Austria
ATAustria requires structured e-invoices only for supplies to the federal government, delivered through e-Rechnung.gv.at by USP login or Peppol; business-to-business e-invoicing is voluntary and needs the recipient's consent.
Guide reviewed .
Invoicing and electronic documents
e-Rechnung.gv.at
The Federal Ministry of Finance's platform for e-invoices to the federal government and to other connected public bodies. It checks each invoice for formal errors, forwards it to the responsible office and emails the sender a PDF copy as confirmation.
ebInterface, UBL 2.1 and CII (EN 16931) · Official source: Unternehmensserviceportal (USP) · e-invoices to public administration
Unternehmensserviceportal (USP)
The federal Business Service Portal. After logging in, a supplier can send e-invoices by online form, file upload or web service. A service provider or accountant can submit on the supplier's behalf, in which case the supplier does not need its own USP registration.
Online form, upload or SOAP web service · Official source: e-Rechnung.gv.at · delivery methods
Peppol
The second legal delivery channel to federal bodies. Peppol senders authenticate with their Peppol certificate and need no USP login. All federal recipients share one Peppol participant ID (9915:b); the order reference in the document routes the invoice to the right office.
Peppol BIS Billing 3.0 (UBL invoice and credit note) · Official source: e-Rechnung.gv.at · transmission via Peppol
ebInterface
The Austrian XML invoice standard maintained by the Austrian Economic Chamber (WKO/AUSTRIAPRO). Invoices to the public sector must carry the order reference, and federal orders also need an order position number. Since 6 April 2022 e-Rechnung.gv.at accepts versions 4.3, 5.0, 6.0 and 6.1.
ebInterface XML (6.1 recommended) · Official source: e-Rechnung.gv.at · ebInterface
Austrian CIUS
Two layered EN 16931 profiles document national rules. CIUS AT NAT covers the legal invoice rules, and CIUS AT GOV adds the federal government's e-Rechnung.gv.at rules on top of it.
EN 16931 core invoice usage specifications · Official source: e-Rechnung.gv.at · EN 16931 and Austrian CIUS
For federal customers, the order reference is what matters most. Every federal recipient shares the Peppol participant ID 9915:b, and e-Rechnung.gv.at routes each invoice by the order reference it contains: BT-13 in UBL, or the mandatory OrderID element in ebInterface. See Peppol delivery on e-Rechnung.gv.at. A foreign supplier can use Peppol without registering in the USP.
Outside federal procurement, Austrian law does not require structured e-invoices, and an electronic invoice needs the recipient's consent. Provinces and municipalities that have joined e-Rechnung.gv.at accept e-invoices through the same channels, but suppliers are not obliged to use them. Check the list of connected recipients before assuming Peppol reaches a given public body.
Legal guide
B2G · federal government
Mandatory since 1 January 2014Under Section 5 of the ICT Consolidation Act (IKTKonG), contractual partners of federal bodies must submit invoices only in structured electronic form, and paper invoices are no longer accepted. Federal bodies include the ministries and their subordinate offices, Parliament, the Office of the Federal President, the Supreme Administrative Court, the Constitutional Court, the Ombudsman Board and the Court of Audit. Foreign partners without an Austrian establishment must do so only where technically possible, so paper is still accepted from them.
Official source: Unternehmensserviceportal (USP) · e-invoices to public administrationB2G · delivery channel
USP or Peppol onlyThe e-Rechnungsverordnung requires e-invoices to federal bodies to use the data structures set by the Ministry of Finance and to be sent through either the USP or the Peppol transport infrastructure. Invoices are checked automatically, and the sender is notified once proper submission is confirmed.
Official source: RIS · e-Rechnungsverordnung, BGBl. II Nr. 505/2012, Section 5B2G · exempt cases
Defined exceptionsNo e-invoice is required for immediate cash or card payments, rent under tenancy agreements, leasing, insurance, invoices between federal bodies, court experts and interpreters, fees set by notification, court-ordered costs, funding, reimbursements, membership fees and staff expense refunds.
Official source: e-Rechnung.gv.at · cases where no e-invoice is requiredB2G · provinces, cities and municipalities
No obligation for suppliersOther public bodies can connect to e-Rechnung.gv.at and receive invoices through it, but suppliers are currently not obliged to send them e-invoices. Under the Federal Procurement Act 2018 (BVergG 2018, Section 368), contracting authorities may not refuse EN 16931 e-invoices.
Official source: e-Rechnung.gv.at · other invoice recipientsB2B · business invoices
Voluntary, with the recipient's consentSection 11(2) of the VAT Act (UStG) treats an electronic invoice as an invoice only if the recipient agrees to it, and its authenticity, integrity and legibility must be ensured for seven years. The Austrian Economic Chamber reports that structured e-invoices are mandatory only for invoices to the federal government.
Official source: Austrian Economic Chamber (WKO) · e-invoices in VAT law, March 2026 (German)E-reporting
No real-time reporting systemThe European Commission's country page records no B2B e-invoicing mandate and no real-time reporting system in Austria.
Official source: European Commission · eInvoicing in AustriaFiscal receipts
Cash register and receipt obligationsA business must use a registered cash register with a technical security device once annual turnover exceeds €15,000 per establishment and cash sales exceed €7,500; both limits must be exceeded. Every business must hand a receipt to the customer for cash payments. A missing register or security device can be fined up to €5,000.
Official source: Unternehmensserviceportal (USP) · cash register obligation
Timeline
-
E-invoices to the federal government become mandatory
The IKTKonG obligation and the e-Rechnungsverordnung took effect for contractual partners of federal bodies.
Official source: RIS · e-Rechnungsverordnung, BGBl. II Nr. 505/2012, Section 5 -
Public buyers must accept EN 16931
Primary contracting authorities may no longer refuse e-invoices that comply with the European standard.
Official source: e-Rechnung.gv.at · other invoice recipients -
Other contracting authorities follow
Non-primary contracting authorities had to implement acceptance of EN 16931 e-invoices by this date under BVergG 2018. This created no obligation for their suppliers.
Official source: e-Rechnung.gv.at · other invoice recipients -
Older ebInterface versions withdrawn
e-Rechnung.gv.at stopped accepting ebInterface 4.0, 4.1 and 4.2. UBL and CII support did not change.
Official source: e-Rechnung.gv.at · planned changes - Upcoming at review
EU deadline for cross-border e-invoicing (announced)
Under the EU's VAT in the Digital Age (ViDA) package, structured e-invoices become mandatory for cross-border B2B supplies within the EU, and Austria must have implemented the rules by this date. No Austrian domestic B2B mandate had been announced in the sources reviewed.
Official source: Austrian Economic Chamber (WKO) · e-invoices in VAT law, March 2026 (German)
Peppol in Austria
- Directory participants
- 598
- Document families
- 11
Peppol Authority: OpenPeppol.
7 certified service providers based in Austria.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 507 participants
- 495 participants
- ApplicationResponse194 participants
- CrossIndustryInvoice112 participants
- 22 participants
- 11 participants
- 11 participants
- 3 participants
- unknown3 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
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