| Indirect tax | VAT (Umsatzsteuer, USt), standard rate 20%Standard rate 20% with reduced rates of 10% and 13% (some reduced-rate scopes changed in 2026); advance returns (UVA) are filed monthly or quarterly via FinanzOnline. Small businesses under the Kleinunternehmer scheme are VAT-exempt up to the statutory turnover limit. |
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| E-invoicing | Voluntary · ebInterface / Peppol BIS via USP portal (B2G)B2B e-invoicing is voluntary and no domestic mandate had been announced as of mid-2026; e-invoicing has been mandatory for suppliers to the federal government since 2014, submitted via the USP portal (e-rechnung.gv.at) or Peppol. Intra-EU B2B e-invoicing will follow ViDA from 1 Jul 2030. |
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| Data protection | GDPR plus the Data Protection Act (Datenschutzgesetz, DSG)GDPR applies directly, supplemented by the Data Protection Act (Datenschutzgesetz, DSG) and supervised by the Austrian Data Protection Authority (Datenschutzbehörde); B2B buyers expect an Art. 28 data processing agreement, a sub-processor list and, in practice, EU/EEA hosting or SCC-covered transfers. |
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| AI rules | The EU AI Act applies directly: prohibited AI practices have been banned since 2 Feb 2025, general-purpose AI model rules apply since 2 Aug 2025 and transparency duties (e.g. chatbot disclosure, AI-content labelling) since 2 Aug 2026, while the Digital Omnibus on AI (in force 27 Jul 2026) moved stand-alone high-risk (Annex III) obligations to 2 Dec 2027 and product-embedded high-risk (Annex I) obligations to 2 Aug 2028; Austria had not yet formally appointed its AI market-surveillance authorities as of mid-2026 and runs an AI Service Desk as an interim contact point. |
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| Systems we migrate from or connect to | BMD, RZL, Sage, Lexware, SAP Business One, Microsoft Dynamics 365 Business Central, OdooMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
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| Payment rails for web apps and SaaS | eps-Überweisung, SEPA Direct Debit, Klarna, PayPal, Stripe, Adyen |
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| Also worth knowing | Businesses with cash sales above the legal thresholds must use an RKSV-compliant cash register with a signature unit registered with FinanzOnline. Books and records must generally be kept for 7 years under the BAO. |
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