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Austria

Executive summary

Besides large firms exchanging invoices using proprietory invoice formats, e-invoicing is increasingly being used in Austria by SMEs due to the availability of the Austrian XML-invoice standard ebInterface. Widespread use of real structured e-invoicing is still a long-term goal, but the situation is improving year by year.
E-invoicing in Austria has been traditionally utilized by large companies only exchanging proprietary invoice formats or EDIFACT invoices. Over the last years the Austrian standardized e-invoicing format ebInterface has emerged which its primarily aimed at SMEs. It has been integrated in some ERP systems and is webformulars make ebinterface available online all Austrian companies. Besides traditional invoicing formats and the XML-based ebInterface also the exchange of PDF-invoices is in use.
E-invoicing is heavily promoted by the Austrian Chamber of Commerce through all of it's communication channels. The Austrian E-invocing standard ebInterface is being continously improved and it's version 3.0 (ready by the end of 2008) will for the first time also be ready for use by a significant group of large scale companies.

Legal aspects

E-Invoicing is regulated in § 12/2 of the VAT-Law stating that the recipient must agree to the electronic form of transmission and that authenticity and integrity is provided. This can until now) be done by using EDI or advanced electronic signatures. Until the end of 2009 fax-transmission is also valid. Further details are regulated in a decree of the Ministry of Finance dated 23.12.2003 and in a further decree from 13.7.2005

Important Links of the Chamber of Commerce Austria: