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Points to note when invoicing under the reverse-charge system

If the entrepreneur makes supplies for which the tax liability is shifted to the recipient of the supply the invoice must contain the following information:

• all invoice details required under “What information must an invoice contain?”
• the VAT identification number of the recipient of the supply,
• an indication that the recipient of the supply is liable to pay the tax (see example 1-3).

Example 1:

Indication of the legal provision: "second sentence of Sec. 19 (1) VAT Act 1994;” or reverse-charge system in the case of construction services: “Sec. 19 (1a) VAT Act 1994”

Example 2:

"The tax liability is shifted to the recipient of the supply"

Example 3:

"Reverse-charge system"

Please note that it is not allowed to separately indicate the VAT on such invoices. Otherwise the entrepreneur making the supply additionally owes the VAT indicated on the invoice.

If there is no requirement for a foreign entrepreneur to register for VAT in Austria (i.e. in the case of reverse-charge), entrepreneurs that are active within the territory of the EU must indicate the VAT identification number of the respective EU member state. Entrepreneurs in third countries need not indicate a VAT identification number, if they do not have such a number.

• What information must an invoice contain?
• Reverse-charge

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