Document background
The Commercial Invoice Gift is a specialized document used in Austrian business contexts when a company needs to formally document the gifting of goods or services while maintaining commercial invoice standards. This document type is particularly relevant when businesses engage in corporate gifting, customer appreciation programs, or promotional giveaways that require formal documentation. It must comply with Austrian Commercial Code (UGB), VAT regulations (UStG), and gift-related provisions in the Austrian Civil Code (ABGB). The document serves multiple purposes: it provides proof of gift transfer, establishes value for tax and customs purposes, and maintains proper business records. It's especially important for international transactions, high-value gifts, and situations where tax compliance documentation is essential.
