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ebilling

Paperless and efficient!

 

 

Electronic invoicing (e-billing) has long been reality in the Austrian consumer goods industry. Every month business partners exchange large numbers of individual electronic invoices with the standardized EANCOM format via eXite® . So far Austrian tax law required a collective paper invoice for the electronic exchange of invoices which had to be send to the invoice receiver (§ 14 Abs. 3 Z 2 dUStG).

 

In Austria there are now two options for the transmission of electronic invoices:

 

  • e-billing (electronic invoice)

The invoice issuer sends individual electronic invoices (e.g. via eXite®) and in addition a collective paper invoice once a month. This option has been legally binding till now.

 

  • e-billing (electronic invoice) with digital signature

This procedure allows a fully automated invoicing process and is now legally accepted as well. It requires that the electronic invoices are provided with a digital signature which proves the authenticity and integrity of the invoice data. For this purpose it has been developed a standardized EDI-procedure for EDI invoices with digital signature which has been approved by Austrian tax authorities.

 

The responsibility for the correct transmission of the electronic invoice lies still with the receiving partner (=invoice receiver). He has to consent to the exchange of invoices and bears the responsibility for the correct invoice before the Austrian tax authorities.