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.