Austrian invoices issued by distance sellers
This requirement applies for all distance sellers as from 1 January 2016.
26 February, 2016
Businesses selling goods to a private individual in Austria from another Member State must issue a compliant invoice according to Austrian invoicing rules when the value of sales in Austria exceeds the distance selling threshold.
Despite the harmonization of VAT rules in the EU for distance sellers, there are a number of differences that make it difficult for e-commerce businesses to ensure compliance around Europe. The reporting requirements (eg Intrastat or not, ECSPL or not) and invoicing requirements are different in several Member States. Marosa can provide information for each of these requirements in a single European overview.