Resources
E-Invoicing In Austria
Menu
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Austria.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/Adsiz-tasarim-6.png)
![](https://taxtechnologytalks.com/wp-content/uploads/2022/08/e-Invoicing.png)
![Component 8 – 1 Component 8 – 1](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Component-8-–-1-pshd5r2zbwiakeyg2wekocf7w583vw71uku96kilxg.png)
Legislation
The decree of 20 March 2009, BMF -010102 / 0002-IV / 2/2009,
![Component 9 – 1 Component 9 – 1](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Component-9-–-1-pshde5r0gk0meuqszj8fz81n67saqfkmc6wlpo1u9w.png)
Tax Authority
The Austrian Ministry of Finance (Bundesministerium für Finanzen)
![Component 10 – 1 Component 10 – 1](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Component-10-–-1-pshdhnpdwct1mlnuk1og9c9erujhdvgnhibo0qv344.png)
Mandatory Status
- e-Invoice
- B2G Procurement
Mandatory - SAF-T
On-demand
![Reporting Model Reporting Model](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Reporting-Model-psoez9tgyd31ve75dn64jium3fjsupio53tcvw82o4.png)
Reporting Model
Peppol BIS Billing 3.0
SAF-T Version 1.0.
![Format Format](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Format-psoez8vmrj1rjs8ij4rhz135i1ofn0exsz5vem9guc.png)
Format
XML
![Component 13 – 1 Component 13 – 1](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Component-13-–-1-pshdhmrjpirrazp7pj9touhy6go466cx5do6jgwhac.png)
e-Signature
Not mandatory
![Component 14 – 1 Component 14 – 1](https://taxtechnologytalks.com/wp-content/uploads/elementor/thumbs/Component-14-–-1-pshdhmrjpirrazp7pj9touhy6go466cx5do6jgwhac.png)
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.