Calculating default interest: formula, current rate and a reminder template
Default interest is 9 percentage points above the base rate between businesses, 5 when a consumer is involved. With the base rate valid since 1 July 2026 that is 10.52 % and 6.52 %. Formula, a worked example and a reminder text to copy.
§ 19 UStG: the correct small-business note on your invoice (2026)
The sentence most people copy — "Gemäß § 19 UStG wird keine Umsatzsteuer berechnet" — no longer matches the law precisely: since the 2025 reform, small-business turnover is tax-exempt. Here is the wording § 34a UStDV asks for, plus the Austrian version.
Payment reminders in English: templates for first, second and final notice
German dunning has three escalating stages and English has no single word for it. Three templates to copy — payment reminder, second reminder, final notice — with the German equivalents and what changes when the client is abroad.
Mandatory invoice details in Austria (§ 11 UStG) — the checklist
What must an Austrian invoice contain? The complete § 11 UStG list, when the customer VAT ID becomes mandatory, the 400 € small-amount threshold — and where Austria differs from Germany.
Looking for the full reference rather than a single question? The guides cover mandatory invoice fields, the small-business scheme, reverse charge and payment reminders from the ground up.