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Formal Requirements for Invoices
inAustria
Higher than EUR 400Supplier info
Name
Address
VAT ID
Name and Address of Recipient
VAT ID of RecipientÂ
if Invoice is higher than 10.000 EUR gross
or Reverse Charge (Don't forget Reference to Reverse Charge)
Invoice Date
Performance Date of Delivery or Performance Period of Service
continuing Invoice Number
Quantity and "usual" Description of Articles and/or Services
Value of Article / Service (EUR) and corresponding Tax Rate (%)
in case of Tax Exemption → Reference to Tax Exemption
Corresponding Tax Value in EUR
in case of Invoices that are not issued in EUR and that are pre-tax deductable
Tax Value needs to be added in EUR
Up to EUR 400
Name and Address of Supplier
Quantity and "usual" Description of Articles and/or Services
Performance Date of Delivery or Performance Period of Service
Sum of Value and Tax Value (EUR)
Tax Rate (%)
Invoice Date
if Intra Community Supply or Reverse Charge also...
VAT ID of Supplier
VAT ID of RecipientÂ
Reference to Tax Exemption/Reverse Charge(can be omitted if the supplier is outside of the VAT system, small company, some other rare exceptions exist)
Recipient info (can be omitted if the invoice is for less than 400 EUR net)
Name
Address
VAT ID (it can be omitted if it’s a domestic invoice under 10k EUR net)
Invoice date
Due date
Date of performance
goods: that’s the shipping date typically
services: it’s the period during which the work was done. Month level-granularity is OK. e.g. `November 2020 - March 2021`
Invoice number (has to be monotonically increasing)
Line items:
“Usual” description of good or service
quantity
net price
applicable tax rate (if all line items have the same tax rate, then this can be summarised once for the entire invoice and doesn’t need to be itemised on each line item)
Quantity and usual desc
Currency in which invoice is issued
Legal notice. Depending on the situation, these need to be stated
Reverse Charge notice. Typically for services between different countries within the EU.
VAT exemption notice. Typically for small businesses that are under the VAT system threshold.
Owner
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Reviewer
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