What must an Austrian invoice contain?

§ 11 UStG requires: name and address of the supplying business and the customer, quantity and commercial description of the supply, the date or period of supply, the fee, the tax rate and tax amount, the issue date, a sequential invoice number, and the supplier's VAT ID. Above 10.000 € gross, the customer's VAT ID is also required.

Up to what amount is a simplified invoice allowed?

Up to 400 € gross (§ 11 Abs. 6 UStG). The customer's name and address, the sequential number and the VAT ID may then be omitted, and a gross amount plus tax rate replaces the split fee and tax amount. It does not apply to intra-EU supplies.

How does this differ from Germany?

Three things. The simplified-invoice threshold is 400 € in Austria against 250 € in Germany. Austria adds a requirement for the customer's VAT ID above 10.000 € gross, which Germany has no equivalent of. And Austria generally wants the issuer's VAT ID, whereas a German tax number suffices in Germany.

Does a small business need a VAT ID on the invoice?

No. With no VAT charged there is no VAT-ID requirement. What belongs on the invoice instead is the exemption note: "Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung gemäß § 6 Abs. 1 Z 27 UStG." The threshold is 55.000 € gross with a 10 % tolerance.

What does a GmbH have to add?

Not from the VAT act but from § 14 UGB: the registered company name, legal form, company-register number, the register court, and the registered seat. This applies to all business letters and order forms, invoices included, and is easily missed by sole traders once they are entered in the register.

How long must invoices be kept?

Seven years (§ 132 BAO), counted from the end of the calendar year in which the invoice was issued; 22 years where property is involved. Germany requires ten — if you serve both markets, work to the longer period.

Invoicing · Austria

Mandatory invoice details in Austria (§ 11 UStG) — the checklist

An Austrian invoice needs nine details under § 11 UStG — plus two things Germany has no equivalent of: the customer’s VAT ID above 10.000 € gross, and a simplified-invoice threshold of 400 € rather than 250 €.

The § 11 UStG checklist

If one of these is missing the invoice is formally deficient — and your customer loses the input-VAT deduction. That is why B2B invoices get bounced back:

Name and address of the supplying business
Name and address of the recipient
Quantity and commercial description of the goods, or type and scope of the service
Date of supply, or the period covered
The fee for the supply (net)
The applicable tax rate — or, where exempt, a note saying so
The tax amount attributable to the fee
Issue date and a sequential invoice number
The issuing business's VAT ID (UID)

The customer's VAT ID — mandatory above 10.000 €

Where the total of an invoice exceeds 10.000 € gross, the recipient’s VAT ID must appear on it too, provided the supply goes to another business for that business. This is specific to Austria and is by far the most common formal defect on larger B2B invoices.

Two practical consequences: ask for the VAT ID when you create the client record, not when you write the invoice. And validate EU customers against the European Commission VIES system — an invalid ID costs you the exemption on an intra-EU supply.

Simplified invoices up to 400 €

Below 400 € gross, § 11 Abs. 6 UStG allows a simplified invoice. These may be omitted:

The recipient's name and address
The sequential invoice number
The VAT ID
The split of fee and tax amount — a gross figure plus the rate is enough

What must remain: your name and address, the quantity and description, the date of supply and the issue date. The simplification does not apply to intra-EU supplies, where the full set is always required. Since 2025, small businesses may also invoice under the simplified rules.

Austria vs. Germany at a glance

Item	Austria	Germany
Legal basis	§ 11 UStG	§ 14 UStG
Simplified invoice	400 €	250 €
Customer's VAT ID	Required above 10.000 € gross	Only for reverse charge / intra-EU supply
Issuer identifier	VAT ID (UID)	Tax number or VAT ID
Small-business threshold	55.000 € gross	25,000 € / 100,000 € net
Retention	7 years (§ 132 BAO)	10 years

If you invoice into both markets, do not reuse the German template “with an Austrian rate” — the 10.000 € VAT-ID duty and the different simplified threshold are exactly what falls through. The German side is covered in the mandatory-fields guide, and the small-business wording for both countries in the § 19 wording post.

Last updated 28 August 2026. Thresholds verified on 28 August 2026 (WKO, USP.gv.at). This article is general information and does not replace tax advice.