Austria
cXML invoicing compliance resources for Austria.
Introduction
When setting up your remit-to address , your VAT ID must begin with ATU, followed by eight digits. For example: ATU12345678
All tax amounts must include the
alternateAmount
and
alternateCurrency
attributes. The alternate currency must be set to
EUR
.
See Providing Amounts in Local Currency for more info.
Invoice content requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | The full name of the supplier |
| Supplier Address | Mandatory | The address of the supplier |
| Supplier VAT ID | Conditional | The VAT ID-number of the supplier |
| Supplier Co. Reg. Num. | Mandatory | The supplier's Company Registration Number (or number of registration for a branch) |
| Supplier Place of Reg. | Mandatory | A precise indication of the seat of the company |
| Buyer Name | Mandatory | The full name of the buyer |
| Buyer Address | Mandatory | The address of the buyer |
| Buyer VAT ID | Conditional | The VAT ID-number of the buyer |
| Invoice Date | Mandatory | The date of issue of the invoice |
| Date of Supply | Conditional | The date of the supply of the goods/services |
| Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier. |
| Delivery Date | Mandatory | The date of the delivery of the goods/services |
| Currency | Mandatory | The currency in which the VAT amount is expressed |
| Local Currency Tax | Conditional | The tax expressed in local currency |
| Exchange Rate | Conditional | The value of local currency for the purpose of conversion to EUR |
| Net Total | Mandatory | Amount payable (VAT excluded) |
| Tax Total | Mandatory | Amount of VAT payable |
| Gross Total | Conditional | Amount payable (VAT included) |
| Quantity | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered. |
| Description | Mandatory | The description/nature of the goods or services |
| Taxable Amount | Mandatory | Mandatory per VAT rate or exemption (expressed in Euros) |
| VAT Rate | Conditional | Applicable VAT rate (per good/service) |
| VAT Amount | Conditional | VAT Payable at line level |
| Any others, please specify: | ||
| Cash Accounting Scheme | Conditional |
The principles of cash accounting means that VAT is recorded when it is received; in contrast with the standard VAT accounting scheme where VAT is recorded on the date of issuing or receiving a VAT invoice, regardless of when (or if) the payment is made. |
| Reference to the reverse charge mechanism | Conditional | The Reverse Charge Mechanism shifts the responsibility for the reporting of a VAT transaction from the supplier to the buyer of a good or service |
| Reference in case supply is exempt from VAT | Conditional | |
| Company Name | Mandatory | |
| Indication of Company Liquidation | Conditional | |
| Registered Seat | Mandatory | The location of the Companies Headquarters |
| Registration Number | Mandatory | Companies Registration Number |
| Court of Registration | Mandatory | |
| Early payment discount | Conditional |
Extrinsic fields
The following extrinsics are required to send a compliance-assured Austrian invoice. You may require additional extrinsics specific to your industry or billing situation:
-
ExchangeRate
Other extrinsics may be required based on your specific invoicing scenario. See Adding Extrinsics to Your Invoice for more info.