Invoices in Austria: VAT, UID, required details § 11 UStG

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An Austrian invoice from Rhinvoice carries 20 %, 10 % or 13 % VAT (§ 10 UStG 1994) on the date of supply, your UID above EUR 400 (§ 11 UStG), above EUR 10,000 also your business customer’s UID, the legal notice for reverse charge, small businesses or tax-free supplies, and a GiroCode (EPC QR code). With the interface language Deutsch (Österreich) Rhinvoice writes months the Austrian way, with “Jänner”; documents print dates as numbers, such as 05.01.2026.

Which VAT rate applies?

Rate	In Rhinvoice
20 %	standard rate
10 %	reduced rate
13 %	second reduced rate

Source: § 10 UStG 1994. Rhinvoice holds these rates for supplies from 1 January 2016. The rate on the date of supply applies: the end of the service period, else its start, else the invoice date. When issuing, Rhinvoice freezes the rate of every line.

Required details under § 11 UStG

Before issuing, Rhinvoice checks the amounts from which a UID is needed:

Invoice total, gross	What Rhinvoice asks for
up to EUR 400	small-amount invoice (§ 11 Abs. 6 UStG): no UID needed
above EUR 400	your UID (§ 11 Abs. 1 Z 3 lit. i UStG)
above EUR 10,000 to a business	also the customer’s UID (§ 11 Abs. 1 Z 3 lit. b UStG)

Enter your UID under Settings → Company in the field VAT number (UID), in the form ATU12345678. The customer’s UID belongs to the customer; Rhinvoice asks for it above EUR 10,000 for business customers in Austria. Amounts in currencies other than EUR never count as small amounts.

Without a service period, Rhinvoice prints the invoice date as the date of supply (§ 11 Abs. 1 Z 3 lit. d UStG). It assigns the invoice number only when issuing, without gaps. Names and addresses of both sides, the lines and the net amount and VAT per rate complete the invoice.

Small business

Switch on Small business (§ 6 Abs. 1 Z 27 UStG) under Settings → Company. Your invoices then contain no VAT and this notice:

Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung (§ 6 Abs. 1 Z 27 UStG).

(English documents: “No VAT is charged (small business scheme).”) Rhinvoice asks small businesses for no UID. Change the wording under Settings → Texts → Legal notices.

Reverse charge and supplies abroad

Rhinvoice decides the tax treatment from your country, the customer’s country, whether the customer is a business and whether it has a UID. Goods and services are treated separately, on the same invoice too.

Case	VAT	Notice on German documents
Customer in Austria	yes	none
Service to a business in another EU country with a UID	no	“Übergang der Steuerschuld auf den Leistungsempfänger (Reverse Charge).” (§ 11 Abs. 1a UStG)
Goods to a business in another EU country with a UID	no	“Steuerfreie innergemeinschaftliche Lieferung (Art. 6 Abs. 1 i. V. m. Art. 7 UStG).”
Goods leaving the EU, private customers included	no	“Steuerfreie Ausfuhrlieferung (§ 6 Abs. 1 Z 1 i. V. m. § 7 UStG).”
Service to a business outside the EU	no	“Nicht im Inland steuerbare Leistung.”
Private customer inside or outside the EU (service)	yes	none

Without the customer’s UID there is no reverse charge: an EU business without a UID is charged Austrian VAT, and the editor points this out. For intra-Community supplies Rhinvoice needs your UID and the customer’s, and reminds you of the proof that the goods arrived. You can change the tax treatment by hand in the editor; Rhinvoice logs the change with a reason in the history.

Distance sales to private customers in the EU keep Austrian VAT. Rhinvoice does not track the EU-wide threshold of EUR 10,000 a year (OSS).

GiroCode (EPC QR code)

Every invoice in EUR gets a GiroCode next to the payment terms, following the European Payments Council guidelines (EPC069-12), with your IBAN, the account holder, the amount and the invoice number as remittance text. Your customer scans it with a banking app. You need an account in EUR under Settings → Bank accounts.

E-invoice

Rhinvoice embeds a ZUGFeRD / Factur-X invoice (EN 16931) in the PDF of every issued invoice by default (switch: Settings → Print template), as long as the details it needs are complete; accounting software reads it directly. The Austrian format ebInterface for the public sector is not supported. More under e-invoice.

Keeping invoices

Keep invoices for ten years (§ 132 BAO). From issuing on, content and PDF are locked in Rhinvoice, in the database too, and the PDF is kept with its SHA-256. Corrections are made only by a cancellation invoice with its own number. Protect the data with a backup. Try everything in the demo at at.rhinvoice.com.

Your company’s country is missing? Rhinvoice can be extended: Adding more countries.

Questions

Which VAT rates apply in Austria?

20 % (standard), 10 % (reduced) and 13 % (second reduced rate) under § 10 UStG 1994. Rhinvoice uses the rate on the date of supply.

Above which amount must my UID be on the invoice?

On invoices above EUR 400 gross (§ 11 Abs. 1 Z 3 lit. i and Abs. 6 UStG); below that it is a small-amount invoice. Small businesses need no UID on the invoice.

When does the invoice need the customer's UID?

On invoices above EUR 10,000 gross to a business (§ 11 Abs. 1 Z 3 lit. b UStG), and always for reverse charge and intra-Community supplies. Rhinvoice checks the amount limit for business customers in Austria, and reverse charge and intra-Community supplies always.

Which notice does Rhinvoice print for small businesses?

German documents carry the notice "Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung (§ 6 Abs. 1 Z 27 UStG)." You can change the wording under Settings → Texts → Legal notices.

How long must invoices be kept in Austria?

Ten years (§ 132 BAO). Rhinvoice locks issued invoices with their PDF; corrections are made only by a cancellation invoice.