Austrian VAT rules on the format and information to be provided on invoices broadly conform with the obligations of the EU VAT Directive and its VAT invoice requirements.
Austrian VAT invoices must be issued at the latest six months after the taxable supply. For intra-Community supplies where the reverse charge rule applies an invoice should be issued within fifteen days of the month following the taxable supply.
Invoices must be stored for seven years. Austria, like all EU member states, now permits the use of electronic invoices under certain conditions.
Invoices must contain at least the following basic information:
A simplified invoice may be issued for amounts below EUR400.
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