E Invoice Regulation

Original Language Title: e-Rechnungsverordnung

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505th regulation of the Federal Minister for finance for the contribution of e-Bills for federal departments (e invoice Regulation)

On the basis of § 5 par. 1 of the Federal Act, be consolidated with the ICT solutions and how IT works nationwide (ICT consolidation act IKTKonG), Federal Law Gazette I no. 35/2012, is prescribed:

Subject matter and scope

1. (1) regulates this regulation in the context of the commitment to the exhibition and transmission of e-Bills on federal departments detailed rules as regards the conditions of for e-Bills, the transmission data structures to be used, as well as further requirements concerning the contents of the e-Bill.

(2) this Regulation applies to all contractors or contractors by federal departments or their other beneficiaries in the goods and services with federal departments. Under the term "other beneficiaries", in particular professional party representatives or representatives of political parties (E.g. economic treuhaenderinnen or accountants, lawyers or attorneys) or other service providers (E.g. ISPs) are to understand.

(3) this Regulation shall apply in accordance with the technical possibilities also for foreign contractors or contractors of federal departments.

(4) this regulation does not apply to bar - and Sofortzahlungen, in which occurs the effect of fault with the payment process.

Definition of e-Bill

2. (1) an electronic bill (e-Bill) is an invoice that is issued, sent, received in a structured electronic format and processed. The e-Bill is recognized only as Bill if the authenticity of the origin, the integrity of the content, as well as the readability.

(2) an electronic credit of a contractual or a contractual partner (§ 1 para 2 or 3) on a Federal Department is one electronic invoice is received.

(3) Rechnungsrelevante detailed information for an e-Bill, which go beyond the accounting features of § 4 para 1, can be added in the e-Bill as side dishes, using the formats provided by the Federal Ministry of finance.

Exhibition, delivery, acceptance and processing of e-Bills

Committed delivery of e-invoices within the meaning of § 2 and § 3 (1) in the goods and services with federal departments are in section 1 subsection 2 or 3 contractors referred to or contract partner of the exhibition.

(2) the Federal Department are committed to the acceptance and processing of e-invoices in section 1 subsection 2 or 3 contractors referred to or contractors.

Content of the e-Bill

4. (1) in addition to the sales tax bill components has the e-Bill following information to contain: 1 the supplier number, giving the order reference, 3. the contractor or the contractor of the Federal Administration was associated, 2 or multiple item numbers, as long as this number (s) in the contract (s) specified, 4. bank details (IBAN and BIC), 5. the terms of payment as well as 6 the E-Mail address of the party or of the contractual partner according to § 1 paragraph 2 or 3.

(2) Federal departments have in para 1 Nos. 1 and 2 listed information already in the ordering in section 1 subsection 2 or 3 contractors referred to or contractors to the submit.

Data structures and pathways § 5 (1) are e-Bills to bring into the data structures (formats), provided by the Federal Ministry of finance.

(2) the contractors or contractors according to § 1 para 2 or 3 have to the delivery of invoices of e-to the following federal station - by the Federal Ministry of finance available to use set - routes of transmission:

1. corporate service portal (USP) of the Federal Government or

2. Pan-European public procurement OnLine (PEPPOL)-transportation infrastructure.

(3) in the process of e-Bill at the Federal, introduced e-invoices are automatically to check its formal correctness. Once the proper input is detected, the party or the party is automatically to notify according to § 1 paragraph 2 or 3.

Entry into force

§ 6. This Regulation shall enter into force 1 January 2014.