Austria

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 122 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

16 taxes at rates of 0, 10, 13, 20

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods, intracom_services

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• AT-UVA — 26 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• not declared in the pack

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — no obligation in law

Für den Bund besteht die elektronische Rechnungslegung seit 1. Jänner 2014 verpflichtend (§ 5 IKT-Konsolidierungsgesetz, IKTKonG), in den Formaten ebInterface (nationales XML-Format) oder PEPPOL BIS, eingebracht über das Unternehmensserviceportal (USP) oder erechnung.gv.at; diese Pflicht bindet nur Lieferanten des Bundes und wird hier nicht als Landespflicht abgebildet. Eine allgemeine Pflicht zur elektronischen Rechnung zwischen Unternehmern besteht zum released_at dieses Packs nicht: die Reform ViDA (VAT in the Digital Age) der Europäischen Union sieht grenzüberschreitende digitale Meldepflichten erst ab Juli 2030 vor, ohne dass eine österreichische Umsetzung bereits veröffentlicht wäre. profile nennt das auf dem USP unterstützte PEPPOL-BIS-Billing-3.0-Profil, das dem semantischen Modell der EN 16931 entspricht; das nationale ebInterface-Format ist gleichwertig zulässig, aber nicht Teil dieses geschlossenen Vokabulars. vat_scheme 9915 ist die österreichische UID in der EAS-Liste. party_scheme bleibt leer: zwischen Unternehmen gibt es kein vorgeschriebenes Netz und keine einheitliche Adresskennung.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 6810
• receivable 2237

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• AT-UGB-224-BS — 32 lines
• AT-UGB-231-GKV — 18 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

13 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-22

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.1.0 — published 2026-09-22

de, en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from