Knowledge
Every answer here is traced back to the source that carries it, and written for Austria. No advice-column tone, no summary of something else.
Four questions to put to whatever you file with today, and what the answers mean in practice.
As of: 07.09.2026
Why nothing disappears on its own when a period runs out, and who decides instead.
As of: 07.09.2026
The periods that apply in Austria, separated by the kind of record, each with its basis.
As of: 06.09.2026
Not on the invoice date but at year end. And it does not expire while a proceeding is open.
As of: 06.09.2026
The route is regulated. Retention is not, and it has not changed.
As of: 06.09.2026
These texts are not tax advice. They state the rule and where it is written; whether it fits your case is decided by somebody who knows your case.