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Invoicing in Austria: What Freelancers Need to Know

Stand: 29.03.2026

Austria, as a neighbouring country sharing the same language, is a natural market for freelancers. The three key rules: comply with mandatory fields per §11 UStG, apply reverse charge for B2B with a UID number, and know the VAT rates (20% / 10% / 13%).

Mandatory Invoice Fields

Per §11 UStG, an invoice must include: full name and address of both parties, UID number of the invoicing party, invoice number and date, description of services with period, net amount, VAT rate and amount (or note on tax exemption), and gross amount.

For small invoices up to EUR 400 gross, simplified rules apply. From EUR 10,000 gross, the recipient's UID number must also appear on the invoice. Missing mandatory fields jeopardise your client's input tax deduction.

Practical Example

You are a graphic designer invoicing a GmbH in Vienna CHF 3,000 for a branding project. Your client has a UID number (ATU...). Reverse charge applies: issue the invoice without VAT. The invoice must state: 'Steuerschuldnerschaft des Leistungsempfängers (Reverse Charge, Art. 196 Directive 2006/112/EC)'.

Austria and Germany have very similar invoicing requirements, as both are based on the EU VAT Directive. The main difference: different VAT rates and the UID number instead of USt-IdNr. Mappli generates the correct payment reference and reverse charge notice automatically.

VAT Rates and Reverse Charge

Austria has three VAT rates: 20% (standard), 10% (reduced, e.g. food, books, passenger transport) and 13% (e.g. flowers, animal feed, cultural events). As a freelancer providing services to Austrian businesses, the VAT rate is usually irrelevant, as reverse charge applies.

Reverse charge quick rule: Is your client a business with a UID number (ATU...)? Invoice without VAT, with a reverse charge notice. The legal basis is §19 para. 1 UStG (Austria). You do not need to register for VAT in Austria.

What Mappli Does for You

When you create an invoice for an Austrian client through Mappli:

• Reverse charge notice is automatically added when your client has a UID number
• Payment reference (SCOR) is generated from your invoice number
• IBAN and BIC are correctly formatted for Austrian banks
• Invoice can be created in German or English

Sources

• UStG (Österreich) — Full text of the Austrian VAT Act on RIS (Federal Legal Information System). ris.bka.gv.at ↗
• BMF — Information from the Federal Ministry of Finance on VAT in Austria. bmf.gv.at ↗
• SCOR / ISO 11649 — Structure and check digit calculation of the structured payment reference per ISO 11649. Finance Finland (PDF) ↗
• Reverse Charge (EU) — EU VAT Directive: Art. 196 on reverse charge for B2B services. EUR-Lex ↗

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