- Intrastat declarations - record quantity, weight and price
- Increase of the limit for low-value assets as of 1.1.2023
- Covid remuneration according to the epidemic law: booking on third-party funded projects
1. Intrastat declarations - record quantity, weight and price
In the monthly Intrastat report to Statistics Austria with all EU deliveries, there is a plausibility check that checks the quantity, weight and price. It is therefore important to fill in the order data correctly per item line. Particularly in the case of fixed assets, it is important to ensure that the weight is entered correctly per item line or that the entire asset is entered in one item line.
The error messages of this plausibility check add up and each one of these messages must be corrected manually.
Example: 1 piece of steel and iron goods weighing 5 grams at EUR 2,910.00 leads to an error message. In this specific case, it was 1,000 pieces at EUR 2.91 and the quantity was entered incorrectly.
2. Increase of the limit for low-value assets as of 1.1.2023
As of 1.1.2023, the legal limit for low-value assets was increased from currently EUR 800.00 to EUR 1,000.00. Therefore, an fixed asset is only created from an acquisition value of EUR 1,000.00 incl. tax. Incidental costs (transport, shipping, packaging, assembly, customs, etc.) continue to increase the value of the asset. There are no changes regarding the amount limit for scientific literature and scientific data carriers; these must always be capitalised.
3. Covid remuneration according to the epidemic law: booking on third-party funded projects
According to § 32 of the Epidemics Act 1950, the Vienna University of Technology receives compensation for separated persons due to loss of earnings for the period of disability. In recent years, this Covid remuneration was booked to the respective internal project orders (Projekt-Innenaufträge) for persons who were financed through third-party funded projects. The general ledger account 495100 "Erträge Förd. Stellen" was used.
Even if projects have already been completed, they will be reopened for the posting of remuneration and subsequently settled. Please take into account and report this additional funding income when settling accounts with funding agencies in order to avoid double funding.
If you have any questions, please contact firstname.lastname@example.org