Invoicing guide
Invoicing in Austria
USt./MwSt. — how it works, what an invoice needs, and where the numbers come from.
Ochre's full Austria tax pack is still being checked, so this market is not yet one of the ones the app fully supports. You can still use Ochre in Austria: set the country during setup, and Ochre starts you with typical tax rates you confirm yourself.
Data as of 2026-07-30. Sources: www.usp.gv.at (opens in new tab), www.bmf.gv.at (opens in new tab), taxation-customs.ec.europa.eu (opens in new tab), ec.europa.eu (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Austria taxes most sales under a USt./MwSt. system (regime type: vat). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Austria is labelled UID-Nummer on an Ochre invoice.
Format: "ATU", then 8 digits.
Registration & thresholds
EUR 35,000 (confirm with the national tax authority before relying on it).
Rates
| Standard | 20% |
|---|---|
| Reduced | 10% |
| Zero-rated (0%) | 0% |
| Exempt | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Intra-Community B2B (reverse charge) and Export (outside EU) for cross-border or special-case supplies.
This pack also defines an “Intra-Community B2B (reverse charge)” table — intra-EU B2B supplies can qualify for the reverse charge.
Price display
Ochre's default for Austria is tax-exclusive pricing on a line item.
For consumer-facing (B2C) prices, the displayed price must include tax.
Rounding
Tax is rounded half up, applied once per tax rate on the invoice, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Customer's tax registration number (B2B)
- Sequential invoice number
- Issue date
- Date of supply
- Tax broken down by rate
- Reverse-charge statement (where it applies)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD.MM.YYYY order.
Currency
EUR (€), shown to 2 decimal places.
E-invoicing
Suppliers to Austrian federal government bodies must submit invoices electronically in structured form (a requirement since 1 January 2014), through the Business Service Portal (USP, e-Rechnung.gv.at) or Peppol; federal bodies no longer accept paper invoices. Suppliers to provincial and municipal bodies are not currently obliged to do so. Between businesses, Austrian VAT rules allow an invoice to be sent electronically, including as a PDF by email, if the recipient agrees. Across the EU, cross-border business-to-business invoicing moves to e-invoices with digital reporting from 1 July 2030 under the EU VAT in the Digital Age package. Ochre does not submit e-invoices to the federal government, to Peppol or to anyone else for you.