2025 Austria (2025 eInvoicing Country Sheet)

Summary  

• B2G mandate: Austria has a partial Business-to-Government (B2G) eInvoicing mandate. Since 18 April 2020, all suppliers—including foreign ones—must submit structured electronic invoices to central government entities. This is mandated by the IKT Konsolidierungsgesetz §5 andBVergG 2018 §368. which transposes Directive 2014/55/EU through BVergG 2018 §368. Sub-central authorities may voluntarily adopt eInvoicing via the federal platform e-Rechnung.gv.at.
• B2B and B2C mandates: There are no current Business-to-Business (B2B) or Business-to-Consumer (B2C) eInvoicing mandates. It is optional, contingent on mutual business agreements, and aligned with the EU Directive 2014/55/EU.
• eInvoicing standard: Austria has implemented the European eInvoicing standard (EN 16931) at the federal level. All central government authorities are required to accept and process electronic invoices that comply with the European Standard for eInvoicing for all public procurement contracts above EU Public Procurement thresholds. Private suppliers are not legally required to issue eInvoices under EN 16931.
• Operating model for B2G eInvoicing: Austria uses the Business Service Portal (USP) and e-Rechnung.gv.at as central platforms for eInvoicing. Suppliers can submit invoices via direct upload, web forms, or web services. Authentication is handled through USP, and Peppol is used primarily for foreign suppliers.
• Use of CIUS and Extensions: Austria applies two Core Invoice Usage Specifications (CIUS): one for national VAT compliance and another for government-sector obligations. Both are approved by the Federal Ministry of Finance.
• VAT Real-time reporting system: Austria does not currently operate a real-time VAT reporting system based on eInvoicing.
• Monitoring mechanism: Austria has a mechanism to monitor eInvoicing developments.

Highlights  

Although eInvoicing is not compulsory for B2B transactions in Austria, the country has implemented robust legal and technological systems to support its use in the public sector and to encourage voluntary uptake among private businesses. These efforts contribute to advancing Austria’s digital transformation. 

Legislation  

B2G  

Austria has a partial Business-to-Government (B2G) eInvoicing mandate. Since 18 April 2020, all suppliers—including foreign ones—must submit structured electronic invoices to central government entities. This is mandated by the IKT Konsolidierungsgesetz §5 andBVergG 2018 §368.which transposes Directive 2014/55/EU through BVergG 2018 §368.

At the sub-central level, there is no legal obligation to receive eInvoices. However, contracting authorities may voluntarily adopt the federal eInvoicing solution, e-Rechnung.gv.at, or implement their own systems. Communication is primarily conducted using the Austrian eInvoicing standard ebInterface. The Chamber of Economy provides a Word plugin for eInvoice creation, and a dedicated eInvoicing portal is available.

B2B  

There is no business-to-business (B2B) eInvoicing mandate.

B2C  

There is no business-to-consumer (B2C) eInvoicing mandate.

Status on the implementation of the European eInvoicing standard 

Austria has adopted the European standard EN 16931 at the federal level. The most frequently syntax[2] used when exchanging eInvoicing is XML. Using compliant formats like UBL 2.1 or as Cross-Industry Invoice (CII)[3] ensures that invoices are machine-readable, interoperable, and accepted by public procurement platforms such as the Business Service Portal (USP) and e-Rechnung.gv.at

Operating model for eInvoicing 

Austria uses the Business Service Portal (USP) and the federal eInvoicing platform e-Rechnung.gv.at as central channels for submitting structured eInvoices to public authorities. Suppliers can transmit eInvoices via direct upload, web forms, or web services after authenticating through USP.

The accepted formats include ebInterface (versions 4.3, 5, and 6) and UBL, with Peppol primarily used for cross-border transactions.

While federal authorities no longer accept paper or PDF invoices (except for cash payments), sub-central authorities may adopt eInvoicing voluntarily.

Solution providers may connect directly to USP to submit invoices on behalf of clients. The Federal Economic Chamber maintains a list of certified service providers. Invoice processing is automated at the federal level but may vary across other public entities depending on their internal systems.

Use of Core Invoicing Usage Specifications (CIUS) at national level 

Austria applies two Core Invoice Usage Specifications (CIUS): one aligned with national VAT law and another tailored to the specific requirements of the government sector. Both CIUSes are approved by the Federal Ministry of Finance.

VAT Real-time reporting system

Currently, there is no real-time reporting system in Austria.

Monitoring mechanism

Austria’s monitoring system for B2G eInvoicing is built around the e-Rechnung.gv.at platform, operated by the Federal Ministry of Finance. This centralized and secure gateway facilitates the submission of structured electronic invoices to public sector entities and incorporates robust validation and tracking mechanisms. Invoices submitted via the Unternehmensservice Portal (USP) or the Peppol network are automatically checked for completeness and compliance with national and the European standard. The system provides real-time status updates, enabling both senders and authorities to monitor the invoice lifecycle from submission to receipt. However, this monitoring framework is currently limited to public sector transactions.

Next steps 

Currently, no next step has been shared.

[1] The European Standard on EU law sets minimum harmonised rules for tenders whose monetary value exceeds a certain amount and which are presumed to be of cross-border interest. More information can be found via: https://single-market-economy.ec.europa.eu/single-market/public-procurement/legal-rules-and-implementation/thresholds_en [2] The information defined in the semantic data model of the eInvoicing standard, documented in the eInvoicing standard, must be carried in an electronic message that may be transferred from one computer to another. The semantic eInvoicing standard does not define the structure of the electronic message. The message structure is called syntax. [3] CII is a structured XML format developed by UN/CEFACT (United Nations Centre for Trade Facilitation and Electronic Business).

Last updated:  Aug 14, 2025 17:11