Austrian e-invoicing rules require government contractors (at both Federal agency and Municipal levels) to send invoices containing structured XML data for machine-readability. This rule was introduced alongside the EU mandates for e-invoicing (Directive 2014/55/EU), and while it’s not required in business to business (B2B) transactions, it’s encouraged for operational efficiency.
Businesses in Austria are advancing their financial automation systems to integrate data that has traditionally been fragmented. Trustpair supports this automation while preventing new payment and procurement fraud risks from occurring in e-invoicing.
Austrian e-invoicing requirements: key takeaways:
- Austrian e-invoices require structured XML data formats, automatic validation and secure archiving for at least seven years in B2G contracts
- The accepted direct upload formats are ebInterface (national contracts) and Peppol (foreign suppliers) to meet technical requirements
- E-invoicing brings significant automation, operational efficiency and competitive benefits, although there is a cost associated with the change management towards e-invoicing
- For ensuring compliance, companies can use ebInterface or Peppol, secure their digital procurement protocols, and ensure they have an appropriate archive system
What are Austria’s e-invoicing requirements?
In Austria, the only e-invoicing mandate is for electronic invoicing if the contractual partner is in the business-to-government (B2G) public sector. The rule is that all domestic and foreign businesses contracting partners of the Austrian government departments must request payment through electronic invoices for their goods and services, and submit structured electronic invoices.
These invoices must comply with the European Standard EN 16931, including:
- Data in a structured format: ensuring it is machine readable and supports Universal Business Language
- Mandatory data fields: such as the invoice number, VAT number, seller and buyer information, payment terms and amounts
- Syntax bindings: the technical specifications which ensure the business terms are represented in the XML code structure
- Validation: all e-invoices must be automatically validated to ensure authenticity according to the ISO standard, typically including business partners’ sender details and an electronic signature
- Interoperability: ensuring that invoices can be received and processed across any ERP system by the invoice recipient for seamless integration into procurement and accounting
Austria brought in these rules in 2012 with their ICT Consolidation Act (one of many Austrian regulations) which was before the EU’s mandates. By sending invoices electronically, they aimed to significantly increase efficiency with fast processing and cost savings in business processes by replacing paper invoices. The rules applied only to entities invoicing the central authorities (Federal Government) until 2020, when it was expanded to all public authorities of municipalities.
When the EU introduced Directive 2014/55/EU, the country therefore automatically met the mandate for B2G invoice compliance. And since the legislation currently mirrors the EU’s B2B contracts.
That being said, B2B e-invoicing is encouraged. Businesses can explore electronic invoicing processes and may voluntarily use Austria’s national or international infrastructures to submit, validate and archive these. The country has its own business service portal called Unternehmensserviceportal (USP) and standard formats.
There are no requirements for e-invoice submission in the B2C sector, and it’s unlikely this will become a future invoicing mandate.
What are the accepted formats for e-invoicing in Austria?
In Austria, there are two main formats available under mandatory e-invoicing, and this varies based on whether those who issue e invoices (and recipients) are Austrian entities, or international organisations.
ebInterface is the national XML standard. This is widely used for invoices submitted to Austria’s national Federal portal for B2G transactions (e-Rechnung), because it complies with the XML format in public procurement and can be automatically checked.
The Peppol network is the second option, which is widely used to submit e-invoices internationally. It’s therefore preferred by cross-border providers invoicing Austrian companies, due to its high-level autonomy and security.
Both of these options enable organisations to archive and securely store their e-invoices for up to seven years, which is required by the national standard in Austria.
How does e-invoicing impact businesses in Austria?
In Austria, businesses have embraced e-invoicing in both the public and private sectors. Invoicing has benefitted companies operationally, with efficiency gains across procurement processes including invoicing reconciliation and month end. Plus, it integrates with the central government and tax authorities for smoother tax return processing.
The B2B sector has proactively adopted e-invoicing, and are primed for compliance ahead of any upcoming regulatory change. Of course, there will be change management costs associated with this switch, but in the long-term, Austrian businesses will benefit from efficiency across invoice processing, accounting and tax integration.
Interestingly, Austria’s connection with Germany also comes into play in e-invoicing environments. Thanks to a shared language and a high-volume of trade between the two countries, German e-invoicing mandates, which cover B2G and some B2B partnerships, have impacted companies in Austria.
Since January 2025, B2B e-invoices have been mandated for all businesses generating a revenue of more than €800,000, and in 2027 and 2028, this will expand to cover all B2B contracts in Germany. The two popular e-invoicing systems here are ZUGFeRD and XRechnung.
For Austrian companies sending or receiving invoices with German organisations, it’s likely that these partnerships will increasingly rely on e-invoicing. Otherwise, German companies won’t be able to get the full efficiency benefits of the switch away from paper-based or PDF invoices, and will have to implement dual processes as they deal with both kinds of invoice – defeating the purpose of a central platform.
For Austrian companies dealing in B2B transactions, setting up their company service portal for e-invoicing is therefore a competitive advantage for winning foreign partnerships.
What are the best practices to reach compliance?
For compliance with Austrian e-invoicing requirements, organisations should:
- Decide on whether to use ebInterface or the Peppol e-delivery nework to send e-invoices (depends on whether they are involved in the public or private sectors)
- Ensure that the invoices contain the required reference numbers to ensure they are successfully transmitted through either of the above systems
- Use an XML format so that the invoices can be accurately ‘read’ by the machine on the other end
- Set up compliant archives for 7-years worth of storage (typically with a service provider)
- Prepare for B2B mandates as Austria will align with the EU’s VAT in the Digital Age (ViDA) regulation
As Austria advances in its digital invoicing frameworks, securing supplier data becomes essential. And sometimes, a digital signature isn’t enough. The risks evolve from phishing attempts to programmatic exploitation, and companies need targeted solutions to prevent the data breaches, financial fraud and reputational damage that follows.
Trustpair helps companies to protect their automated payment flows, verifying vendor bank account details in real-time. Even where digital accounts payable processes involve automation, our platform integrates into the payment flow, preventing payments where the details are mismatched between the invoice data and the genuine account owner.
To learn more, explore our vendor fraud prevention platform.
Reviewing Austrian e-invoicing requirements for businesses
Austria mandates e-invoicing in the public sector using ebInterface or Peppol, while B2B remains voluntary. Electronic invoices must follow EN 16931 standards, including structured XML data, and archiving requirements. But as companies continue to digitise their AP processes, the threat of vendor data fraud grows, which is where Trustpair can help.