Reference
Invoice requirements
What an Austrian invoice must contain under the VAT Act (UStG) for the recipient to reclaim input VAT. Get one element wrong and the deduction can fail – which is the recipient’s problem as much as the issuer’s.
The information sheet
Our summary of the mandatory elements is available as a PDF. It sets out what a full invoice must show, and the lighter requirements that apply to small-value invoices.
Download the PDF (German, 276 kB)
PDF, German, 276 kB · dated 2014
Please note
This PDF dates from 2014 and cannot be read reliably by screen readers. We are happy to supply the content in an accessible form on request – and the thresholds it quotes should be checked against the current rules before you rely on them.
If you would rather have the requirements checked against an invoice you have actually received, send it to us.