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Invoicing from Austria

Austrian VAT (USt) guide for service businesses

20%

Standard Rate

10%

Reduced Rate

AT

VAT Prefix

USt

Local Name

VAT Registration in Austria

In Austria, VAT is called USt (Umsatzsteuer). You register with the Finanzamt (tax office) to obtain a UID-Nummer (VAT identification number).

Kleinunternehmerregelung (Small Business Exemption)

Austria offers a VAT exemption for businesses with annual turnover below €55,000. Under this scheme, you don't charge VAT but also cannot reclaim input VAT.

Include on invoices: "Umsatzsteuerbefreit gemäß § 6 Abs. 1 Z 27 UStG."

Cross-Border SME Scheme (Directive 2020/285)

Since January 2025, small businesses established in other EU Member States can apply for VAT exemption in Austria, provided their EU-wide annual turnover does not exceed €100,000 and they meet Austria's local threshold. Registration is via a single prior notification in the Member State of establishment.

VAT Rates

Rate type	Percentage
Standard	20%
Reduced	13%
Second reduced	10%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Invoice Requirements (Rechnung)

Austrian invoices must include:

Your details

1 Business name and address

2 UID-Nummer (ATU12345678)

Client details

3 Client name and address

4 Client VAT number (if B2B)

Invoice details

5 Sequential invoice number

6 Invoice date + delivery date

7 Description of services

Amounts

8 Net amount (Nettobetrag)

9 VAT rate and amount

10 Total including VAT

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Cross-Border Invoicing

To EU Businesses (B2B)

For B2B services to other EU countries, the Reverse Charge applies. Invoice without VAT — the buyer accounts for VAT in their country.

Required invoice note

"Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge)"

You should verify that your client is a taxable person — the standard way to do this is by checking their VAT number through VIES.

To EU Consumers (B2C)

For most services to consumers in other EU countries, charge Austrian VAT (20%). For digital services, you may need to register for OSS and charge the destination country's VAT rate.

Outside the EU

B2B services to clients outside the EU are outside the scope of Austrian VAT. Invoice without VAT.

Required invoice note

"Nicht steuerbare Leistung gemäß § 3a UStG 1994"

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically when you add a client. Based on the validation result, it applies the correct Reverse Charge treatment for EU B2B sales. All required invoice notes are added automatically.

Learn more about reverse charge →

UID-Nummer Format

Austrian VAT numbers follow the format: ATU + 8 digits.

Example

ATU12345678

The "U" in ATU stands for "Umsatzsteuer" (VAT). This format is unique to Austria within the EU.

Common questions

What is the UID-Nummer? ⌄

The UID-Nummer (Umsatzsteuer-Identifikationsnummer) is your Austrian VAT ID for EU transactions. It follows the unique format ATU + 8 digits. The U stands for Umsatzsteuer.

Is there a small business exemption? ⌄

Yes. The Kleinunternehmerregelung exempts businesses with annual turnover below €55,000 from charging USt. You must include the exemption note and cannot reclaim input VAT.

What are the invoice requirements? ⌄

Austrian invoices (Rechnungen) must include your business details, UID-Nummer, client details, invoice number and date, service description, net amount, USt rate and amount, and gross total.

How does reverse charge work for Austrian businesses? ⌄

When invoicing VAT-registered businesses in other EU countries, reverse charge applies — you invoice without USt. Include the statement "Steuerschuldnerschaft des Leistungsempfängers" and both VAT numbers. The client accounts for VAT in their country.

Disclaimer: This guide covers common scenarios for service businesses invoicing from Austria. For complex situations, confirm requirements with your Steuerberater.