E-invoicing model:
  • B2G: Centralised/Peppol
  • B2B: Post-Audit
Mandatory file format:
  • B2G: ebInterface (several versions), Peppol BIS, UBL (various versions)
  • B2B: N/A
B2G requirements:
  • B2G Federal level: USP/Peppol
  • B2G other levels: BBG
Archiving requirements:
  • Movable Property: 7 years
  • Immovable property: 22 years
  • Optional


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.

Compliance is complicated

Want to learn more about how Tungsten Network makes the process of staying compliant easier?



  • Other applicable taxes
Introduction of carbon tax

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.