Invoice

An invoice between businesses in Austria has to carry a fixed set of details (§ 11 Abs. 1 UStG). As of 1 October 2026:

• names and addresses of both sides
• what was supplied and when: the show, the date, the venue
• the net amount, the VAT rate and the VAT amount, or instead the reverse-charge note with both VAT IDs
• the invoice date and a unique, consecutive number
• the supplier’s VAT ID; on invoices over €10,000 the customer’s as well

Invoices up to €400 need fewer details.

For shows, add what the deal needs: fee and costs on separate lines, deposit and balance with due dates and, for artists from abroad, whether the fee is before or after artist tax.

Example

[Artist A] from Berlin plays a Vienna club for €3,000 with a 50% deposit. The deposit invoice is for €1,500 net under reverse charge. The final invoice shows the €3,000 fee, subtracts the €1,500 already invoiced and asks for €1,500. The club withholds 20% Austrian artist tax from each payment and transfers €1,200 twice.

What to watch for

• Deposits. The final invoice deducts the deposits invoiced before, with their VAT (§ 11 Abs. 1 Z 4 UStG).
• Costs paid out. What the artist side paid on the promoter’s behalf goes on the invoice as separate items with receipts, apart from the fee.
• Currency. If the invoice is not in euros, the VAT must also be shown in euros.

This is general information, not tax advice. Check your case with a tax adviser.