documentation/content/applications/finance/accounting/customer_invoices/electronic_invoicing/austria.rst
“Chiara f51520413e [ADD] accounting: e-invoicing regulations
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Signed-off-by: Chiara Prattico (chpr) <chpr@odoo.com>
2024-12-10 14:49:06 +00:00

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Odoo electronic invoicing in Austria
====================================
Odoo Invoicing is your trusted partner for safe, efficient, and legally compliant e-invoicing
solutions tailored to Austria's regulatory standards, and compatible with the European `Peppol
<https://peppol.org/about/>`_ framework.
Legal framework for e-invoicing in Austria
==========================================
In Austria, businesses must adhere to e-invoicing laws that ensure secure, authentic, and storable
transactions. The main regulation governing e-invoicing requirements in Austria is the `Austrian VAT
Act (UStG) <https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873>`_
and its related e-invoicing standards for public procurement (`BGBI. I Nr. 32/2019 <https://360.lexisnexis.at/d/rechtsnorm-ris/32_bundesgesetz_mit_dem_das_beamten_dienstrechtsge/b_bgbl_2019_2019_I_32_46c550bf37>`_),
which aligns with `EU Directive 2014/55/EU <https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32014L0055>`_.
These laws mandate that all businesses engaged in :abbr:`B2G (business-to-government)` transactions
must use e-invoicing, and increasingly, e-invoicing is encouraged for B2B transactions to improve
tax compliance and transparency.
Compliance with Austrian e-invoicing regulations
================================================
Odoo Invoicing makes it easy for businesses to send, store, and ensure the integrity of their
invoices. Here is how Odoo ensures compliance:
- **Supported format**: Odoo supports standard e-invoice formats such as PDF with digital signatures
and XML in :abbr:`UBL (Universal Business Language)` format, which are fully compatible with
e-rechnung.gv.at, Austria's central electronic invoicing platform for public procurement
transactions. Any platform can be used if connected to the authentication services of the Federal
Service Portal (:abbr:`USP (Unternehmensserviceportal)`) e-rechnung.gv.at for e-invoicing
transmission.
- **Secure storage and retrieval**: In accordance with the Austrian requirement to store invoices
for a minimum of seven years, Odoo securely archives all invoices in a tamper-proof system,
ensuring that they can be easily retrieved during audits.
- **Automatic VAT calculation and reporting**: Odoo Invoicing helps businesses stay in line with
Austrian VAT requirements by automatically calculating and including VAT in invoices and ensuring
that each invoice follows the legal format for B2B and :abbr:`B2G (business-to-government)`
transactions.
.. seealso::
:doc:`Austria fiscal localization documentation <../../../fiscal_localizations/austria>`
.. admonition:: Disclaimer
This page provides an overview of Austrian e-invoicing laws and how Odoo Invoicing supports
compliance with the Austrian VAT Act (UStG) and related regulations. It does does not constitute
legal advice. We recommend consulting with a tax advisor or legal professional familiar with
Austrian e-invoicing regulations to ensure full compliance tailored to your specific business
requirements.