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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Umsatzsteuer — Austrian VAT regimes

Austria applies the EU VAT Directive 2006/112/EC via the Umsatzsteuergesetz 1994 (UStG). Four main rates, an SME scheme (Kleinunternehmer) at €35,000, and extensive sectoral reverse charge (UStG § 19) to fight carousel fraud. Every B2G e-Rechnung must be coded according to this fiscal grammar.

The 4 Austrian VAT rates

RateScopeEN 16931 code (UNCL5305)
20 % — Normalsteuersatz All operations not covered by another rate: professional services, industrial equipment, electronics, clothing, automotive, alcohol, telecoms. S (Standard rate)
13 % — Ermäßigter Steuersatz Culture (museums, theatres, concerts), hotel accommodation, artwork sales by the artist, live animal sales, local wine sales (Buschenschank), sports entries. Rate created by AbgÄG 2015 (Apr 2016). AA (Lower rate)
10 % — Ermäßigter Steuersatz Food, books, pharmaceuticals, newspapers and magazines, public passenger transport, on-site restaurants, residential rent. AA (Lower rate, distinct sub-code via CIUS mapping)
0 % — Steuerbefreiung mit Vorsteuerabzug Intra-EU deliveries (innergemeinschaftliche Lieferung, § 7 UStG), exports outside EU, residential PV panels < 35 kWp (PV Law 2024). The 0 % rate allows input VAT deduction (different from § 6 UStG exemption). Z (Zero rated)
Exemption § 6 UStG (no deduction) Banking, insurance, healthcare, education, long-term residential rent. No VAT collected but no input VAT deduction either. E (Exempt)

Kleinunternehmer scheme — the SME franchise

The Kleinunternehmer scheme (UStG § 6 Abs. 1 Z 27) is the VAT exemption regime for very small businesses:

  • 2024 threshold: annual net turnover < €35,000. A 15 % overshoot tolerance once every 5 years is accepted.
  • 2025+ threshold: raised to €42,000 by the Abgabenänderungsgesetz 2024, aligned with EU Directive 2020/285.
  • Consequences: no VAT charged, no input VAT deduction. Mandatory mention on the invoice: "Umsatzsteuerbefreiung nach § 6 Abs 1 Z 27 UStG (Kleinunternehmer)".
  • Option to tax: written waiver (Verzicht) possible for at least 5 years, useful when there are many input-VAT-rich purchases.
  • e-Rechnung impact: Kleinunternehmer issuing to the Bund still go through USP and use ebInterface (the format is neutral vs. fiscal regime). The TaxItem block carries TaxedAmount = 0.

Reverse charge — UStG § 19

The reverse charge mechanism (Übergang der Steuerschuld auf den Leistungsempfänger, UStG § 19) is extensively used in Austria:

SectorUStG basis
Construction (Bauleistungen)§ 19 Abs 1a — since 2002, fraud prevention
Gold§ 19 Abs 1d — investment and industrial gold
Scrap and waste (Schrott)§ 19 Abs 1e — since 2008
Mobile phones, tablets, consoles, integrated circuits§ 19 Abs 1d — above €5,000 net per lot, since 2014
Gas and electricity B2B§ 19 Abs 1c — since 2014
CO₂ emission quotas§ 19 Abs 1d — since 2010
Intra-EU acquisitions§ 19 Abs 2 — general EU rule
Intra-EU B2B services§ 19 Abs 1a (Art. 196 Directive 2006/112/EC)
  • Invoice wording: "Übergang der Steuerschuld gemäß § 19 Abs X UStG" + recipient UID-Nummer.
  • EN 16931 code: AE (VAT reverse charge) for the line / invoice, with explanatory note in BT-110/BT-118.
  • Intra-EU recap (ZM): intra-EU operations must be reported in the Zusammenfassende Meldung (equivalent of the French DEB), via FinanzOnline monthly or quarterly.

UID-Nummer — the Austrian VAT identification number

  • Format: ATU + 8 digits, e.g. ATU12345678. The U distinguishes the Umsatzsteuer-Identifikationsnummer from other tax identifiers (Steuernummer, the internal 9-digit ID).
  • Issuance: on request to the Finanzamt, automatic for intra-EU taxpayers. Lead time 2-4 weeks.
  • Verification: via VIES (EU system) or directly on FinanzOnline. No dedicated public REST API like Hungary's QueryTaxpayer NAV.
  • Difference vs. Steuernummer. The Steuernummer (9 digits, format XX-XXX/XXXX) is used for corporate tax (KöSt), income tax (ESt), real estate tax. The UID-Nummer is only for VAT and intra-EU trade.

UVA returns and OSS / IOSS

  • UVA (Umsatzsteuervoranmeldung): monthly VAT return (above €100,000 net turnover) or quarterly (below). Due on the 15th of the second month after. Via FinanzOnline mandatorily since 2003.
  • UVA 2026 — digital flow: UVA data can be prefilled from USP B2G e-invoices + ZM, with an "accounting export validation" function being industrialised.
  • ZM (Zusammenfassende Meldung): intra-EU recap statement — equivalent of the French DEB. Monthly or quarterly, via FinanzOnline.
  • U30 (Jahreserklärung): annual VAT regularisation return, due before 30 June of year N+1.
  • OSS / IOSS: EU VAT One-Stop-Shop for cross-border B2C e-commerce. Austria is part of OSS since 1 July 2021 — returns via FinanzOnline.

Common pitfalls

  • Wrong rate code on the e-Rechnung. Using S (20 %) instead of AA (10 %) for a restaurant operation: common ERP error. The EN 16931 validator detects the rate / amount mismatch.
  • Forgetting the reverse charge mention. An invoice without the "Übergang der Steuerschuld" wording is contestable by the tax authority and risks a PEPPOL rejection.
  • Invalid recipient UID-Nummer. Without a VIES-verified recipient UID, the intra-EU exemption is denied and the operation is requalified as domestic (with 20 % VAT).
  • Confusing Steuernummer and UID-Nummer. On the e-Rechnung, the VATIdentificationNumber block expects the UID-Nummer (AT prefix), not the internal Steuernummer.
  • Underestimating the Kleinunternehmer scheme. Many freelancers issue an invoice with VAT by mistake: they then have to issue a corrective credit note.