Beschreibung: Here you will find guidelines and administrative forms for internal financial accounting services at JKU. PLEASE NOTE: All guidelines and forms are available in German only.
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Accounts Payable is responsible for the accounting of invoices, refunds to employees, fee invoices that contract invited guests, reimbursement of travel expenses to former employees and guests, and forwarding funding money to project partners.
Here you will find an overview of valid guidelines, procedure instructions, and forms to submit to Accounts Payable.
The Johannes Kepler University Linz and the JKU Operations and Leasing Ltd. have a central procedure for incoming invoices.
The billing address must be stated as follows:
Johannes Kepler Universität Linz
Altenberger Straße 69
JKU Betriebs-und Vermietungs- GmbH
Altenberger Straße 69
In order to allocate the invoice correctly, the following information is required:
° Name of contact person and
° Order number, cost account number or internal order
Invoices billed for § 26 projects must also include the project manager's name.
Please ensure that all signatures on all payment and invoice forms are legible!
Please refer to our information sheet in regards to incurred acquisition tax with refunds.
Please note that taxes can be required for deliveries from Germany. Complete and return the form.
Please note that any approval for reimbursement is subject to the general conditions listed on the form.
Service Contracts and Guest Speakers
According the Tax Reform Act, the fee paid in accordance with the service contract or to a guest speaker, maybe subject to tax withholding.
This pertains to people who have limited subjectibility to tax in Austria.
In certain cases - if there is a double tax agreement with the country where the contractual partner has his/her residency - taxes can be withheld.
If this is the case, please bring the following:
* Completed and signed ZS-QU1 form by the individual person(s).
* Completed and signed ZS-QU2 form by a legal individual.
* Copy of an official photo ID signed by the contractual partner.
If there is no double indemnity tax law with the country in which the contractual partner resides or is located, tax withholdings can be taken for reasons of distance. This is only possible, however, in compliance with statutory salary limits and documentation requirements.
Please also note that freelance fee is taxable.
In both cases, particularly regarding non-monetary compensation, we ask that you please comply with the documentation requirements.
The payment may mean an obligation to report the amount under income tax law. In this case, the amount can only be paid out if the invoice contains the information required under your reporting obligation.
Please also note that the fee including cost reimbursements is subject to being taxed strong>.
If you have any questions, please do not hesitate to contact us.
Forms for Tax Relief on Income Tax
When filling out forms please note:
Point 3c: Enter the total sum of all cash and non-cash compensation the contract partner will receive.
Point 4: Confirmation of residence by the tax authority is required only if the total sum of all cash and non-cash amounts that the contract partner receives for activities in Austria exceeds €10,000 in any calendar year.
If you need bank details, please contact the cashier's office.
Any misuse of bank information will result in prosecution!
Cashier Locations and Sample Cash Books
Selling Readers and Compendiums
Asset and Property Accounting
Financial Accounting and Customer Billing
- eWorks Financial Billing (98KB, Guidelines via eWorks (updated: 28.12.2005)German only)
- Documentation of Material Selection for Internal Orders (25KB, Last Update: 29.07.14, German only)
- Guidelines for Central Billing at JKU (updated: 7.6.2006) (80KB, German only)
- Form - JKU Standing Order of Payment by Recipient (44KB, New version: 20.12.2013. German only.)
- Standing Order of Payment by Recipient - JKU B&V GmbH (124KB, New version: 20.12.2013. German only.)
- Documentation Receipts for Incoming and Outgoing Invoices (505KB, German only)