- How are fees on e-invoices treated for tax purposes?
- Why is my discount split up in the XRechnung?
- What does the service type ‘ancillary service’ mean?
- How are delivery charges categorised in e-invoices?
- Resolving the E_EINVOICE_SUPPLY_TYPE_REQUIRED error message
Legally compliant tax categories for XRechnung and ZUGFeRDCorrectly showing service charges and discounts on e-bills
This article explains how TYRIOS processes ancillary costs, such as postage or packaging, as well as discounts, in electronic invoices. You will learn how the system ensures that these items are always subject to the correct tax treatment in order to comply with international standards.
The aim is to automatically apply the principle of uniformity of supply. This ensures that XML data for XRechnung and ZUGFeRD meets the requirements for cross-border trade in goods, for example to Austria.
TYRIOS ensures that ancillary costs automatically adopt the tax category of the main service. This is crucial for compliance and smooth accounting:
- Automatic inheritance: Delivery costs or charges adopt the tax rate of the associated main item.
- Proportional allocation: Where an invoice contains a mix of services, discounts and charges are split precisely according to net proportions in the XML data record.
- International standards: The data generated complies with the European standard EN 16931, which guarantees automatic processing by recipients both at home and abroad.
Creating e-invoices for a mix of goods and servicesAutomatisierte Aufteilung von Gebühren und Rabatten nach EN 16931
In modern accounting, the precise processing of e-invoices for mixed supplies is one of the greatest challenges. If you invoice customers in other EU countries for both physical products and services at the same time, charges and discounts must be allocated correctly for tax purposes.
This guide shows you how TYRIOS handles these complex requirements. Through the automatic, proportional allocation of ancillary services, the system ensures that your ZUGFeRD or XRechnung files match the PDF invoice exactly and comply with all the legal requirements of EN 16931.
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Add a physical product and a fee
Add a physical product to the invoice (e.g. €9,173.84 net). Create a further line item for a fee (e.g. €10) and , in the sidebar , select ‘Ancillary service’ as the type of supply. As the invoice currently only contains goods, the fee is automatically linked to the main supply: it is classified in the e-invoice as part of the intra-Community supply (category K).
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Add a service and check the allocation
Now add a consultancy service (example: €200 net). As the invoice now contains both goods and services with different tax categories, TYRIOS automatically allocates the €10 fee in proportion to the net amounts. Result: €9.79 is allocated to the goods (intra-Community supply) and €0.21 to the service (reverse charge). In the e-invoice, this is exported as two separate surcharges.
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Convert a fee into a discount
Change the charge item to a discount of -€50. The system applies the same logic: the discount is allocated proportionally (€48.93 for the goods and €1.07 for the service). In the e-invoice, these amounts appear as two separate allowances, each linked to the correct VAT category for the main service.
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Set a discount and publish the invoice
Enter a 2% discount. The discount is calculated on the total amount, including any allocated charges or discounts, just as it is on the printed PDF invoice. Click on ‘Publish’. TYRIOS ensures that the totals in the XML file and on the document match exactly and that the validation process is completed without errors.
Logic for charges and tax categoriesTips and important information
To ensure correct billing and error-free e-invoices, please follow the logic set out below when processing items:
- Returns: In the case of credit notes, refunded charges are allocated in proportion to the returned goods and services (e.g. -€5 each if the values are equal).
- Neutral items: If sales of goods and returns balance out at €0, the fee is applied solely to the remaining service.
- Domestic invoices: For domestic customers, no allocation takes place; the fee is treated as a normal standard item.
- Postage costs field: Amounts in the ‘Postage costs’ field are always attributed to the goods and are subject to the highest tax rate on the invoice. They are never split.
Further guidance on troubleshooting and the automatic assignment of item types:
- Targeted discounts: If a discount is only to apply to the service, select the service type ‘Service’ directly instead of ‘Ancillary service’.
- Troubleshooting: The error “Service type missing” occurs with old items that do not have a service type. Simply select the appropriate service type in the editor.
- Automatic assignment: Vouchers and payment fees from shop orders are automatically marked as “Ancillary service” by the system.