Electronic invoicing has been mandatory in Austria since January 1, 2014. Since then, suppliers based in Austria have had to issue invoices in electronic form for all B2G transactions, and federal authorities only accept electronic invoices to be submitted via a company service portal (USP).
This requires the consent of the recipient. A digital signature, which the recipient must acknowledge upon receipt, is also provided to ensure real-time and integrity. However, the electronic signature is not mandatory.
Electronic invoices must be archived for 7 years from the end of the calendar year. If one wants to store them abroad, this is only allowed if one has online access to the invoices.