E-invoicing model:
  • B2G: Centralised/Peppol
  • B2B: Post-Audit
Mandatory file format:
  • B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
  • B2B: N/A
B2G requirements:
  • B2G Federal level: USP/Peppol
  • B2G other levels: BBG
Archiving requirements:
  • Movable Property: 7 years
  • Immovable property: 22 years
E-signature:
  • Optional

Summary

Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.

Updates

02.04.22

  • Other applicable taxes
Introduction of carbon tax

In line with several other countries introducing ‘greener’ tax measures, Austria is implementing a carbon tax from 1 July 2022. This aims to curb greenhouse gas emissions.
Austrians will need to pay 30 Euros per tonne of CO2- this will rise to 55 Euros per tonne in 2025. The incentive behind this measure is to reduce reliance on carbon-intensive forms of transportation and heating, as well as opting for more climate-friendly choices.

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