Invoice format in Austria: Rechnung rules

Austria invoice facts

What a Austria rechnung must show

12 fields, from the sources listed below.

• Supplier name and address
• Customer name and address
• Supplier UID-Nummer
• Customer UID-Nummer when the gross total exceeds €10,000
• Quantity and trade name of the goods, or type and extent of the services
• Date or period of the supply
• Net amount (Entgelt) for each tax rate (20%, 13% or 10%)
• Tax rate applied (20%, 13% or 10%)
• Tax amount for each rate (20%, 13% or 10%)
• Date of issue (Ausstellungsdatum)
• Unique consecutive invoice number
• Note on any exemption or on reverse charge (Übergang der Steuerschuld)

Sample rechnung in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked USt. example in EUR

A net amount of € 1.000,00 at each USt. rate of Austria: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (de-AT)

How de-AT writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Austria invoicing rules

• Under §11 UStG a Kleinbetragsrechnung of up to €400 including tax only needs the supplier name and address, quantity and description, date of supply, gross amount and tax rate.
• A domestic Rechnung to another business whose gross total exceeds €10,000 must show the customer's UID-Nummer as well as the supplier's own.
• Kleinunternehmer who use the small-business exemption print a note that no USt. is charged under §6 Abs. 1 Z 27 UStG instead of a tax amount.
• The 10% rate covers items such as food, books and accommodation, while 13% applies to a narrower list that includes cultural events and live plants.
• Invoices to the Austrian federal government must be sent as structured e-invoices through e-Rechnung.gv.at, a requirement in place since 2014.
• Keep invoices for seven years under §132 BAO; records that relate to land and buildings must be kept for longer.

E-invoicing, simplified invoices and record keeping

How to make a rechnung for Austria

1. 1

   Set currency and format

   Choose EUR and the de-AT format so amounts read like € 1.234,50.

2. 2

   Title and number

   Title the document "Rechnung" and number it in sequence, for example AT-2026-0036.

3. 3

   Your tax ID

   Enter your UID-Nummer (format ATU12345678) in the seller details.

4. 4

   Add USt.

   Add USt. at 20%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 12 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.