International PIKON Blog

E-Invoicing Austria Guide: Compliance Requirements, USP and Peppol

Gabriel Zabkar
August 19, 2026
11 Minutes

Introduction

Austria is one of Europe’s pioneers in electronic invoicing. As early as 2014, ahead of many other EU member states, the country required suppliers to the federal government to submit structured e-invoices. Today, Austria operates a structured system built around two central platforms, with clearly defined formats and processes. Remarkably, e-invoicing in the private sector (B2B) remains entirely voluntary, in contrast to neighbouring countries such as Germany and Italy.

Anyone doing business with Austrian public authorities, whether as a domestic or foreign supplier, cannot avoid the rules. In this blog post, we lay out the full picture: the legal framework, the platforms, the accepted formats, the submission options, and what happens if you fail to comply.

What is E-Invoicing and why is Austria adopting it?

E-invoicing is more than emailing an invoice as a PDF. It refers to structured, machine-readable documents (typically XML) that can be processed automatically by the recipient’s systems (without any manual intervention).

Austria introduced e-invoicing for several reasons:

Greater transparency in public procurement
Lower administrative costs for both businesses and government
Faster payment cycles between suppliers and public authorities
Fewer processing errors thanks to automatic validation
Complete audit trails for regulatory oversight

In addition, the system aligns with the European standard EN 16931, positioning Austrian businesses for smooth cross-border trade within the EU.

The evolution of e-invoicing in Austria

Austria has rolled out e-invoicing in a gradual, methodical way:

Year	Milestone
2012	The ICT Consolidation Act (IKT-Konsolidierungsgesetz, or ICTKonG) is adopted. Electronic invoices are granted the same legal status as paper invoices.
2014	E-invoicing becomes mandatory for all suppliers to the federal government (central administration). Austria thereby gets ahead of EU Directive 2014/55/EU.
2018	Directive 2014/55/EU is transposed into national law via the Federal Public Procurement Act (BVergG 2018, §368).
2020	On 18 April 2020, the obligation was extended to all central government entities. At the level of federal states and municipalities (sub-central authorities), receiving e‑invoices is not legally mandatory; these authorities can voluntarily join the federal platform, use Peppol, or operate their own systems.
2023–2025	Format requirements are tightened: the older ebInterface versions 4.0, 4.1 and 4.2 are no longer accepted; only versions 4.3, 5 and 6 remain valid.

An interesting detail: even before the era of modern e-invoicing service providers, Austrian companies were already exchanging structured documents. That legacy helps explain the country’s high penetration rate of digital invoicing, even without a general B2B mandate.

The Legal Framework: Which laws govern Austrian E-Invoicing?

These are two pieces of legislation form the basis of the Austrian system:

IKT-Konsolidierungsgesetz §5 (ICTKonG): requires all contracting partners of the federal government, including foreign ones, to submit only structured electronic invoices for goods and services delivered. Exceptions are limited to areas such as insurance contracts, rental contracts, advance payments and membership fees.
BVergG 2018 §368 (Federal Public Procurement Act): the transposition of EU Directive 2014/55/EU into Austrian law. Austria opted for a minimal transposition: the obligation applies only to contracting authorities above the EU procurement thresholds.

The authority responsible is the Federal Ministry of Finance (Bundesministerium für Finanzen). Technical implementation lies with the Federal Computing Centre, BRZ (Bundesrechenzentrum). According to the official EU classification, Austria has a partial B2G mandate: mandatory at the central (federal) level, voluntary at the sub-central level.

B2G: Invoicing the Austrian Government Electronically

The Obligation in Practice

Since 18 April 2020, all suppliers, domestic and foreign, must submit structured e-invoices to central government entities. “Government entities” covers all federal ministries and their subordinate departments, as well as Parliament, the Office of the Federal President, the Administrative and Constitutional Courts, the Ombudsman Board and the Court of Audit.

The federal government no longer accepts paper invoices, emails or PDFs (the only exception being the cash payment system). Non-compliant invoices are rejected automatically.

Sub-Central Level: Voluntary but Widespread

At the level of federal states and municipalities, there is no legal obligation to receive e-invoices. These authorities can:

voluntarily join the federal platform e-Rechnung.gv.at,
use the Peppol infrastructure, or
implement their own receiving system.

In practice, more than 50,000 sub-central contracting authorities operate through Peppol-based systems. Worth adding: the federal procurement agency BBG (Bundesbeschaffung Ges.m.b.H.) runs its own invoicing portal connected to the USP and is legally obliged to evaluate statistical data from the invoices it processes.

The Two Central Platforms: USP and E-Rechnung.gv.at

The Austrian system revolves around two platforms, both operated by the BRZ:

Unternehmensserviceportal (USP)

The USP is the central hub between businesses and government, developed by the Ministry of Finance. The portal handles user authentication. This enables a notable peculiarity of the Austrian system: no electronic signature is required on e-invoices.

Identity verification through the USP is sufficient to guarantee authenticity. The registration with the USP is a one-time process, using:

an Austrian ID,
the mobile phone signature (Handy-Signatur),
the Bürgerkarte (citizen card), or
an existing FinanzOnline account.

e-Rechnung.gv.at

This is the federal government’s actual e-invoicing platform, operational since 2012 and linked to USP for authentication. The platform supports invoice submission via direct upload, a web form, or automated connections (web service or Peppol Access Points). Using the platform is free of charge for suppliers.

After submission, invoices are automatically validated against legal and technical criteria, with immediate confirmation (or an error message). On the federal side, processing is fully integrated into the government’s budgeting and bookkeeping systems. The system also provides real-time status updates, allowing both sender and recipient to track the invoice throughout its lifecycle.

ebInterface, Peppol BIS Formats and Content

Austria accepts two main formats, both compliant with the European standard EN 16931:

ebInterface (National Standard)

The national XML format for e-invoices. Mind the version requirements:

following recent updates, the USP only accepts ebInterface 4.3, 5 and 6. The older versions 4.0, 4.1 and 4.2 are no longer supported. The most recent versions (5.0 and 6.1) are fully aligned with the European standard and convertible to both UBL and CII syntax.

Peppol BIS Billing 3.0 (International)

Invoices sent through the Peppol eDelivery network must be issued in UBL format. Peppol is used primarily by foreign suppliers, since they usually do not have an Austrian VAT number and therefore cannot invoice via ebInterface.

In addition, Austria applies two national CIUSes (Core Invoice Usage Specifications): one aligned with Austrian VAT law and one for the specific requirements of the government sector. Both are approved by the Ministry of Finance.

Mandatory Invoice Content

An e-invoice to the Austrian government must include, among other things:

Sender details (company name, address, email address, VAT number, contact details)
The receiving office (department, address, processor)
Invoice number and invoice date
Supplier number under which the contracting partner is registered with the federal agency
Order reference (from the purchase order)
Bank details (IBAN, BIC)
Position number (if specified in the order)
Details of the goods invoiced (description, quantity, unit, unit price)
Total amounts (gross, net, VAT)
Payment terms

How to Send an E-Invoice in Austria: Three Available Options

Depending on your invoice volume and IT capabilities, there are three options :

Option 1: Manually via the Web Form on e-Rechnung.gv.at

After registering with the USP, you can create invoices directly through an online form. Simple, but time-consuming, more suitable for SMEs and sole traders with a limited number of government invoices.

Option 2: Direct Upload via the USP

Here, you upload an XML file (ebInterface) from your own system to the USP. This also requires a one-time USP registration. Suitable for companies with moderate volumes that can already generate invoices in the correct format.

Option 3: Via a Peppol Access Point or Service Provider

For automated, high-volume invoicing, a connection through the Peppol network or a certified service provider is the way to go. Peppol operates on the 4-corner model: sender and receiver each connect to their own Access Point provider, which validates the invoice, converts it to Peppol BIS 3.0 and delivers it to the counterparty. Processing often happens within a single day.

Good to know: service providers already connected to the USP can forward their clients’ invoices without each client needing to register individually. The Austrian Economic Chamber (Wirtschaftskammer) maintains a list of certified service providers and even offers a Word plugin for creating ebInterface invoices.

B2B and B2C E-Invoicing in Austria: Current Status and Outlook

E-invoicing between businesses is entirely voluntary in Austria and depends on mutual agreement between the parties. This sets the country apart from Italy, Germany, Croatia and Slovakia, where B2B mandates are in place or being rolled out.

Nevertheless, more Austrian companies are adopting e-invoicing voluntarily, especially those with international customers. The benefits are the same as elsewhere: more efficient processes, fewer errors, faster payments and lower invoicing costs. Moreover, invoicing through the Peppol network helps businesses automatically comply with the invoicing rules of the recipient’s country.

B2C: No Fiscalization, No Mandate

There is currently no general obligation to issue e‑invoices to consumers (B2C) in Austria. Any fiscalization or real-time reporting requirements are limited to specific sectors or transaction types and are not part of a general B2C e‑invoicing mandate.

E-Invoicing Requirements for Foreign Suppliers in Austria

A crucial point for non-Austrian businesses: foreign suppliers to Austrian public authorities are subject to exactly the same B2G obligations as domestic companies, regardless of whether they are VAT-registered in Austria.

In concrete terms, this means:

Submission through the approved platforms, in the accepted formats
Compliance with Austrian procurement procedures
A dual compliance framework: the invoice must satisfy the Austrian B2G rules as well as the regulations of the supplier’s home country

Since foreign parties usually do not hold an Austrian VAT number, their invoicing in practice almost always runs through the Peppol network. Connecting to a Peppol Access Point is therefore the most logical route for international suppliers.

VAT Reporting and Archiving

No Real-Time Reporting, but SAF-T on Demand

Austria operates a post-audit model: there is currently no real-time VAT reporting linked to e-invoicing. Businesses file their VAT returns through the traditional periodic channels. During tax audits, the authorities can request accounting and tax data in structured formats from certain companies. Austria does not have a general mandatory SAF-T reporting regime for all businesses.

How many years of Archiving?

E-invoices and all supporting documents must be retained for at least seven years (with an additional year in specific cases). Archiving abroad is permitted, provided the invoices remain accessible online. Make sure you have a secure digital archive with a clear naming convention, so invoices can be retrieved quickly for audits or legal enquiries.

What if you´re not compliant?

Austria enforces e-invoicing in an operational rather than punitive manner: there are no heavy financial penalties, but the practical consequences are far from trivial:

Automatic rejection of non-compliant invoices by government systems
Immediate payment delays, with an impact on your cash flow
In case of repeated errors: increased administrative scrutiny and possible negative effects in future procurement contexts
Shortcomings in the archiving obligation can lead to increased regulatory scrutiny.

Conclusion and Outlook: E-Invoicing in Austria

E-invoicing in Austria can be summarised as follows:

B2G e-invoicing has been mandatory at the federal level since 2014 and was extended further in April 2020, including requirements for foreign suppliers.
B2B and B2C e-invoicing remain voluntary, although structured electronic invoicing is already widely used.
The USP provides authentication, while e-Rechnung.gv.at supports invoice submission and processing.
Accepted formats include the national ebInterface standard and the international Peppol BIS Billing 3.0 format.
No electronic signature is required, as authentication is handled through the USP.
Invoices must be archived for seven years.
Austria currently has no general real-time VAT-reporting requirement, although SAF-T data may be requested during an audit.
Non-compliant B2G invoices may be rejected, potentially resulting in payment delays.

For now, Austria is prioritising the continued operation of its established B2G infrastructure rather than introducing a broader national mandate. However, the European e-invoicing landscape continues to evolve. Neighbouring countries such as Germany are gradually introducing B2B obligations, while EU-level initiatives are driving greater harmonisation.

Although Austria has not yet announced a general B2B mandate, businesses should continue monitoring regulatory developments. Companies that voluntarily adopt structured e-invoicing, through Peppol, for example, can already streamline their invoicing processes and will be better prepared for future requirements.

For suppliers to the Austrian public sector, connecting through the USP or Peppol is already a practical necessity. More broadly, Austria shows how a stable and well-documented framework can make structured e-invoicing standard practice, even without a general B2B mandate.

Schedule a web meeting

If you have any questions on Austria´s E-Invoicing regulations, or if you are interested in a system demo regarding the E-Invoicing flow, do not hesitate to request a web meeting or leave a comment in the comments section below. We are happy to help and will come back to you as soon as possible.