Legal Information
In accordance with the regulation of the Federal Ministry of Finances from December 2003 (BGBl. II No. 583/2003) electronic invoices are value added tax deductible only if they are digitally signed with an advanced or qualified certificate.

So far the VAT deductibility of purely electronically issued invoices was disputed and had to be individually argued with each financial examination. Only per postal mail or fax delivered invoices were considered as VAT deductible.

With the decree of the Federal Ministry of Finances from 13 July 2005 (BMF-010219/0183-iv/9/2005) electronic billing is regulated and gets the VAT deductibility straight now also for electronic invoices signed with an advanced certificate. At the same time this means also the end for fax invoices, since they are electronically conveyed invoices. However, they cannot be digitally signed.

Validity of an electronic invoice
An electronic invoice is only valid, if

is ensured.

It is insignificant thereby whether the invoice file or the email, which contains the invoice, is signed. The PDF files of emerion fulfill all requirements of electronic billing and are VAT deductible valid electronic invoices.

It is substantial that the receiver must keep the file, which contains the invoice. Required examinations can be accomplished only on the basis of this file. At emerion this is the signed PDF file.

International applicability of the Austrian regulation
VAT deductible invoices and the resulting billing requirements are in principle an internal-Austrian affair.

• Back to the signed invoice overview