e-invoicing the public administration
Since 1 January 2014, it has been compulsory to e-invoice federal agencies. In accordance with Section 5 of the IKT-Konsolidierungsgesetz (IKTKonG), the contractual partners of federal agencies (e.g. suppliers, service providers) in the trade of goods and services are obliged to submit invoices exclusively in electronically structured form. Federal agencies no longer accept paper invoices. The only exception is for cash transactions.
These regulations apply in principle to all traders from EU Member States in Austria. Foreign contractual partners of federal agencies are only obliged to issue and transmit e-invoices in accordance with the technical possibilities. Paper invoices are therefore also still accepted. E-invoices can be submitted via USP.gv.at or PEPPOL. Foreign contractual partners with registered office in Austria are, however, subject to the e-invoicing obligation.
Several types of submission are available. After an initial check for formal errors, the electronic invoice is forwarded to the appropriate department. A copy of the invoice in PDF format is automatically generated and sent back to the e-mail address(es) specified in the electronic invoice as confirmation of the submission. If the invoice submission did not work, the sender is made aware of this by the system.
For reasons of synergy, the functions for the submission of e-invoices are also being made available to other public administrative units (e.g. provinces, municipalities, cities). There is currently no obligation for the contractual partners of these administrative units to submit invoices electronically.
Two videos contain helpful tips on submitting an e-invoice to the public administration:
- What options does the USP offer for submitting an e-invoice to the federal government?German text
- How do I submit an e-invoice to the federal government?German text
More detailed information on e-invoicing the public administration can be found in the information brochures of the Federal Ministry of Finance:
- Step-by-step guide to creating/submitting an e-invoice (→ E-RECHNUNG.GV.AT)
- FAQ (Frequently Asked Questions) on e-invoicing the federal government (→ E-RECHNUNG.GV.AT)
- Guidelines for creating and submitting invoices (→ E-RECHNUNG.GV.AT)
- Federal agencies (→ E-RECHNUNG.GV.AT)
- Invoice recipients (→ E-RECHNUNG.GV.AT)
- Types of submission (→ E-RECHNUNG.GV.AT)
Responsible for the content: Federal Ministry of Finance