- Fact sheet financial settlement
- Organization of conferences and meetings
- Upload delivery bills as an additional document
- Announcement of user for mobile devices such as laptops, tablets, cell phones, etc.
- Insurance for IT equipment vs. warranty extensions, extra protection, support
- Contracts for work and services and fee notes
- Balances on collectors
- § 26 Ad personam FWF projects: Project balance on completion
- One-off debit of collectors' credit balances on 1.1.2024
- FWF projects: FWF has a new address
1. Fact sheet financial settlement
A fact sheet, opens a file in a new window is now available for the most important points on financial settlements. This includes information on
- Refunds and private sales
- Purchases on Amazon
- Purchase with bank credit card
- Procurement of furnishings and equipment
- Purchase of gifts and invitations
- Accepting gifts
- Business trips
2. Organization of conferences and meetings
When organizing conferences and meetings, care must be taken to ensure that they are not organized jointly with an association, another university or a company. The organizer may only ever be TU Wien. A joint event would result in a GesbR (partnership under civil law) with its own tax number, balance sheet, etc. It is permissible for conferences and meetings to be supported and sponsored by third parties.
Conferences and meetings can also be organized independently by companies and TU Wien acts as a supporter, but the outgoing invoices must always be issued by the company.
Permissible formulations/appearance (website, invitations, program, advertising materials, etc.):
- Sponsored by XYZ
- With the support of XYZ
Not permitted formulations/appearance (website, invitations, program, advertising materials, etc.):
- List other partners as organizers
- In cooperation with XYZ
3. Upload delivery bills as an additional document
If a delivery bill is available, it must always be uploaded in the invoice receipt book together with the invoice as an additional document.
Delivery bills are also required by law to be archived.
4. Announcement of user for mobile devices such as laptops, tablets, cell phones, etc.
When creating mobile assets such as laptops, tablets, cell phones, etc., the user must always be entered in the master data so that the assignment is guaranteed during the next inventory.
5. Insurance for IT equipment vs. warranty extensions, extra protection, support
Insurance may be taken out for equipment in asset class 63000 (IT equipment) and product group 539 small IT equipment, regardless of whether global or third-party funding is used. The insurance tax is stated on the invoice or a reference is made to it.
The entry is made in product group 521 (insurance, SAKO 770000).
Insurance does not count as ancillary acquisition costs as it does not serve to put an asset into an operational condition. Excluded are transportation insurance costs, which increase the value of the asset.
Warranty extensions, extra protection, support, care (pickup&return) etc. are to be assigned to product group 212 (commercial IT services, SAKO 753500).
6. Contracts for work and services and fee notes
The content of a contract for work and services can only be a work, i.e. a result owed. The content of the work to be created must be described in such a way that its proper fulfillment can be assessed.
Typical contents of a contract for work and services are, for example:
- Production of an object (models)
- Graphic design - layout of posters, folders or digital media
- Production of photo documentation of an event
- Analyses, laboratory evaluations, sample testing
- Concept development on specific topics
- Preparation, implementation and computerized processing of interviews
- Individual lectures (guest lecture)
Please note the following points when concluding a contract for work:
- The work description "lecture" is not sufficient. Please include the topic or a description of the lecture in the fee statement..
- A flat-rate fee must be agreed for a work. Hourly billing is not permitted for a contract for work.
- In the case of foreign persons who are not resident in Austria, care must be taken to ensure that the ZS-QU1 form (withholding tax relief) is completed and enclosed with the fee note..
- The small business regulation only applies to persons domiciled or resident in Austria. (§ 6 para. 1 no. 27 UStG)
Services that are not considered to be the content of a contract for work are services and no fee note may be issued. Services can be provided in the form of an employment contract or a freelance service contract. In such cases, please contact the personnel administration department.
7. Balances on collectors
The balances available on collectors can be used and used up within the framework of the research activities of the institutes, research areas and research groups.
Overdrawing the collectors is not permitted. The collectors must always be covered. The (planned) expenditure must be in line with the funds/credits available on the collectors. Collectors that are currently overdrawn must be settled promptly. Balancing can be carried out by means of traditional project settlements or budget transfers in the course of internal billing (SAP Services) between collectors.
8. §26 Ad personam FWF projects: Project balance on completion
§ 26 Ad Personam FWF projects are based on contracts concluded between the project management and the FWF. TU Wien is not a contractual partner in these projects, but only manages these projects on a fiduciary basis.
Any shortfalls cannot and must therefore not be paid from TU funds (e.g. collectors). In order to ensure continuous coverage of internal orders, funding (for material costs) must always be requested from the FWF in good time during the project period.
9. One-off debit of collectors' credit balances on 1.1.2024
As announced in December 2023, the credit balances of all active collectors (including project manager collectors) that do not contain an "A" in the internal order were subject to a 20% flat rate with January 1, 2024. However, because these credits had to cover both the expenses and the debit in total, 16.67% was effectively deducted from the credit.
Credit balance of the collector as at 1.1.2024 EUR 10 000,00
One-off cost reimbursement collection at 16.67% of the collector's credit balance EUR 1 667,00
Collector's balance after the one-off recovery of costs EUR 8 333,00
Control invoice: 20% of EUR 8 333.00 EUR 1 666,60
The amount collected per collector was refunded pro rata to the internal orders of the research groups and departments or to the faculty in accordance with the cost reimbursement guideline in force since 2014.
The following collectors are not affected by this cost reimbursement collection:
- Collectors that end with "A" and are not subject to the cost reimbursement guideline in force since 2014
- V internal orders
The amount charged or refunded per collector can be found in the TUinsight reports „Kostenersatz-Einziehungen“ or „Refundierung“:
INSIGHT Portal (tuwien.ac.at), opens an external URL in a new window
10. FWF projects: FWF has a new address
The FWF moved to a new location at the beginning of the year. The new address is:
Austrian Science Fund FWF