INVOICING REQUIREMENTS AND GUIDELINES FOR COMPLETING THE GIZ INVOICE GENERAL REQUIREMENTS FORMS According to the EU rules for invoicing (2006/112/EC), the following information is a binding requirement for correct invoices. Please note that we are not allowed to recognise invoices which do not meet these requirements. Invoices (total amount > EUR 150.00) Name and address of the company/individual entrepreneur providing the goods/services (self-employed persons, freelancers etc. are also subject to the Law on turnover tax UStG) Name and address of GIZ GmbH Sequential invoice number Date of issue Quantity and standard description of the goods supplied and/or the nature and extent of other services (e.g. workshop moderation on, advisory services in ), i.e. the invoiced goods or services must be specified and the calculation of the amount due must be checkable, e.g. fee days x fee rate = amount due and/or quantity x price = amount due Time or period for delivery or service (month) (even if identical with the date of issue) (Net) remuneration broken down by tax rate (19%, 7%, 0%) and the VAT/turnover tax amount due on the remuneration VAT rate (generally shown before the VAT amount in question) Failure to charge VAT must be explained, i.e. if all or parts of the invoice amount are shown without VAT, this must be explained (e.g. small business, transient item or transfer of tax liability to recipient of goods/services etc); travel expenses are generally a part of the remuneration Gross invoice amount Tax number or VAT number In the case of contracts, please state the GIZ contract number to expedite correct allocation of your invoice within GIZ. When invoicing, please always use the corresponding GIZ electronic invoice forms. This ensures that the invoice can be checked. If this is not possible in an individual instance, please issue your invoice in accordance with the information required in the electronic forms. Further information: http://www.giz.de/en/workingwithgiz/important_documents.html http://eur-lex.europa.eu/lexuriserv/lexuriserv.do?uri=oj:l:2006:347:0001:0118:en:pdf BMF letter of 29.01.2004 IV B / - S 7280-19/04, BStBl 2004 I p. 258 Law on Value added Tax (Umsatzsteuergesetz UStG), 14, 14a, 15 Seite 1
GIZ ELECTRONIC INVOICE FORMS Choosing the right invoice form GIZ distinguishes between three different invoice forms. The invoicing by month electronic form must be used if monthly rates are the contractually agreed basis for costing. The electronic forms invoicing by day and small invoicing by day are used where daily personnel costs are the agreed basis for costing. The small invoicing by day form includes the option of billing by agreed hourly rates or standard lines. The forms include all the information needed by GIZ for invoicing, and cannot be modified. To prevent accidental deletion of integrated formulae, the files are password protected. The invoice forms are files created with Microsoft Excel. Excel contains macros which can be enabled in Microsoft Excel s security settings. Please ensure that macros are enabled when the file is opened. If your operating system does not support the file format, please print out the form and complete it yourself. Each form has an overview sheet, a printout sheet, an expert sheet, tables for individual agreed remuneration items, a table to help with currency conversion. When the form is filled in, please print out the overview sheet, expert sheets and the printout sheet for forwarding. Do not fill in the printout sheet. Date from other spreadsheets is automatically transferred to the printout sheet. Please do not modify the sheets in the electronic invoice forms, simply fill them in. Please note that we cannot accept incomplete invoices. Step 1: Filling in the overview sheet Leave the first field in the invoice (top left) blank until you have completed the invoice and printed it out; then you should apply your company stamp here. Mark the relevant invoice type with a cross (interim invoice, final invoice, advance payment). When requesting an advance payment (if this has been contractually agreed), please show the date of the start of work. To facilitate Seite 2
the annual reconciliation of balances ( 5.24 Terms and Conditions), postings must be made in the following way as at GIZ: Advance payments and instalments are posted at GIZ as advances and must accordingly be posted by the contractor as advance payments received. Interim invoices and final invoices are recorded as cost at GIZ and must accordingly be posted as income by the contractor. Please fill in the additional information, such as bank information, contract number etc. Do not fill in the consolidated total for individual items for remuneration. This is transferred automatically from the spreadsheets. Step 2: Filling in the expert sheet Seite 3
The expert sheet is available for billing personnel costs. Personnel costs comprise the contractually agreed fee (5.4 Terms and Conditions), per diem (5.6 Terms and Conditions), overnight accommodation allowance (5.7 Terms and Conditions), air ticket costs (5.8 Terms and Conditions), other travel expenses (5.9 Terms and Conditions) and relocation goods (5.10 Terms and Conditions). For expert pools which form a single item in the price sheet, all the experts in the pool must be invoiced in a single expert sheet. The allocation to the individual short-term experts must be explained in an annex. The annex entitled Short-term expert pool is available for this. Using the Further expert button at bottom right you can add up to 10 more expert sheets. Here again, the transfer to the overview sheet is automatic. If the Excel settings on your computer make it impossible for the button to execute, please follow the instructions set out below. Opening a Microsoft Excel file with macros If you open a file which contains macros, the yellow status bar generally displays a warning shield with the button Enable Content. As you know that the macros in this file come from a trustworthy source, follow the instructions below. 1. Click on Enable Content in the status bar. 2. The file is opened and treated as a trustworthy document The following illustration shows the status bar if the file contains macros. If the yellow status bar is displayed macros can also be enabled in the Microsoft Office Backstage view. 1. Click on the File tab. The Backstage view is displayed. 2. Click the downward arrow in the Enable Content button in the Security Warning field. 3. Under Enable All Content, click on Always enable this document s active content. 4. The file becomes a trustworthy document. The following screenshot shows Always enable this document s active content and Advanced Options. Seite 4
The following screenshot is a close-up of the Enable Content option. If the yellow status bar is not displayed: Macro settings are in the Trust Centre. However, if you are working within an organisation, the system administrator may have changed the default settings to stop the settings being changed. NB: If you change the macro settings in the Trust Centre, they are only changed for the Office program you are currently using. Click on the File tab. The Backstage view is displayed. 1. Click on the File tab on Options under Help. The window [Product name] Options is displayed. 2. Click on Trust Centre and then Trust Centre Settings. 3. In the Trust Centre, click on Macro Settings. 4. Select the desired options. Click on OK. The following illustration shows the Macro Settings window in the Trust Centre. Seite 5
If you have enabled the macros but still cannot open more expert sheets, you can show more expert sheets and use and print out the necessary number. 1. Put the cursor on the spreadsheet header Expert sheet and right click with your mouse. 2. Select Show in the menu. 3. Select further expert sheet. Seite 6
You can now use the further expert sheet. Totals are still automatically transferred to the overview sheet for all completed expert sheets. Step 3: Entering data for further remuneration items Where there are other contractually agreed remuneration items, a worksheet must be filled in for each remuneration item. You will find the right remuneration item name in the title of the relevant worksheet. Select the remuneration item for entry and fill in the respective worksheet. The information from the worksheets is transferred automatically to the overview sheet and the printout sheet. This is why you should not print out and submit the individual worksheets. They serve for your entries, and can be used if necessary as a cover sheet when submitting vouchers. Step 4: Filling in the overview sheet After you have filled in the worksheets, you will see the Total of all costs (net) in the overview sheet. In addition to any VAT/turnover tax to be billed to us (percentage rate and amount), this gives the Total of all (gross) costs. The overview sheet must then be completed as follows: Marked 5.21.2 Terms and Conditions: Security deposit: only applies to contracts for work and services which agree a security deposit. Marked 5.20.2 Terms and Conditions: The agreed advance payment to be paid according to the contract is to be entered here, broken down into net amount and VAT (please enter percentage rate). Marked 5.20.4 Terms and Conditions: Seite 7
Enter the advance payment to be used up, broken down into net amount and VAT. This results in the following invoice: Total of all costs (gross) - Security deposit + Advance payment - Advance payment = Amount for payment In the small invoicing by day invoice form, additional information is needed for contractors not liable for VAT. There is also the option of showing only a basic amount for VAT. Seite 8
If the above calculation results in a negative amount for payment (balance in favour of GIZ), this amount must be repaid to GIZ without delay, stating the contract number, in accordance with 5.20.8 Terms and Conditions. GIZ reserves the right to offset credit against invoices for other contracts, or in the event of minimal overpayment, against the next interim invoice. In the event of failure to invoice promptly after completion of the order, any identifiable credit balance amount must be repaid to GIZ without delay even before issuing the final invoice. Last step: print out the overview sheet, expert sheets and printout sheet After completion, print out the overview sheet, the completed expert sheets and the printout sheet for mailing. To print the printout sheet use the Print button on the first page of this worksheet. The only lines printed out for the remuneration items are those which you have previously been filled in on the sheets. Do not forget to add your signature! If the Excel settings on your computer make it impossible for the button to execute, follow the instructions to enable macros (see above). If your computer still does not allow execution, the individual completed worksheets must be printed out and submitted. Seite 9