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 4.3 and later

ebInterface 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.

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).