• Last edited on: 14 November 2020


cXML invoicing compliance resources for Austria.


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.

Example invoices