E Invoice Regulation

Original Language Title: e-Rechnungsverordnung

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505. Regulation of the Federal Minister of Finance on the introduction of e-bills by federal services (e-invoeed regulation)

On the basis of § 5 (1) of the Federal Act, which consolidates ICT solutions and IT procedures nationwide (IKT-Consolidation Act-IKTKonG), BGBl. I No 35/2012, shall be arranged:

Subject matter and scope

§ 1. (1) This Regulation lays down, within the framework of the obligation to issue and transmit e-invoices to federal services, the more detailed provisions concerning the conditions of the data structures for e-invoices to be used, the Transmission routes as well as other requirements relating to the content of the e-invoice.

(2) This Regulation shall apply in the case of trade in goods and services with federal services for all contractual partners of federal services or their other authorized agents. The term "other righteous persons" means, in particular, professional party representatives or representatives of parties (e.g. economic broadcaster, lawyer or lawyers) or other service providers (e.g. Service provider).

(3) This Regulation shall apply, in accordance with the technical possibilities, to foreign contractual partners or contractual partners of federal services.

(4) This Regulation shall not apply to cash and emergency payments where the debt-relieving effect is due to the payment transaction.

Definition e-Invoice

§ 2. (1) An electronic invoice (e-invoice) shall be an invoice issued, sent, received and processed in a structured electronic format. The e-invoice shall be recognised as an invoice only if the authenticity of the origin, the integrity of the content and the legibility are guaranteed.

(2) An electronic credit of a contractual partner (s) (§ 1 para. 2 or 3) to a federal office of service shall be considered as equal to an electronic invoice.

(3) Billing detailed information on an e-invoice, which goes beyond the billing characteristics of § 4 (1), can be added to the e-invoice as supplements, using the formats specified by the Federal Ministry of Finance .

Exhibition, transmission, acceptance and processing of e-invoices

§ 3. (1) In the case of trade in goods and services with federal services, the contractual partners referred to in § 1 (2) or (3) shall be obliged to issue and transmit e-invoices within the meaning of § 2.

(2) The Federal Services shall be obliged to accept and process the e-invoices of the contractual partners or contractual partners referred to in § 1 para. 2 or 3.

Contents of the e-invoice

§ 4. (1) In addition to the revenue-tax accounting components, the e-invoice shall contain the following information:


the supplier number assigned by the Federal Administration to the contractor or the contractor,


the order reference,


one or more position number (s), provided that this number (s) has been specified in the assignment (s),


bank details (IBAN and BIC),


the terms of payment and


the e-mail address of the contractual partner or of the contractual partner pursuant to § 1 para. 2 or 3.

(2) The information referred to in paragraph 1 (1) (1) (2) and (2) shall be transmitted to the contracting partners or contractors referred to in § 1 (2) or (3).

Data structures and transmission paths

§ 5. (1) e-invoices shall be included in the data structures (formats) specified by the Federal Ministry of Finance.

(2) The contractual partners pursuant to § 1 (2) or (3) have to be used for the transmission of the e-invoices to federal services of the following transmission routes provided by the Federal Ministry of Finance:

1. Corporate Service Portal (USP) of the Federal Government or

2. Pan-European Public Procurement OnLine (PEPPOL)-Transport infrastructure.

(3) In the e-invoice process to the Federal Government, e-bills are to be examined automatically for their formal error-free status. As soon as the correct application has been established, the contract partner or the contractual partner shall be notified in accordance with § 1 para. 2 or 3 of the automationssupported thereof.

entry into force

§ 6. This Regulation shall enter into force 1. Jänner 2014 in force.