Regulatory updates - Austria
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
2026-07-13
Compliance Alert – Austria introduced new VAT rate for essential food products
Effective July 1, 2026, Austria introduced a new VAT rate of 4.9% to be applied on certain essential food items.
Country specifications
E-Invoicing/CTC Model:
B2G: Centralised/Peppol B2B: Post-Audit
Mandatory Infrastructure:
- B2G Federal level: USP/Peppol - B2G other levels: BBG - B2B: N/A
Mandatory Format:
- B2G: ebInterface (several versions), Peppol BIS, UBL (various versions) - B2B: N/A
Mandatory for Issuing:
- B2G: Suppliers to federal agencies - B2B: no explicit requirements
Mandatory for Receiving:
- B2G: All contracting authorities - B2B: Buyer's consent required
eSignature:
Optional
Archiving Period:
Movable Property: 7 years Immovable property: 22 years
Archiving Abroad:
Allowed under conditions
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