THEMES A-Z

What information must an invoice contain?

Invoices must contain the following information:

the name and address of the taxable person making the supply of goods or services;

the name and address of the customer (recipient of the supply of goods or services);
The customer´s VAT identification number; the obligation to indicate the customer´s VAT identification number exists only if the amount is more than € 10 000 and the taxable person is established in Austria;
the quantity and the commercially used description of the goods supplied or the type and scope of the services supplied;
the date of the supply of goods or services or the period over which the supply of services extends;
the consideration for the supply of goods or services and the applicable tax rate; in case of tax exemption it is necessary to indicate that the said supply of goods or services is tax-exempt;
the amount of tax payable on the basis of the consideration;
the date of issue;
a consecutive number in one or more numerical sequences which is assigned only once for the purpose of identifying the invoice; foreign entrepreneurs need their own number range for supplies in Austria;
the VAT identification number of the issuer of the invoice; the obligation to indicate the VAT identification number exists only where the entrepreneur makes supplies of goods or services which entitle to deduction of input VAT;

Example on how to indicate an exempted transaction :

" tax-exempt supply of goods"

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