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E-Invoicing In Austria
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Legislation
The decree of 20 March 2009, BMF -010102 / 0002-IV / 2/2009,
Tax Authority
The Austrian Ministry of Finance (Bundesministerium für Finanzen)
Mandatory Status
- e-Invoice
- B2G Procurement
Mandatory - SAF-T
On-demand
Reporting Model
Peppol BIS Billing 3.0
SAF-T Version 1.0.
Format
XML
e-Signature
Not mandatory
Archiving
5 years
Austria introduced its own Standard Audit File for Tax, or SAF-T, in 2009. Businesses are currently not obliged to transmit the report periodically (monthly or annually), but it is required on demand prior to a tax audit by the Austrian Ministry of Finance (Bundesministerium für Finanzen).
The tax authority lets businesses know when they need to prepare the electronic SAF-T document for inspection. Private entities generate e-Invoices and send them to public entities through web-form or a web-service connection.