Foreign affiliates (Federal Government)
According to §5 (3) IKTKonG foreign affiliates of federal government departments are only obligated to transmit e-Invoices in accordance with their technical possibilities. For this, paper invoices will be accepted further on. Nonetheless, to provide foreign affiliates an access to e-Rechnung.gv.at a connection to Peppol is created over which e-Invoices in the format Peppol-UBL can be transmitted.
A foreign affiliate with a permanent establishment in Austria is considered as a national affiliate and is therefore subject to the e-Invoice duty.