Topics:
- Budget year vs. calendar year - note from Accounts Payable and Controlling
- Suspicion of financial discrepancies
- EU small business regulation from 2025
- Justifications for taxi invoices outside the accepted times for travel expenses
- Purchasing via eBay
- Project invoices: Comparison offers for travel expenses if holiday was taken before or after the trip
- Project finalisations in the TISS project database
- FWF handbook for §27 projects (PROFI)
- Closure of old collectors that contained A or X in their names
- Information about other funding organisations can now also be found on our website
1. Budget year - Note from Accounts Payable and Controlling
We would like to point out that the budget year 2024/25 of the faculties runs until 31 August 2025, so unused material resources will not expire on 31 December 2024. Funds for target agreement projects (project budget) are still available until 31 August 2025 and will also not expire on 31 December 2024.
2. Suspicion of financial discrepancies
If you suspect financial discrepancies, you will find further information in the folder available here, opens an external URL in a new window. Please report either in person by appointment to the Internal Audit and Compliance, opens an external URL in a new window or by e-mail to compliance@tuwien.ac.at.
3. EU small business regulation from 2025
Small businesses based in another EU member state can register as small businesses in their country of residence from January 1, 2025 and receive a VAT number ending in “EX”. This has tax and accounting consequences for TU Wien.
In future, incoming invoices for deliveries or services from registered small businesses will be posted without reverse charge tax. Therefore, the delivery or service from a small business registered in the EU will be 20 percent cheaper for TU Wien than before, as no tax has to be paid. These incoming invoices are to be booked with the tax code “V3”.
As soon as the registered small business owner exceeds certain thresholds (within the EU, or only in Austria), the EU small business regulation no longer applies and TU Wien, as the recipient of the incoming invoice, pays reverse charge tax (for services) or acquisition tax (for deliveries) again.
If a registered small business owner exceeds the thresholds and continues to appear on invoices with the VAT number ending in “EX”, this could result in additional tax payments and possibly additional fees/penalties for TU Wien. Therefore, in addition to the invoice, we always require confirmation from the registered small business that the thresholds have not been exceeded. This confirmation form will be provided HERE, opens a file in a new window shortly (still in consultation with our tax advisor).
We expect to receive further information from the Federal Ministry of Finance in the course of 2025 and will make the necessary changes accordingly.
Especially in this case, we would like to ask you again to always use the current forms from the website, because the form for fee notes for work contracts will also be adapted from 2025 and may be affected by this new regulation.
Forms: Invoice, opens a file in a new window; and for foreigners additionally ZS QU1 -Erklärung natürlicher Personen für Zwecke der DBAQuellensteuerentlastung / Declaration by individuals for the purpose of tax treaty relief at source, opens a file in a new window
4. Justifications for taxi invoices outside the accepted times for travel expenses
We would like to draw your attention to the applicable guidelines and ask you to state a reason in the comments field in SAP Services when billing taxi invoices.
As a general rule, public transportation should be used for journeys to/from the airport/railway station. However, for journeys that start before 6 a.m. or end after 10 p.m., the use of a taxi to/from the airport/railway station is permitted.
The use of taxis is also permitted if no suitable or reasonable public transport infrastructure is available, when traveling with heavy luggage, or if other exceptional circumstances justify the use of a cab. The use of rental vehicles is also only permitted under these conditions.
Links to the guidelines (only german):
Travel policy for civil servants and contract staff, opens a file in a new window (Reiserichtlinie für Beamte und Vertragsbedienstete)
Company agreement on business trips Collective agreement, opens a file in a new window (Betriebsvereinbarung Dienstreisen Kollektivvertrag)
5. Purchasing via eBay
Purchasing on the “eBay” platform is not permitted with TU Wien accounts. Such accounts may not be opened, or existing accounts must be closed. Purchases via “eBay” must be made as a private individual and then mapped via a private sale (Privatverkauf) in SAP Services. Therefore, the use of the AirPlus Credit Card for purchases on eBay is also not permitted.
In the event of non-compliance with these regulations, the person placing the order must pay the invoice privately - without reimbursement of the costs by TU Wien. If an AirPlus Credit Card is used, it will subsequently be blocked.
We would also like to point out that a price comparison is generally recommended when making purchases.
6. Project accounting: Comparative offers for project related travel expenses needed, if holidays are being consumed resp. work-free days are being spent on site before or after the business-related stay
Please be aware that if you are planning to spend holidays at the destination of your EU- or FFG-project-related business trip before or after your work stay -and to ensure the funding of the EU or FFG for your travel expenses-, you will have to present proof that an earlier or later arrival or departure will not cause increased travel costs.
Therefore, please provide screenshots of price comparisons -for the same travel route and carrier you are planning to book with- on the actual required date for your business trip purpose beforehand and scan them when filing your travel request/expense in SAP Services.
7. Project account closure in the TISS database
We would like to remind you that the status of ending projects must be adjusted in the TISS database to “closure requested” (see TISS database/actions/project history) or - if it applies - to “post-processing phase”.
In the event of an extension of the project the upload of a written confirmation (f.ex. amendment of the contract) to the TISS database is required and the new project end date must be added.
The setting of a post-processing phase in the database is only intended in justified cases, f.ex. if the project work has already been completed despite an outstanding funding instalment.
8. Manual for FWF projects §27 (PROFI)
Information on the financial handling of FWF projects within the framework of §27 (PROFI) as well as the accompanying manual can now be found on our website.
The corresponding manual is also now available as a download, opens a file in a new window.
9. Closing of old collector accounts with internal order numbers starting with A or X
Since Jan 1st, 2024, all collectors´ accounts at the TU Wien are exempted from expenses for cost reimbursements.
The need for differentiation of various collector accounts therefore no longer applies and the remaining funds resp. the old collector accounts were -with the help of those concerned- settled to current accounts. In this context, we would like to thank all those involved for your quick and active respond! The result is an uncluttered and -for everyone- much more manageable, reduced collectors’ account structure.
10. Now you can also read information about other funding organisations
The service unit Project Controlling not only supports projects of important donors (EU, FWF, FFG) but also those of funders such as aws, WWTF, OeNB Jubiläumsfonds that in total represent a much smaller number of projects. Nevertheless, the knowledge related to the financial processing of these projects was collected and is now made available to all interested parties via our website in specific funder-related documents.