Your first invoice: mandatory fields & EU clients

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Mandatory fields (invoices over €400)

Your name and address
Client's name and address
Invoice date
Sequential invoice number (gapless series, e.g. 2026-001)
Delivery/service date or period
Description of the service
Net amount, VAT rate and VAT amount — or the exemption note
Your UID (if you have one; mandatory once VAT applies)

Invoices under €400 may be simplified (no client address, gross total is fine). Keep every invoice 7 years (BAO §132).

The three VAT situations

Situation	What goes on the invoice
Kleinunternehmer, any client	No VAT. Note: "Umsatzsteuerbefreit — Kleinunternehmerregelung (§ 6 Abs 1 Z 27 UStG)" (English addition fine, German wording should appear)
VAT-registered, Austrian client	20% VAT shown separately (10%/13% only for special categories)
EU business client (B2B services)	Net only. Note: "Reverse charge — Übergang der Steuerschuld gemäß Art 196 MwSt-RL" + both UID numbers (yours and the client's — verify theirs in VIES)

Getting a UID as Kleinunternehmer

For EU reverse-charge invoices you need a UID even while VAT-exempt: apply with form U15 (or in the opening questionnaire), stating cross-border B2B as the reason. Free; the Finanzamt sometimes calls to verify.

The ZM — the report everyone forgets

Every quarter (or month) with EU B2B service revenue, file a Zusammenfassende Meldung in FinanzOnline: client UIDs + sums. It's five minutes — and it's the report whose omission actually triggers letters, because your client declared the same numbers on their side.

Clients outside the EU (US, UK, CH): generally no Austrian VAT on B2B services — note "not subject to Austrian VAT" / place-of-supply rule. No ZM for these.

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Status: 2026. Amounts and thresholds change (SVS values adjust yearly) — this is careful general information, not individual tax or legal advice. For your specific case, talk to a licensed Steuerberater.