E-Invoicing In Austria
The decree of 20 March 2009, BMF -010102 / 0002-IV / 2/2009,
The Austrian Ministry of Finance (Bundesministerium für Finanzen)
- B2G Procurement
Peppol BIS Billing 3.0
SAF-T Version 1.0.
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.