- B2G: Centralised/Peppol
- B2B: Post-Audit
Mandatory file format:
- B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
- B2B: N/A
- B2G Federal level: USP/Peppol
- B2G other levels: BBG
- Movable Property: 7 years
- Immovable property: 22 years
Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.
Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.
- Other applicable taxes
In line with several other countries introducing ‘greener’ tax measures, Austria is implementing a carbon tax from 1 July 2022. This aims to curb greenhouse gas emissions.
Austrians will need to pay 30 Euros per tonne of CO2- this will rise to 55 Euros per tonne in 2025. The incentive behind this measure is to reduce reliance on carbon-intensive forms of transportation and heating, as well as opting for more climate-friendly choices.