The first job is done, the customer is another business, and now the invoice needs to go out. This is the point at which the question comes up: which details have to be on it? The answer is in the VAT Act (UStG): the invoice requirements in Austria are set out in § 11 UStG, and they also depend on the amount. For small invoices up to €400 less is enough, above €10,000 one detail is added.
This article goes through the mandatory details one by one, with the wording of the law and the explanations of the USP, the business service portal of the Federal Ministry of Finance. It also covers the rules for small businesses, the electronic invoice, a template for the layout and invoicing in the Vivid business account.
Key points at a glance:
- Anyone who supplies other businesses or legal persons must issue an invoice, and within six months.
- § 11(1) UStG lists the invoice requirements: name and address of both parties, the service, the date of the service, the net amount, the tax rate, the tax amount, the issue date, a sequential number and your own VAT ID.
- Above a total of €10,000, the customer’s VAT ID also goes on the invoice if the customer is a business.
- Up to €400 gross and for small businesses under the exemption, a simplified invoice is enough.
- An electronic invoice is valid if the recipient agrees and its authenticity, integrity and legibility are assured; a copy of every invoice is kept for seven years.
When an invoice is mandatory in Austria
Every business may issue invoices. Under § 11(1) UStG it is obliged to do so in certain cases, which the USP summarises as follows. A business has to write an invoice in Austria if it:
There is a deadline for issuing it: according to the USP, the invoice must be issued within six months of the supply. A customer that is a business also has a right to a proper invoice. The reason is input tax deduction: only with an invoice that contains all the requirements can a business reclaim the VAT shown on it from the tax office.
For private customers there is no obligation to issue an invoice, except for property-related work and certain distance sales of imported goods, but you may still issue one. The USP points out that invoices to other businesses must contain details that are generally not needed on invoices to private persons.
The invoice requirements under § 11 UStG at a glance
What must appear on an invoice? § 11(1)(3) UStG lists the mandatory details of an invoice in letters a to i. For invoices between €401 and €10,000, exactly these general formal requirements apply. The overview shows all invoice requirements:
| Requirement | What it means | Legal basis |
|---|---|---|
| Name and address of the supplier | Who issues the invoice | lit. a |
| Name and address of the recipient | Who receives the service; above €10,000 also their VAT ID | lit. b |
| Quantity and usual trade description, or type and scope of the service | What was supplied or performed | lit. c |
| Date of the supply or service | Date or period of the service | lit. d |
| Net amount and tax rate | Net amount and the applicable tax rate, for an exemption a note on it | lit. e |
| Tax amount | The VAT as an amount | lit. f |
| Issue date | Date of the invoice | lit. g |
| Sequential number | Invoice number assigned only once | lit. h |
| VAT ID of the supplier | Your own VAT identification number | lit. i |
For name and address, any designation that allows clear identification is enough. Under § 11(4), the details on the two businesses and on the service may also appear as code numbers or symbols, for example a customer number. The condition is that their meaning follows clearly from the invoice or from other documents and that these documents are available to both parties. The law itself names one exception: if the business bills according to publicly announced tariffs, these documents do not have to be held by both parties.
Sequential invoice number
By law, the invoice number is a sequential number with one or more series of numbers, assigned only once to identify the invoice. Several series are therefore allowed, for example one series per year or per location, as long as each number occurs only once. If you number your invoices according to a fixed scheme from the start, for example 2026-001, 2026-002 and so on, you will have less work later in your bookkeeping.
VAT ID: your own and, above €10,000, the customer’s
Your own VAT ID goes on every invoice, insofar as the business makes supplies in Austria that carry the right to deduct input tax. The customer’s VAT ID becomes mandatory above a total of €10,000. This applies if the supplier has its registered office, residence, habitual abode or a permanent establishment in Austria and supplies another business for that business. Both numbers are issued by the tax office. Under reverse charge, the customer’s VAT ID goes on the invoice whatever the amount.
Net amount, tax rate and tax amount
The invoice shows the net amount, the tax rate and the tax amount. The USP stresses that stating only the tax rate is not enough: the amount of VAT must be stated explicitly. If items are subject to different tax rates, net amounts and tax amounts are separated by rate. If a program creates the invoice, the tax may appear as one total if the tax rate is given for each item. If a tax exemption applies, the invoice needs a note on it. And if the invoice is in a currency other than the euro, the tax amount must also appear in euros.
Reverse charge: when the customer owes the tax
In some cases it is not the supplier who owes the VAT, but the recipient of the service. This applies, for example, to certain services to businesses in other EU states that fall under the general rule. This is called reverse charge, or the transfer of the tax liability. Under § 11(1a) UStG, two things change for the invoice: it must contain the recipient’s VAT ID and refer to the recipient’s tax liability. It does not show a separate tax amount.
For the customer, reverse charge has one special feature that the USP points out: when the tax liability is transferred, input tax can be deducted even without a proper invoice. The deadline for the invoice is shorter for such services to other EU states, namely the 15th day of the month following the service.
Invoices up to €400 and for small businesses
For small amounts, § 11(6) UStG allows a simplified invoice. It applies to invoices whose total does not exceed €400 gross, and to businesses that use the small-business exemption under § 6(1)(27) UStG (Kleinunternehmer). An invoice as a small business in Austria therefore needs the same details as one for small amounts. Besides the issue date, the following is then enough:
The customer’s name and address, the sequential invoice number and the VAT ID can be left out of such a small-business or small-amount invoice. The USP gives an example: a till receipt for €198 including 20% VAT carries the note "invoice date = delivery date", because here too the date of supply must be clear. According to the USP, such small-amount invoices are often issued as till receipts, which retailers also call a Paragon. If you like, you may also issue a complete invoice for small amounts.
The simplification does not apply everywhere. According to the USP it is excluded for distance sales, as well as for services in other EU states where there is an obligation to invoice. Whether the small-business scheme suits a business is a separate question to clarify with a tax adviser.
Invoice template for Austria: how an invoice is laid out
An invoice template for Austria does not have to be complicated. What matters is that every requirement of § 11 UStG has a fixed place. This is what a complete invoice to another business can look like, with made-up sample data:
| Field | Example | Requirement |
|---|---|---|
| Issuer | Muster Design GmbH, Musterstraße 1, 1010 Wien | lit. a |
| Own VAT ID | VAT ID of Muster Design GmbH | lit. i |
| Recipient | Beispiel Handel OG, Beispielgasse 5, 8010 Graz | lit. b |
| Invoice number | 2026-042 | lit. h |
| Invoice date | 6 November 2026 | lit. g |
| Service period | 1 to 31 October 2026 | lit. d |
| Service | Design of a logo and 3 social media templates | lit. c |
| Net amount and tax rate | €1,000.00 at 20% | lit. e |
| VAT | €200.00 | lit. f |
| Total | €1,200.00 | Sum |
If the total is above €10,000, the template adds the recipient’s VAT ID in the recipient field. Many businesses also put the payment term and bank details on the invoice. § 11 UStG does not require these details, but they help the amount arrive quickly and correctly.
Electronic invoice and record keeping
In Austria, an electronic invoice is equivalent to a paper invoice, provided the recipient agrees to this way of invoicing. According to the USP this has applied since 1 January 2013. An electronic invoice is issued and received in an electronic format; the authenticity of its origin, the integrity of its content and its legibility must be guaranteed. The law also explains what this means: authenticity of origin means that the identity of the supplier or of the invoice issuer is assured. Integrity of content means that the invoice content required by law has not been changed. The Ministry of Finance sets out by regulation which requirements are sufficient in any case. Anyone supplying goods or services to federal government offices has had to send structured e-invoices since 1 January 2014, and the federal government no longer accepts paper invoices. According to the e-rechnung.gv.at portal, they are submitted via the USP or via Peppol, in the ebInterface or Peppol UBL formats.
A copy of every invoice issued stays with the business, for seven years. For electronic invoices, the same period also applies to authenticity, integrity and legibility. In practice this means filing invoices in an orderly way, ideally linked straight away to the matching payment on the account.
Writing an invoice in 5 steps
With the requirements in mind, any invoice can be created in a few steps:
Name, address and VAT ID of the business sit fixed in the invoice header.
Enter the customer’s name and address. If the total is above €10,000, add the customer’s VAT ID.
State the quantity and description, or the type and scope of the service, plus the date or period of the service.
State the net amount, tax rate and tax amount separately, per rate if there are several.
Set a sequential invoice number and the issue date, send the invoice and file a copy.
In short: A complete invoice in Austria contains the requirements of § 11(1) UStG. Up to €400 and for small businesses a simplified form is enough; above €10,000 the customer’s VAT ID is added.
Checking invoices and self-billing
For the customer, every requirement counts, because only a proper invoice allows input tax deduction. The USP therefore recommends that businesses wanting to deduct input tax only accept invoices that show the name and address of both parties and a precise description of the service.
In some sectors the customer does the billing itself, for example a publisher for author fees. According to the USP, such a self-billed invoice (Gutschrift) counts as an invoice if it meets the formal requirements, is labelled as a Gutschrift, has reached the supplier and both parties have agreed to this way of billing.
Good to know: The business service portal of the Federal Ministry of Finance explains the invoice requirements on several pages and shows examples. For your own case, a tax adviser is the right point of contact.
Invoices with the Vivid business account
With the Vivid business account you create invoices right where the payments come in. Invoicing is included in every plan, and you can create, send and track as many invoices as you need. This is what the account offers for it:
Even in the plans without a monthly basic fee, some services can incur charges. These include additional cards, cash withdrawals above certain free allowances or premium features from higher plans.
Vivid in brief: an online business account for companies and the self-employed in Austria, with invoicing in every plan and exports for bookkeeping.
Invoices and payments in one place
Open the Vivid business account online and write invoices straight from the account.
Frequently asked questions
Which invoice requirements apply in Austria?
§ 11(1) UStG lists them. They are the name and address of the supplier and the recipient and the quantity and description or type and scope of the service. Add the date of the service, net amount, tax rate, tax amount, issue date, a sequential number and your own VAT ID.
When must the customer’s VAT ID appear on the invoice?
If the total exceeds €10,000, the supplier has its seat, residence, habitual abode or a permanent establishment in Austria and supplies another business for that business. Under reverse charge it is required whatever the amount.
What applies to invoices up to €400?
Up to €400 gross, a simplified invoice is enough: issue date, name and address of the issuer, the service, the date of the service, the gross amount and the tax rate. The customer’s details, the invoice number and the VAT ID can be left out. The simplification does not apply to distance sales or to supplies in other EU states that require an invoice.
What must the invoice number look like?
It is a sequential number with one or more series of numbers and is assigned only once to identify the invoice. A separate series per year is possible.
What applies to small businesses?
Anyone using the small-business exemption may also issue a simplified invoice under § 11(6) UStG, regardless of the amount. This does not apply in distance selling or to supplies in other EU states that require an invoice.
How long must invoices be kept?
A copy of every invoice issued is kept for seven years. For electronic invoices, authenticity, integrity and legibility must be guaranteed for this period.
May I send an invoice by email?
Yes, if the recipient agrees. According to the WKO, tacit consent is also enough, for example when both parties actually use this way of billing. Invoices to federal government offices must be structured e-invoices.
This article is for general information and is not tax advice. The rules mentioned come from § 11 UStG 1994 and the explanations of the business service portal of the Federal Ministry of Finance; for your own case, a tax adviser is the right contact. Payment services are provided by Vivid Money S.A., 21 rue Glesener, Luxembourg, L-1631, Luxembourg, an Electronic Money Institution authorized and regulated by the Commission de Surveillance du Secteur Financier, Luxembourg, under the register number W00000015.
