# Invoicing a client in Austria from Germany: reverse charge, VAT numbers and the EC Sales List

> Same language, same currency, and still two VAT systems. Here is what goes on an invoice from Germany to a client in Austria.

Source: https://back-bone.io/en/blog/rechnung-nach-oesterreich  
Published: 2026-11-03 · Updated: 2026-11-03  
Category: Guides

Your first invoice to Vienna looks like any other. Then the client writes back that their tax adviser needs both VAT numbers and the note about who owes the tax. Same language, same currency, and still two VAT systems.

## Invoicing a client in Austria from Germany

If you supply a service from Germany to a business in Austria, your client owes the Austrian VAT. You invoice the net amount, with both VAT numbers and the wording "Steuerschuldnerschaft des Leistungsempfängers". The invoice has to go out by the 15th of the following month, and the sale goes into your EC Sales List with the BZSt.

### Invoicing an Austrian business

For services to businesses, the place of supply is with the client (§ 3a(2) UStG). Austria covers the other side in § 19(1) of its VAT Act 1994: if the supplier has neither its seat nor an involved permanent establishment in Austria, the business recipient owes the tax. This mirrors Article 196 of the EU VAT Directive.

German rules govern the invoice, because you are not established in Austria and your client owes the tax (Article 219a of the VAT Directive). The relevant sections are § 14 and § 14a UStG.

Besides the usual [mandatory details](https://back-bone.io/en/blog/pflichtangaben-rechnung-deutschland), the invoice needs:

- the net amount with no VAT rate and no VAT amount
- your German VAT number and your client's Austrian VAT number (§ 14a(1) sentence 3 UStG)
- the wording "Steuerschuldnerschaft des Leistungsempfängers" (§ 14a(1) sentence 1 UStG)

The EU directive uses "reverse charge", German law uses "Steuerschuldnerschaft des Leistungsempfängers". Write the German wording and add the English term if you like.

You have to issue the invoice by the 15th day of the month after the service (§ 14a(1) sentence 2 UStG). More wording is in our [reverse-charge sample](https://back-bone.io/en/blog/reverse-charge-rechnung-13b-muster).

Your client's VAT number starts with ATU. Check it before the first invoice in [VIES](https://ec.europa.eu/taxation_customs/vies/) or with the BZSt, and save the result.

You report the sale in the [EC Sales List with the BZSt](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/ZusammenfassendeMeldung/zusammenfassendemeldung_node.html). For services it is due by the 25th day after the end of the calendar quarter (§ 18a(2) UStG).

### Small businesses in Germany

Under the small business rule in § 19 UStG (up to €25,000 in the previous year and €100,000 in the current year), your Austrian business client still owes the tax. So the note "Steuerschuldnerschaft des Leistungsempfängers" still goes on the invoice. The duty to show both VAT numbers does not apply to you (§ 19(1) sentence 2 UStG). You also do not file an EC Sales List (§ 18a(4) UStG).

The small business line itself is covered in [Small business invoice wording](https://back-bone.io/en/blog/kleinunternehmer-rechnung-formulierung).

### Private customers in Austria

For private individuals, the place of supply is where you run your business (§ 3a(1) UStG). The invoice shows 19% German VAT.

Digital services, telecoms and broadcasting are the exception. They are taxed where the customer lives (§ 3a(5) UStG) once your sales of these services to private customers in other EU countries exceed €10,000, in the previous year or the current one. Above the threshold you charge Austrian VAT at 20% and report it through the [One Stop Shop](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/One-Stop-Shop_EU/one_stop_shop_eu_node.html).

### Sample wording for senders in Germany

**Note on the invoice (sender in Germany)**

```text
Steuerschuldnerschaft des Leistungsempfängers.
USt-IdNr. des Leistenden: DE123456789. UID des Leistungsempfängers: ATU12345678.
```

**Extra line Austrian clients recognise**

```text
Übergang der Steuerschuld auf den Leistungsempfänger (Reverse Charge).
```

## Invoicing within Austria

If you and your client are both in Austria, the invoice is a domestic case. You charge Austrian VAT, usually 20%. The mandatory details follow § 11 of the Austrian VAT Act 1994. For business clients, their VAT number is added once the total exceeds €10,000 gross. You usually need neither reverse charge nor an EC Sales List.

### Mandatory details under § 11 of the Austrian VAT Act

Under § 11(1)(3) UStG 1994 the invoice needs: your name and address and your client's, the quantity and description of the service, the date or period of the service, the net amount with the VAT rate, the VAT amount, the issue date, a sequential invoice number and your VAT number.

- Client VAT number: required for business clients once the total exceeds €10,000 gross.
- Small-amount invoice: up to and including €400 gross, fewer details are enough (§ 11(6) UStG).
- Deadline: for business clients, you issue the invoice within six months of the service (§ 11(1)(1) UStG).

All the details are in [Mandatory invoice details in Austria](https://back-bone.io/en/blog/pflichtangaben-rechnung-oesterreich).

### Small businesses in Austria

For small businesses, § 6(1)(27) UStG 1994 applies, with a limit of €55,000 since 1 January 2025. You then show no VAT and add a note on the exemption. More in [Small business invoice wording](https://back-bone.io/en/blog/kleinunternehmer-rechnung-formulierung).

**Note for small businesses (sender in Austria)**

```text
Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung gemäß § 6 Abs. 1 Z 27 UStG.
```

### Reverse charge and the EC Sales List on domestic invoices

If you and your client are both in Austria, you usually owe the VAT yourself. Leave out the note about who owes the tax. You do not file an EC Sales List for this invoice, it only covers sales to other EU countries.

**TL;DR · Key facts**

- From Germany to businesses: net amount, your German VAT number and your client's Austrian one (ATU…), the note "Steuerschuldnerschaft des Leistungsempfängers".
- Deadlines from Germany: invoice by the 15th of the following month, EC Sales List by the 25th day after the quarter.
- Small businesses in Germany: the note yes, the VAT numbers and the EC Sales List no.
- Private customers, sender in Germany: usually 19% German VAT.
- From Austria: a domestic invoice with Austrian VAT, usually 20%, without reverse charge or EC Sales List.
- E-invoicing: only required for federal authorities, and with limits for senders based abroad.

**Your invoice to Austria with Backbone:** Backbone is the agentic back office for teams and agents. Tell your AI chat, ChatGPT, Claude or any other AI with MCP support: "Write an invoice to Nordlicht GmbH in Graz for €2,400 for the October web design." With your client's Austrian VAT number (UID) on file, Backbone sets the reverse charge with 0% and the note on who owes the tax, and checks the mandatory details. You confirm the draft. Ready in minutes, no bookkeeping knowledge needed.

## E-invoicing in Austria

There is currently no e-invoicing requirement between businesses in Austria. According to USP, an electronic invoice only needs the recipient's consent. A PDF is fine. If your client asks for a format, agree it with them up front.

Contracts with the federal government are different. Since 1 January 2014, suppliers to federal authorities have had to submit electronic invoices, through the business service portal (USP) or PEPPOL. For suppliers without a seat in Austria, USP says this only applies as far as technically possible, and paper invoices are still accepted. Federal states, cities and municipalities do not currently require e-invoices.

## Sample wording

**Email to the client (in German)**

```text
Sehr geehrte Frau Huber, für unsere Rechnung benötigen wir Ihre UID-Nummer. Die Leistung stellen wir netto in Rechnung, die Umsatzsteuer schulden Sie als Leistungsempfänger. Vielen Dank für Ihre kurze Rückmeldung.
```

If the client does not pay, see [Payment reminders to Austria](https://back-bone.io/en/blog/mahnung-oesterreich).

> My goal is to optimise and automate back-office tasks so that we founders can focus on what matters most.
>
> Automating back-office work with AI agents and AI integrations is the future – that's why I built Backbone!

## How Backbone does it

Invoices to Austria, done right. In the app, or in a chat with ChatGPT, Claude and many more.

1. **Invoice to Austria** Reverse charge once the VAT ID is on file.
2. **Check the details** Checked before it goes out. You issue it.
3. **Off to the client** You approve. Only then does it go out.

## Frequently asked questions

### From Germany: Does my client's Austrian VAT number have to be on the invoice?

Yes, if you charge VAT normally and your client owes the tax. § 14a(1) sentence 3 UStG requires both numbers. As a small business you are exempt from that duty.

### From Germany: Is "reverse charge" enough as the note?

The EU directive uses "reverse charge", German law uses "Steuerschuldnerschaft des Leistungsempfängers". Write the German wording and add the English term if you like.

### Do I have to send e-invoices to Austrian companies?

No. There is no requirement between businesses in Austria. According to USP, an electronic invoice only needs the recipient's consent. If your client asks for a format, agree it with them up front.

### From Germany: Does the federal e-invoicing rule apply to me?

Only in part. According to USP, suppliers without a seat in Austria only have to submit electronically as far as technically possible. Paper invoices are accepted.

### From Austria: Do I need reverse charge if my client is in Austria too?

No, usually not. It is a domestic case: you show Austrian VAT, usually 20%, and you do not file an EC Sales List for this invoice. As a small business you add the note under § 6(1)(27) UStG instead.

**Your invoice to Austria in minutes**

Tell your AI chat, Backbone sets the note, the tax and the mandatory details, and you confirm. Ready in minutes, no bookkeeping knowledge needed. 7-day trial, card required.

- [Try for 7 days](https://back-bone.io/en/sign-up)

---

General information, not legal or tax advice and no review of your case. Details on providers and laws can change. For your case, follow your tax adviser.

Checked on 28/10/2026

Sources: [§ 3a UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__3a.html) · [§ 14a UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__14a.html) · [§ 18a UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__18a.html) · [§ 19 UStG (DE)](https://www.gesetze-im-internet.de/ustg_1980/__19.html) · [§ 19 UStG 1994 (AT)](https://www.ris.bka.gv.at/eli/bgbl/1994/663/P19/NOR40143621) · [BZSt, EC Sales List](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/ZusammenfassendeMeldung/zusammenfassendemeldung_node.html) · [BZSt, One-Stop-Shop](https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/One-Stop-Shop_EU/one_stop_shop_eu_node.html) · [VIES](https://ec.europa.eu/taxation_customs/vies/) · [European Commission, invoicing rules](https://taxation-customs.ec.europa.eu/taxation/vat/vat-businesses/invoicing_en) · [USP, VAT rates](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/steuersaetze-und-steuerbefreiungen-der-umsatzsteuer.html) · [USP, small businesses](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/weitere-steuertatbestaende-und-befreiungen/kleinunternehmen.html) · [USP, e-invoicing](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung.html) · [USP, e-invoicing to the public sector](https://www.usp.gv.at/themen/steuern-finanzen/umsatzsteuer-ueberblick/weitere-informationen-zur-umsatzsteuer/vorsteuerabzug-und-rechnung/e-rechnung-an-die-oeffentliche-verwaltung.html)