable property: 22 years
Archiving Abroad:
Allowed under conditions
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