Which details must an invoice in Austria contain?

Your name and address and the name and address of your customer, a description of the service, the service period, the amount, the issue date, and a consecutive invoice number — plus, for small business owners, the note about the VAT exemption. From certain amounts you also need a VAT ID and the tax shown separately.

What is a simplified invoice?

Invoices up to €400 gross can be simplified: your name and address, a description of the service, the service date, the amount, and the issue date are enough. Customer details and an invoice number are then not required — but they do not hurt either.

Do I have to show VAT on the invoice as a small business owner?

No — the opposite: you must not show any VAT. Instead, the invoice needs a note about the exemption, for example "Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung (§ 6 Abs 1 Z 27 UStG)". If you show VAT anyway, you owe it to the tax office.

How long do I have to keep invoices?

Seven years. The easiest way is digitally: a photo or PDF, stored securely and easy to find. That is exactly what a good office app does automatically.

Do I have to issue an invoice for private customers at all?

For private individuals it is usually not required — but do it anyway, always: for your own records, as proof of your legal work, and because it looks professional. For business customers, an invoice is mandatory.

Becoming self-employed

How to write an invoice as a self-employed person

A correct invoice is not an art — you just need to know which details are mandatory. Here is the full list, an example for small business owners, and the special rule for invoices up to €400.

Last updated on 20.07.2026 · All figures as of 2026, without guarantee

Which details does your invoice need?

A normal invoice (over €400) to business customers has to meet the full requirements.^[1] As a small business owner without VAT, you need these points from that list:

Your name and address (as in the trade register)
Name and address of the customer
Description of the service — e.g. "apartment cleaning, 4 hours"
Service date or period — e.g. "service period: July 2026"
Amount — for small business owners, without VAT shown
Note about the tax exemption — "Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung (§ 6 Abs 1 Z 27 UStG)"
Issue date
Consecutive invoice number — e.g. 2026-001, 2026-002 …

If you are liable for VAT, you also need: your VAT ID, the fee broken down by tax rate, and the tax amount — from €10,000 gross, also the VAT ID of the customer. Whether you need to charge VAT is explained in the guide Small business rule.^[2]

What does a correct invoice look like? (Example)

Invoice No. 2026-014

Maria Beispiel · Home care · Musterngasse 12/4, 1160 Vienna
to: Huber family, Beispielstraße 3, 1180 Vienna

Issue date: 31.07.2026 · Service period: 1–31.07.2026

Service	Amount
Apartment cleaning, 4 × 4 hours at €28	€448.00
Total	€448.00

VAT-exempt under the small business rule (§ 6 Abs 1 Z 27 UStG).
Payable within 14 days to AT12 3456 7890 1234 5678.

What is the simplified invoice (up to €400)?

For invoices up to €400 gross, the simplified form is enough: your name and address, a description of the service, the service date, the amount, and the issue date.^[1] Handy for individual jobs — but it is worth getting used to the full form from the start, so you never have to switch over later.

Three common mistakes

1. Gaps in invoice numbers — the numbers must be consecutive. 2. Showing VAT despite being a small business owner — then you really do owe that tax. 3. Paper-only invoices — a shoebox does not survive seven years of mandatory record-keeping.

How do you write invoices without having to think about it?

With bop, the invoice is created directly from the job: appointment finished, invoice ready — correctly numbered, with the right small business note, sent by email, and safely archived. Your customers can pay straight from the invoice, and you see immediately who has already paid. More on this: App for self-employed people.

Frequently asked questions

: Your name and address and the name and address of your customer, a description of the service, the service period, the amount, the issue date, and a consecutive invoice number — plus, for small business owners, the note about the VAT exemption. From certain amounts you also need a VAT ID and the tax shown separately.
: Invoices up to €400 gross can be simplified: your name and address, a description of the service, the service date, the amount, and the issue date are enough. Customer details and an invoice number are then not required — but they do not hurt either.
: No — the opposite: you must not show any VAT. Instead, the invoice needs a note about the exemption, for example "Umsatzsteuerfrei aufgrund der Kleinunternehmerregelung (§ 6 Abs 1 Z 27 UStG)". If you show VAT anyway, you owe it to the tax office.
: Seven years. The easiest way is digitally: a photo or PDF, stored securely and easy to find. That is exactly what a good office app does automatically.
: For private individuals it is usually not required — but do it anyway, always: for your own records, as proof of your legal work, and because it looks professional. For business customers, an invoice is mandatory.

Sources

Official information, retrieved on 20.07.2026:

WKO: Erfordernisse einer Rechnung — all mandatory details, including the simplified rule up to €400
WKO: Kleinunternehmerregelung (Umsatzsteuer) — tax exemption and the invoice note

This article was partly researched, translated and written with the help of language models (AI). We check the content carefully, but errors can still slip in — please cross-check important details with the official sources linked above.

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