steuer-at-clemensjl

Steuer und Rechnungsstellung Österreich

Tax and invoicing duties as they hit software. The governing texts are UStG 1994 (Umsatzsteuergesetz, VAT Act), BAO (Bundesabgabenordnung, Federal Fiscal Code), RKSV (Registrierkassensicherheitsverordnung, cash register security regulation), BarUV 2015 (Barumsatzverordnung, cash-turnover regulation), EStG 1988 and UGB. All statute references verified against RIS, consolidated version as at 2026-08-05.

Core principle: Austria has two separate document duties that developers conflate. The Rechnung under § 11 UStG exists so the recipient can deduct input VAT and carries a fixed list of mandatory elements. The Beleg under § 132a BAO is a receipt every business must hand to every cash-paying customer regardless of VAT status, amount, or whether an invoice was also issued. On top sits the Registrierkassenpflicht under § 131b BAO with a hardware signature device and the RKSV chain — an Austrian construction with no German or Swiss equivalent. A German invoicing implementation ported to Austria is missing the Beleg duty, the QR-code signature, and the Kleinbetragsrechnung threshold, and its VAT rate table is wrong.

Not tax advice

This skill produces implementation guidance and drafts, not a tax position. Before anything goes live:

• Anything that determines a tax position — whether a supply is taxable here, which rate applies to a specific product, whether Kleinunternehmer status still holds, whether an exemption is available — needs a Steuerberater. This skill tells you what the machine must be able to do, not what the answer is for a given business.
• Free first contact: WKO tax service (members), BMF Infocenter, FinanzOnline.
• Every generated invoice, receipt, or record template carries a visible <!-- ENTWURF – steuerlich nicht freigegeben --> marker until Clemens confirms sign-off. Never remove it silently.

Never drop or soften this section in output.

Workflow

1. Collect the facts before writing anything. Questions in references/intake.md. Turnover, cash share, customer type, target countries and product type decide everything below. Unknown values become [[FEHLT: …]], never a guess.
2. Run the decision matrix in references/entscheidungsmatrix.md to get the obligation set for this business.
3. Read the reference file for each obligation before producing anything. Never from memory — the thresholds moved in 2025 and again on 2026-01-01 and 2026-07-01.
4. Run references/checklist.md against the implementation and report findings with the section number.
5. Output the sign-off note, leave the draft marker in place.