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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."

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

Cross-Border Invoicing

To EU Businesses (B2B)

For B2B services to other EU countries, the Reverse Charge applies. Invoice at 0% VAT.

Required invoice note

"Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge)"

You must validate their VAT number via VIES before applying reverse charge.

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.

Related tools

VIES Checker → VAT Decision Tool → Reverse Charge Guide →

Invoicing from Austria?

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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, apply reverse charge at 0% USt. Include the statement "Steuerschuldnerschaft des Leistungsempfängers" and both VAT numbers.

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