Fee note

Writing a fee note: required details for freelancers in Austria

A fee note (Honorarnote) is the invoice used by freelancers, new self-employed professionals, and lecturers in Austria. For tax purposes, the same rules apply as for any invoice: depending on the amount and the case, certain details must be included for the fee note to be accepted.

What a fee note is

The term Honorarnote is common in Austria for billing freelance services, for example by consultants, trainers, doctors, or new self-employed professionals. Legally it is an ordinary invoice: for input VAT deduction and traceability, the details matter, not the heading.

Fee notes and invoices follow the same VAT rules

Keep sequential numbering consistent for fee notes as well

Describe the service and period so third parties can follow them

Required details at a glance

Which details a fee note needs mostly depends on the gross amount. From 400 EUR including VAT, the full invoice requirements apply; below that, the simplified small-amount invoice is sufficient.

Detail	Standard fee note	Up to 400 EUR gross
Issuer name and address	Yes	Yes
Recipient name and address	Yes	No
Sequential number	Yes	No
Issue date	Yes	Yes
Service and service period	Yes	Yes
Net amount and VAT shown separately	Yes	No, gross amount is enough
VAT rate or tax exemption note	Yes	Yes
Issuer VAT ID	Yes	No

Issuer name and address

Up to 400 EUR gross

Yes

Standard fee note: Yes

Recipient name and address

Up to 400 EUR gross

Standard fee note: Yes

Sequential number

Up to 400 EUR gross

Standard fee note: Yes

Issue date

Up to 400 EUR gross

Yes

Standard fee note: Yes

Service and service period

Up to 400 EUR gross

Yes

Standard fee note: Yes

Net amount and VAT shown separately

Up to 400 EUR gross

No, gross amount is enough

Standard fee note: Yes

VAT rate or tax exemption note

Up to 400 EUR gross

Yes

Standard fee note: Yes

Issuer VAT ID

Up to 400 EUR gross

Standard fee note: Yes

Check the gross amount before choosing the simplified form

With a tax exemption, state the note instead of VAT rate and VAT amount

Add payment details such as IBAN and payment terms even though they are optional

Fee notes without VAT and with software

Many freelancers use the small-business rule and issue fee notes without VAT; the text then needs a note about the tax exemption. With Billutant, fee notes are created like invoices: with customers, line items, sequential numbers, PDF, and email sending.

Keep the small-business note as a fixed part of the template

Generate fee notes as PDFs and send them directly

Track open fee notes in payment matching

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Writing a fee note: required details for freelancers in Austria

What a fee note is

Fee notes and invoices follow the same VAT rules

Keep sequential numbering consistent for fee notes as well

Describe the service and period so third parties can follow them

Required details at a glance

Which details a fee note needs mostly depends on the gross amount. From 400 EUR including VAT, the full invoice requirements apply; below that, the simplified small-amount invoice is sufficient.

Detail	Standard fee note	Up to 400 EUR gross
Issuer name and address	Yes	Yes
Recipient name and address	Yes	No
Sequential number	Yes	No
Issue date	Yes	Yes
Service and service period	Yes	Yes
Net amount and VAT shown separately	Yes	No, gross amount is enough
VAT rate or tax exemption note	Yes	Yes
Issuer VAT ID	Yes	No

Issuer name and address

Up to 400 EUR gross

Yes

Standard fee note: Yes

Recipient name and address

Up to 400 EUR gross

Standard fee note: Yes

Sequential number

Up to 400 EUR gross

Standard fee note: Yes

Issue date

Up to 400 EUR gross

Yes

Standard fee note: Yes

Service and service period

Up to 400 EUR gross

Yes

Standard fee note: Yes

Net amount and VAT shown separately

Up to 400 EUR gross

No, gross amount is enough

Standard fee note: Yes

VAT rate or tax exemption note

Up to 400 EUR gross

Yes

Standard fee note: Yes

Issuer VAT ID

Up to 400 EUR gross

Standard fee note: Yes

Check the gross amount before choosing the simplified form

With a tax exemption, state the note instead of VAT rate and VAT amount

Add payment details such as IBAN and payment terms even though they are optional

Fee notes without VAT and with software

Keep the small-business note as a fixed part of the template

Generate fee notes as PDFs and send them directly

Track open fee notes in payment matching

Writing a fee note: required details for freelancers in Austria

What a fee note is

Required details at a glance

Fee notes without VAT and with software

Related pages

Write a payment reminder

Invoice template

Invoice Austria

E-Invoice Austria

Invoices, receipts, and payments in one workflow.

Writing a fee note: required details for freelancers in Austria

What a fee note is

Required details at a glance

Fee notes without VAT and with software

Related pages

Write a payment reminder

Invoice template

Invoice Austria

E-Invoice Austria

Invoices, receipts, and payments in one workflow.