Sekunärnavigation

Hauptnavigation

Invoicing

In order to claim input VAT on the basis of an invoice, such invoice must show specific details. In order to claim deduction of input VAT it is required that an invoice show in principle all invoice details.

These rules governing the issue of invoices also apply to invoices concerning advance payments and self-billing. Simplifications are provided for small-value invoices, travel tickets and documentation with regard to tourist luggage.

• What information must an invoice contain?
• Points to note when invoicing under the reverse-charge system
• What is meant by small-value invoices? What information must they contain?
• What are the specific features of invoices concerning the intra-EU supply of goods?
• May the recipient of the supply issue self-billed invoices? (Are self-billed invoices considered to be invoices?)

Imprint | Copyright © 2013 Federal Ministry of Finance, Hintere Zollamtsstraße 2b, 1030 Vienna Phone +43(0)1-51433-0