Managing Electronic Documents in Austria
In Austria, you can send electronic documents via email or through the PEPPOL eDelivery Network.
In 2014, the Federal Government of Austria implemented mandatory electronic invoicing. The Austrian XML standard for electronic invoices, known as ebInterface, has been adopted across various versions and remains widely accepted. While ebInterface is predominantly used for domestic electronic invoicing, Peppol is primarily employed for cross-border invoicing.
The table below outlines the current regulatory states and future outlooks for B2G, B2B, and B2C (business-to-consumer) sectors.
| Transaction Type | Current Regulatory State | Regulatory Outlook |
|---|---|---|
| B2G | Electronic invoicing has been mandatory since 2014. The Peppol BIS3 format is an accepted format and method for electronic invoicing.  Supported by Document Capture.1 Supported by Document Output.2 | No changes are expected. |
| B2B | No legislation is in place. Supported by Document Capture.1 Supported by Document Output.2 | No changes are expected. |
| B2C | No legislation is in place. | No changes are expected. |
- Document Capture can receive Peppol BIS 3.0 through Continia Delivery Network. Document Capture can receive EbInterface files via email and not through Continia Delivery Network.
- Document Output supports sending Peppol BIS 3.0 Invoice and Credit Memos, however, it does not support documents in the ebInterface format.
Additional information
The private sector can access the Austrian Business Service Portal (USP) to authenticate electronic invoices and connect with the public sector, exclusively in the ebInterface format. Local businesses operating within Austria can use the USP at no cost.
The Federal authorities in Austria no longer accept paper invoices or invoices sent by email in PDF format.
There is no requirement for usage of electronic certificates/signatures for PDF files sent to the B2B segment in Austria.