Credit Notes

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 4.1/4.2/4.3/5.0

ebInterface 4.1, 4.2, 4.3 and 5.0 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).