Invoice data

According to section 11 UStG the following Invoice data must be provided:

• Addressor (denomination, address, e-mail-address, if needed UID number^* (VATIN), optional contact details)
• Recipient (denomination, possibly department, address, if needed UID number^* (VATIN), optional contact details)
• Invoice number
• Invoice date
• Delivery date or service period
• Optional payment conditions (if they are not indicated, "immediately due" is applied)
• Overall amounts (pre-tax, after-tax, value-added tax)

^* By an invoiced amount greater than € 400 the UID number (VAT registration number) of the biller must be indicated. By an invoiced amount greater than €10.000 also the UID number of the invoice recipient must be indicated. If biller and/or invoice recipients do not own a UID number, the value "ATU00000000" (8 times zero) is to be entered.

Additionally the following Invoice data must be provided:

• Payment data (either bank details with IBAN or SEPA Direct Debit Scheme)
• Data for the charged commodity/effort (name of the item, amount, unit, unit price, VAT rate)
• Optional legal status, registered business address, business registration number, and so on (pursuant to section 14 UGB)

Special content for invoices to the federal government

For an invoice to a federal government institution the following additional information has to be given:

• Supplier number
• Order reference

Special content for invoices to other invoice recipients

For an invoice to an other invoice recipient the following additional information has to be given:

• Supplier number
• Order reference