Partial invoices and final settlements

Semantics

Partial invoices only relate to a part of an order. Final settlements are specific partial invoices.

Partial invoices

With a partial invoice a part of an order is billed. A partial invoice has to be shown as such.

Note: e-Rechnung.gv.at will not differentiate between e.g. production invoice, partial invoice, deduction invoice and last partial invoice.

Final settlements

A final settlement is a partial invoice to finally bill the whole value of an order. It must include the whole order value. Furthermore all partial invoices as well as optional retention or liability escrow concerning this order have to be deducted to make the amount to be paid or credited.

Technical

Partial invoices only relate to a part of an order. Final settlements are specific partial invoices representing the last partial invoice.

Partial invoices

ebInterface

• The attribute /Invoice/@DocumentType must have the value InvoiceForPartialDelivery.

UBL

• There are no special requirements. It is recommended to enter an explanatory note in the element /Invoice/cbc:Note.

Final settlements

ebInterface

• The attribute /Invoice/@DocumentType must have the value FinalSettlement.
• The total amount has to be indicated in a separate /Invoice/Details/ItemList/ListLineItem element. The net amount and the VAT rate have to be specified. If the order contains different VAT rates separate invoice lines containing the partial amount of each VAT rate have to be provided.
• An eventually issued advance invoice has to be indicated in a separate /Invoice/Details/ItemList/ListLineItem element. The negative net amount and the VAT rate have to be specified. If the advance invoice contains different VAT rates separate invoice lines containing the partial amount of each VAT rate have to be provided.
• Each partial invoice has to be indicated in a separate /Invoice/Details/ItemList/ListLineItem element. The negative net amount and the VAT rate have to be specified. If the partial invoice contains different VAT rates separate invoice lines containing the partial amount of each VAT rate have to be provided. References to all partial invoices have to be indicated as follows:
  • The element /Invoice/RelatedDocument has to be provided for each partial invoice.
  • The element /RelatedDocument/InvoiceNumber must contain the number of the indicated partial invoice.
  • The element /RelatedDocument/InvoiceDate may contain the date of the indicated partial invoice.
  • The element /RelatedDocument/DocumentType may contain the type of the partial invoice. This element has the same value range as the attribute /Invoice/@DocumentType.
  • The element /RelatedDocument/Comment may contain an optional comment.
• A liability escrow or retention has also to be indicated in a separate /Invoice/Details/ItemList/ListLineItem element. The negative net amount and the VAT rate have to be specified. If the liability escrow or the retention contains different VAT rates separate invoice lines containing the partial amount of each VAT rate have to be provided.

Note: this variant can only be used with buyer groups as an order reference.

Download ebInterface 4.3 example file for final settlements.