How to use this austria invoice
- Add your business name, address and UID number (ATU…).
- Add your client. For invoices over €10,000 gross, include their UID number too.
- Use a sequential invoice number and state the date or period of service.
- Choose 20%, 13% or 10% VAT, or no tax if you use the small business scheme.
- Check your IBAN and download the PDF.
What an Austrian invoice must show
For invoices over €400 gross, § 11 UStG requires:
- names and addresses of supplier and customer
- your UID number (VAT ID, starting with ATU), and the customer’s UID number if the total is over €10,000 gross
- issue date and a sequential invoice number
- quantity and description of goods or services, and the date or period of supply
- net amount, VAT rate and VAT amount, or a note explaining why no VAT is charged
Small invoices up to €400 (Kleinbetragsrechnung) only need the supplier, date, description, date of supply, gross amount and VAT rate.
VAT rates and the small business scheme
Austria’s VAT rates are 20% (standard), 13% and 10% (for example food, books and accommodation). Since 2025 the small business scheme (Kleinunternehmerregelung) applies up to €55,000 gross turnover a year. If you use it, charge no VAT and add a note such as “Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung”.
For construction services supplied to other construction businesses, the customer pays the VAT (reverse charge). Invoice net and note “Übergang der Steuerschuld auf den Leistungsempfänger”. Check with a tax adviser if you are unsure.
E-invoicing and record keeping
E-invoices are required only for the federal government, since 2014. Read the Austria e-invoicing guide. Keep invoices for seven years.