Non e-Invoice relevant business cases (Federal Government)
As Section 5 para. 2 of the ICT Consolidation Law does not apply to the following business cases, no e-Invoice is required in these cases (as of 31 October 2014).
- Payment in cash or with credit card
Immediate payments, e.g. in cash or with credit card, debit card or prepaid card.
- Rent and rental invoices based on tenancy agreements with periodic payment obligations
Pursuant to the VAT Act there is a facilitated invoicing process for rents. The tenancy agreement (containing almost all invoicing elements) together with the monthly rental invoices are therefore considered as invoice pursuant to Section 11 of the VAT Act and provide entitlement to deduction of input tax. See also the Value-Added Tax Directive 2000 margin number 1524a (UStR 2000 Rz 1524a).
Utility bills are to be transmitted via e-Invoice in case of an annual utility bill or a monthly utility bill which needs to be paid separately from the rental invoice.
- Leasing contracts
Leasing contracts have similar features to tenancy agreements (a leasing contract is an atypical tenancy agreement).
- Insurance contracts
Insurance companies are exempted from VAT accountability pursuant to the Federal Gazette (BGBl.) II 279/2004.
- Invoices from the federal government to the federal government
Business cases within departments of the federal government are to be invoiced according to the provisions of the compensation regulation (Leistungsabgeltungsverordnung). Business processes within the federal government are based on agreements between individual federal government departments.
- Court experts and interpreters
Services of court experts/interpreters, if they are entitled to fees and charges according to the Austrian court experts and interpreters fees act (Gebührenanspruchsgesetz).
- Contracting partners from foreign countries
Contracting partners from foreign countries are only included in Section 5 of the ICT Consolidation Law if the technical and organisational prerequisites are available. Foreign companies may use the PEPPOL transport infrastructure. Contracting partners from foreign countries with business premises in Austria are considered national contracting partners and are thus required to issue e-Invoices.
- Fees and charges
Fees and charges, if they are stipulated based on a notification (e.g. local taxes).
- Costs based on notifications or court decisions
Costs which need to be paid by the federal government based on a notification or a court decision/court order.
Invoices which are submitted to the funding authority as proof that the funds have been used as designated or for payment of funds.
- Reimbursement of costs
Invoices for the reimbursement of costs (e.g. reimbursement of costs for services as a lay judge, witness, juror or informant), since this does not constitute movement of services.
- Membership fees
Membership fees, e.g. paid to national or international institutions or organisations, since these services have no immediate return services.
Refunds to employees for cash expenditure, e.g. for purchasing stationery or for a business meal.