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Status
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LIVE

Formal Requirements for Invoices

Austria

• Supplier info

  • Name

  and

  • Address

  of Supplier

  • VAT ID

  of Supplier

• Name and Address of Recipient

• VAT ID of Recipient 

  • 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 Recipient 

  • 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.