Dies ist nur die E-Rechnungs-Test-Version. Hier einlangende Rechnungen werden nicht verarbeitet und daher auch nicht bezahlt

Foreign affiliates (federal government)

According to §5 (3) IKTKonG foreign affiliates of federal government departments are only obligated to transmit e-Invoices in accordance with their technical possibilities. For this, paper invoices will be accepted further on. Nonetheless, to provide foreign affiliates an access to E-RECHNUNG.GV.AT a connection to PEPPOL is created over which e-Invoices in the format PEPPOL-UBL can be transmitted.

A foreign affiliate with a permanent establishment in Austria is considered as a national affiliate and is therefore subject to the e-Invoice duty.