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E-Invoicing In Austria

Component 8 – 1
Legislation
The decree of 20 March 2009, BMF -010102 / 0002-IV / 2/2009,
Component 9 – 1
Tax Authority

The Austrian Ministry of Finance (Bundesministerium für Finanzen)

Component 10 – 1
Mandatory Status
  • e-Invoice
  • B2G Procurement
    Mandatory
  • SAF-T
    On-demand
Reporting Model
Reporting Model

Peppol BIS Billing 3.0

SAF-T Version 1.0.

Format
Format

XML

Component 13 – 1
e-Signature

Not mandatory

Component 14 – 1
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.