Dies ist nur die E-Rechnungs-Test-Version.

Hier einlangende Rechnungen werden nicht verarbeitet und daher auch nicht bezahlt

Bitte um Berücksichtigung

Aufgrund von Wartungsarbeiten kommt es am Dienstag 21.09.2021 ganztägig zu Verzögerungen beim Versenden der Bestätigungen (für Test-Rechnungen).

Credit note

Electronic credit notes can be transmitted via e-Rechnung.gv.at to correct invalid or incorrect invoices. Credit notes have almost the same compulsive content as the invoices, whereat following data items need not to be indicated:

  • Payment data (either bank details with IBAN and BIC or SEPA Direct Debit Scheme)

Note: a credit note must have an own invoice number.

Electronic credit notes can be transmitted via e-Rechnung.gv.at like e-Invoices. Depending on the used format they have to meet certain criteria:

ebInterface 4.1 and later

ebInterface 4.1, 4.2, 4.3, 5.0 and 6.0 defines how to use credit notes and this is supported by e-Rechnung.gv.at. Depending on the used DocumentType apply the following constraints:

  • If the value of the DocumentType attribute on ROOT level is either Invoice (= invoice), InvoiceForAdvancePayment (= advance payment), InvoiceForPartialDelivery (= partial invoice) or FinalSettlement (= final settlement):
    • If the value of the element PayableAmount is positive (≥ 0), it is an invoice
    • If the value of the element PayableAmount is negative (< 0), it is a credit note
  • If the value of the DocumentType attribute on ROOT level is CreditMemo (= credit note):
    • If the value of the element PayableAmount is positive (≥ 0), it is a credit note
    • If the value of the element PayableAmount is negative (< 0), it is an invoice
  • Surcharges (Surcharge) are added to the respective base amount, reductions (Reduction) are subtracted from the respective base amount.
  • In case of credit notes the payment method NoPayment should be used.

ebInterface 4.0

ebInterface 4.0 defines no calculation rules for credit notes. e-Rechnung.gv.at expects the following criteria to be met:

  • The attribute DocumentType must have the value CreditMemo.
  • It is possible to use crediting and debiting lines in one document.
  • For crediting lines the value of the element LineItemAmount must be positive (≥ 0).
  • For debiting lines the value of the element LineItemAmount must be negative (< 0).
  • Lines with an amount of 0 are allowed.
  • Surcharges (Surcharge) are added to the respective base amount, reductions (Reduction) are subtracted from the respective base amount.
  • The total amount (TotalGrossAmount) must be positive (≥ 0).
  • The payment method NoPaymentType should be used.

Peppol-UBL

For the transmission of single credit notes no particular process (BIS – Business Interoperability Specification) is defined in Peppol. Nevertheless UBL 2.1 CreditNote documents using the same parameters as UBL 2.1 Invoice documents are accepted by e-Rechnung.gv.at if the following criteria are met:

  • It is possible to use crediting and debiting lines in one document.
  • For crediting lines the value of the element LineExtensionAmount must be positive (≥ 0).
  • For debiting lines the value of the element LineExtensionAmount must be negative (< 0).
  • The total amount (PayabaleAmount) must be positive (≥ 0).