In Infomail 02/2026, legal requirements regarding delivery notes and the Intrastat declaration were communicated, which were reported to us by the institutes as very time-consuming. We then tried to find relief.

Obligation to store delivery notes

Delivery notes are among the documents that must be retained by law and must be retained at any time for seven years from the end of the financial year in which deliveries were made.

In these cases, the delivery note must be uploaded

In the following cases, the delivery notes must be uploaded to the invoice in the invoice receipt book in SAP (REB) as an additional document.

• Deliveries with an invoice value of EUR 1,000.00 gross or more.
• Deliveries booked to businesses of a commercial nature (BGA).

The delivery note cannot be replaced by a photo of the plant/goods. In these two cases, if there is no delivery note, it must be requested from the supplier. If this is not possible, an additional document must be uploaded confirming that:

• Person "X"
• on the "date"
• the 'description of the goods'
• from the "supplier name"

Delivery notes for deliveries from the EU are

For deliveries from the EU, please upload the delivery note in any case, as the Intrastat data (statistical commodity number, weight, etc.) is usually noted on it.

Storage of other delivery notes

For all other goods, the delivery note, if available, must be kept at the institute so that it can be found at any time. Of course, it can be uploaded to SAP instead and the paper disposed of. In the case of tradespeople, the performance slip must be kept instead of the delivery note.

Delivery note for refunds and private sales

The same rules apply to refunds ("Refundierung"), as TU Wien is the business partner. No delivery note is required for private sales.

Delivery notes from Amazon

Amazon's delivery notes will no longer be sent in paper form from May 2026. They are available online for 90 days and can therefore be saved directly from your account.

Intrastat data: Raising the coverage limit

For orders from other EU countries, the Intrastat data must in principle be recorded for all invoices. We have developed the following simplifications in this regard:

Invoices with an invoice amount of less than EUR 1,000.00 gross are reported centrally. Recording at the institute is no longer necessary, but the exclusion indicator must be set in the order for the Intrastat data.

For invoices with an invoice amount of EUR 1,000.00 gross or more, the Intrastat data must be entered in the order. If the Intrastat data is not shown on these invoices, either on the invoice or on the delivery note, this data must be requested from the supplier. If corresponding commodity codes are not available in the SAP system, please contact Monika Graf-Stücke by e-mail.

Petty cash/hand publishers

We would ask that, where possible, you make use of the reimbursement option rather than the petty cash fund, as the petty cash funds create a considerable amount of work for the Bursar’s Office. If necessary, the petty cash fund may continue to be used, in addition to hospitality expenses, for minor day-to-day purchases, such as cleaning products. The original receipts for these purchases must be submitted to the accounting by the end of the following month at the latest. Costs incurred in the course of excursions, such as coach rental and meals, are to be processed via the invoice receipt book (REB). Credit card payments cannot be refunded via the cash register.

Tips

For tax purposes, the rule regarding tips must be followed. The 10 percent threshold can be rounded off for practical purposes and considered “about 10 percent”.