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Taxation | VAT-Assessment & Refund | Supplying in Austria | Invoicing |

What are the specific features of invoices concerning the intra-EU supply of goods?

Invoices for the intra-EU supply of goods must, in principle, contain the invoice details required under "What information must an invoice contain?" (see link below) and the following should be noted:

the VAT identification number of the issuer of the invoice (supplier),
the VAT identification number of the recipient (except in case of supply of new vehicles),
an indication of the tax-exempt intra-EU supply of goods (see example 1).

Example 1:

" tax-exempt intra-EU supply of goods";

The simplifications for small-value invoices do not apply to the intra-EU supply of goods.