Complete guide to Austria's tax identification numbers — UID (ATU format), Abgabenkontonummer, and Firmenbuchnummer. Covers format, ATU regex, VIES validation, registration for foreign businesses, and compliance rules.
Austria's VAT guide — the 20% standard rate with 13%/10% reduced rates and the little-known 19% Jungholz/Mittelberg enclave rate, the €55,000 Kleinunternehmer threshold effective 1 January 2025, UID/FinanzOnline registration, the Bauleistungen construction reverse charge, UVA filing cadence, and Austria's B2G-only e-invoicing mandate.
Austria e-invoicing explained — structured e-invoices mandatory to the federal government since 1 January 2014 through e-Rechnung.gv.at (USP or Peppol, ebInterface or UBL 2.1), no statutory duty toward Länder and municipalities, no B2B or B2C mandate (electronic invoices need the recipient's consent under § 11 UStG), seven-year retention, and what the EU's ViDA package means for Austria.