UID-Nummer, Kleinunternehmerregelung, Reverse Charge: Austrian Invoicing Rules
Austrian freelancers' invoicing: when you need a UID-Nummer, how the €35,000 Kleinunternehmerregelung works, and Reverse Charge under § 19 UStG.
Do you need a UID-Nummer as an Austrian freelancer?
Not for purely domestic Austrian turnover — you can invoice Austrian customers with just your Steuernummer and VAT rate without a UID-Nummer. But if you invoice B2B customers in other EU countries and want the invoice to be VAT-free (intra-community supply), you need a UID-Nummer to apply the exemption.
Without a UID-Nummer on a cross-border EU invoice, the Austrian tax authority treats the supply as domestic and you owe Austrian VAT. The UID-Nummer is free to apply for via FinanzOnline and is usually issued within a few business days.
Open the freelancer generatorKleinunternehmerregelung: the €35,000 threshold
Austria's Kleinunternehmerregelung (§ 6 Abs 1 Z 27 UStG) exempts businesses with annual turnover below €35,000 (net) from VAT. You don't charge VAT on your invoices, but you also cannot deduct input VAT on your business purchases.
Below the threshold, your invoice should show the note 'Kleinunternehmer gem. § 6 Abs 1 Z 27 UStG' (or its equivalent). This makes it clear to your customer that no VAT was charged and they cannot claim input tax deduction.
Reverse Charge under § 19 Abs 1a UStG
Austrian construction services invoiced between VAT-registered contractors and subcontractors are subject to the reverse charge under § 19 Abs 1a UStG. The subcontractor invoices at 0% VAT with the note 'Steuerschuldnerschaft des Leistungsempfängers' (reverse charge — recipient liable for VAT), and the contractor self-accounts for the VAT.
This applies to most building, renovation, and construction services. If you are an Austrian or German subcontractor (cleaner, plumber, electrician working for a general contractor), your invoice needs the reverse charge wording whenever the contractor is VAT-registered.