All About E-Invoicing in Austria

Austria is one of the central European countries with a strong and structured approach toward e-invoicing and fiscalization. This has positioned Austria as quite advanced in terms of adopting e-invoicing practices, even within private B2B settings, despite the absence of an official mandate.

Since April 18, 2020, every supplier to Austrian government entities must comply with mandatory B2G e-invoicing through official platforms or face invoice rejection and payment delays. With well-established platforms like the Unternehmensserviceportal (USP) and e-Rechnung.gv.at, Austria has created a streamlined system that businesses can implement quickly and efficiently.

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The Unternehmensserviceportal (USP) serves as the central platform between companies and authorities in Austria, providing enhanced integration capabilities and streamlined authentication services. The Austrian government has updated format requirements, with USP no longer accepting ebInterface versions 4.0, 4.1, or 4.2, requiring only the latest ebInterface 6.0 or 4.3 formats.

Austria continues to refine its dual-platform system through USP and e-Rechnung.gv.at, focusing on maintaining operational excellence in existing B2G systems while monitoring European developments for potential future expansions.

Ready to ensure your business meets Austria's e-invoicing requirements? Contact our experts for seamless B2G compliance integration.

What Is E-Invoicing and Why Austria Has Adopted It?

E-invoicing represents a fundamental shift from traditional paper-based processes to structured, machine-readable documents. 

Austria has implemented e-invoicing to enhance transparency in public procurement, reduce administrative costs, and accelerate payment cycles between businesses and government agencies. The system eliminates manual processing errors, ensures legal authenticity through secure platforms, and provides comprehensive audit trails for regulatory compliance.

This digital evolution aligns Austria with EU regulations and standards like EN 16931, positioning Austrian businesses for seamless cross-border trade within Europe's integrated marketplace while maintaining the country's reputation for administrative efficiency and reliability.

The Evolution of E-Invoicing in Austria

Austria's e-invoicing journey reflects a methodical and well-planned approach to digital transformation:

• 2013: Voluntary B2B e-invoicing was introduced as electronic invoices gained the same legal standing as paper invoices through the ICT Consolidation Act (ICTKonG).
• 2014: Austria introduced mandatory e-invoicing for central public administrations, establishing the foundation for digital public procurement processes under the IKT Konsolidierungsgesetz 
• 2020: The requirement expanded to include federal states and municipal authorities, implementing Directive 2014/55/EU through BVergG 2018 368.
• 2023-2025: Austria updated format requirements, mandating ebInterface 6.0 or 4.3 versions while discontinuing support for older formats (4.0, 4.1, 4.2) on USP platforms.

Even before the modern era of e-invoicing service providers, companies were already connected and capable of exchanging structured documents. This legacy has contributed to Austria’s high invoicing penetration rate and solid digital infrastructure, even in the absence of a nationwide mandate.

B2G Electronic Invoicing in Austria

The public sector in Austria operates under strict electronic invoicing mandates established by the IKT Konsolidierungsgesetz  and BVergG 2018 368, ensuring efficiency, transparency, and compliance with European standards. All contracting partners of the federal government, including foreign contracting partners, must only submit structured electronic invoices for the provision of goods and services to government departments. 

Invoices submitted to public entities must be digitally authenticated through the USP platform and include all required procurement identifiers such as contract references and project codes. The system performs automatic validation against legal and technical criteria, with authentication handled through USP, and Peppol used primarily for foreign suppliers.

Standard Electronic Invoice Elements

For supplies with a value below EUR 400, a simplified invoice format may be used, providing flexibility for smaller transactions while maintaining compliance requirements.

Austrian E-Invoicing Platforms - USP and e-Rechnung.gv.at

Austria's e-invoicing system is managed by BRZ through two key platforms:

Unternehmensserviceportal (USP): Acts as the central hub between businesses and government, offering secure authentication without extra digital signatures. Registration uses Austrian ID, mobile signature, Bürgerkarte, or FinanzOnline.

e-Rechnung.gv.at: The national e-invoicing platform linked with USP for authentication, supporting invoice submission via direct upload, web form, or automated Peppol Access Points.

BRZ runs both platforms, maintaining two invoice standards, one for Austria's VAT and one for the government. Invoices are securely stored for seven years with built-in error checks and instant confirmations.

Submission methods:

• Manual upload on e-Rechnung.gv.at for low-volume users
• Direct integration with USP for businesses with suitable IT
• Peppol Access Point for automated, fast processing (often within one day)

B2B Electronic Invoicing in Austria

E-invoicing in Austria is voluntary with no mandatory platform requirements, providing businesses full flexibility in their invoicing processes. This approach contrasts with countries such as Slovakia, Italy, Croatia, and Germany, where mandatory B2B e-invoicing systems are in place.

Austria's policy allows companies to choose their preferred invoicing methods, fostering a more business-friendly environment while aligning with European standards for interoperability and compliance. 

B2C E-Invoicing and Fiscalization

B2C e-invoicing remains entirely voluntary in Austria, with no current fiscalization requirements. Austrian businesses can choose to issue consumer invoices electronically using standard formats, but there are no government mandates for real-time transaction reporting or digital receipt systems.

The Austrian government monitors developments in consumer e-invoicing across Europe but has not indicated plans to implement mandatory B2C digital invoicing systems in the near future.

How to send an electronic invoice?

To issue electronic invoices in Austria, businesses can choose from several methods depending on their volume and technical capabilities:

Option 1: Manual via E-RECHNUNG.GV.AT
Suitable for those issuing few invoices, this method is straightforward but can be time-consuming.

Option 2: Direct via USP

Registering for the central electronic invoicing platform Unternehmensserviceportal (USP) requires a digital signature which can be acquired through the use of an Austrian ID, mobile phone signature, or Bürgerkarte. Another option is to use an existing FinanzOnline account to log into USP. This can be done directly if an enterprise has the IT infrastructure required or via a service provider such as DDD Invoices.

Option 3: Through a Peppol Access Point
Connect to the Peppol network for seamless e-invoicing across Europe.

Businesses are able to connect to the Peppol network through Peppol Access Points (AP), such as DDD Invoices. A certified AP simplifies sending e-invoices between organizations by acting as a bridge between different systems. It converts the sender's e-invoice into a Peppol BIS billing 3.0 format that the recipient's system can interpret.

Handling Foreign Electronic Invoices and Cross-Border Compliance

Foreign companies supplying Austrian government entities must comply with the same B2G e-invoicing requirements as domestic suppliers, regardless of their VAT registration status in Austria. This includes submission through approved platforms using accepted formats and adherence to Austrian procurement procedures.

Cross-border invoices must meet both Austrian B2G requirements and comply with the supplier's home country regulations, creating a dual compliance framework that requires careful coordination. Late submissions or non-compliant invoices face automatic rejection, potentially impacting contract fulfillment and payment schedules.

International suppliers often leverage Peppol Access Points to streamline compliance, as the Peppol network provides standardized connections across European countries, simplifying cross-border B2G invoicing processes.

E-reporting and VAT Compliance in Austria

From a compliance perspective, Austria maintains strict audit and tax control policies, particularly in areas such as over-the-counter sales.

Austria utilizes the SAF-T (Standard Audit File for Tax) system, requiring companies to submit their tax reporting information digitally on-demand. This approach provides tax authorities with detailed transaction visibility while maintaining efficient audit processes and regulatory oversight.

Austria does not currently implement real-time VAT reporting systems like those found in countries with mandatory B2B e-invoicing. Traditional VAT filing procedures remain in place, with businesses submitting periodic returns through established channels rather than real-time transaction reporting.

Penalties and Consequences for Non-Compliance

Austria enforces e-invoicing compliance through operational rather than punitive measures, focusing on ensuring proper invoice processing rather than imposing financial penalties.

Non-compliant invoices face automatic rejection by government systems, resulting in immediate payment delays that can significantly impact supplier cash flow. Continued submission of incorrect invoices may lead to administrative reviews and potential exclusion from future procurement opportunities.

The seven-year invoice retention requirement creates additional compliance obligations, with audit failures potentially resulting in regulatory scrutiny and procurement eligibility reviews. However, Austria's emphasis on platform support and clear guidelines helps businesses avoid compliance issues through proper implementation.

Your Trusted Partner for E-Invoicing in Austria

Since January 1, 2014, Austria has required all federal government suppliers to submit e-invoices through official platforms like USP and e-Rechnung.gv.at, using formats such as ebInterface or Peppol BIS 3.0. While e-invoicing is mandatory for federal public procurement, it remains voluntary for business-to-business transactions.

This system speeds up processes, reduces errors, and ensures compliance with legal archiving requirements.

We DDD Invoices connect directly to Austria’s official e-invoicing platforms, handling invoice formatting, submission, and secure archiving with ease. 

Whether you’re a software provider or a business, DDD Invoices helps you stay compliant and focus on growing your business without worrying about technical complexities.

FAQs

When did mandatory B2G e-invoicing start in Austria?

Mandatory B2G e-invoicing began on January 1, 2014, for federal government entities and expanded to include all central government agencies on April 18, 2020, implementing full EU Directive 2014/55/EU compliance.

How does Austria's e-invoicing system help businesses?

Austria's system simplifies government invoicing through standardized platforms that provide automatic validation, secure authentication via USP, and immediate processing confirmation, reducing administrative overhead and accelerating payment cycles.

Is e-invoicing mandatory for business-to-business transactions in Austria?

No, B2B e-invoicing remains voluntary in Austria. Businesses can choose to implement electronic invoicing for private sector transactions but are not required to do so by law.

What formats does Austria accept for government invoicing?

Austria accepts two primary formats: ebInterface (the national standard) and UBL (Universal Business Language), both of which comply with EN 16931 European standards and can be submitted through USP and e-Rechnung.gv.at platforms.

Can foreign companies invoice Austrian government entities electronically?

Yes, all foreign suppliers to Austrian government entities must use the same e-invoicing platforms and formats as domestic companies, ensuring equal compliance standards regardless of the supplier's location or VAT registration status.