Austria: invoice requirements and VAT rates
Austrian invoices need the date or period of the supply and, above EUR 10,000, the recipient’s UID. Invoices up to EUR 400 gross can use the small-amount form.
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Rates last checked on 15 October 2026. Main legal basis: § 11 Umsatzsteuergesetz 1994 (UStG).
Open the invoice generator for Austria
Umsatzsteuer rates
| Rate | Type | Typical use |
|---|---|---|
| 20 % | Standard | |
| 13 % | Reduced | Live animals and plants, art, film, sports admission |
| 10 % | Reduced | Food, books, residential rent, accommodation, waste collection |
The generator also offers an “Other rate” option for rates that apply only in part of the country or to special supplies.
Fields an invoice must show
The checklist in the generator applies these. Each requirement names its legal basis. Amounts are in EUR by default.
| Field | Basis | When |
|---|---|---|
| Invoice date | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(1) | Always |
| Invoice number | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(2) | Always |
| Seller tax ID | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(3) | Always |
| Customer tax ID | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(4) | When the customer accounts for the tax (reverse charge) |
| Seller name | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(5) | Always |
| Seller address | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer name | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(5) | Always |
| Customer address | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(5) | Always |
| Description of every line | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(6) | Always |
| Quantity of every line | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(6) | Always |
| Date of supply | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(7), when it differs from the issue date | Check; depends on the sale |
| Unit price of every line | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(8) | Always |
| Tax rate of every line | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(9) | Always |
| Tax amount | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(10) | Always |
| Reason for exemption | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(11) | When a line is exempt |
| Reverse-charge wording | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(11a) | When the customer accounts for the tax (reverse charge) |
| Total amount | § 11 Abs. 1 UStG; Directive 2006/112/EC, Art. 226(8)-(10) | Always |
| Date of supply | USP: Zeitpunkt oder Zeitraum der Leistung, or the note "Rechnungsdatum = Leistungsdatum" | Always |
| Customer tax ID | USP: UID of the recipient on invoices above EUR 10,000 to another business | On invoices of 10,000 EUR or more |
| Tax amount in local currency | § 11 UStG; Directive 2006/112/EC, Art. 230 | When the invoice is not in EUR |
Identifiers
- UID number: for example ATU12345678
- Firmenbuchnummer
Good to know
- The invoice must be issued within six months after the supply.
- Small-amount invoices (Kleinbetragsrechnung, up to EUR 400 gross) may omit the recipient’s name and address, the invoice number and the UID, and show only gross amount and rate.
- When one invoice contains several tax rates, amounts and tax are shown separately per rate (10 %, 13 %, 20 %).
- The same date for invoice and supply can be written "Rechnungsdatum = Leistungsdatum".
E-invoicing
Federal bodies in Austria receive e-invoices; private B2B e-invoicing is voluntary and needs the recipient’s consent for non-structured formats.
Peppol
Scheme 9914 addresses an Austrian UID number.
Draftbill offers the Peppol BIS Billing 3.0 export for Austria. The default address scheme is 9914.