Decree No. 154 / 1975 Coll.
Decree of the Federal Ministry of Finance on invoicing and payment of supplies of a non-investment nature
Valid
Effective from 01.01.1976
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154
DECLARATION
Federal Ministry of Finance
of 26 November 1975
on invoicing and payment of supplies of a non-investment nature
The Federal Ministry of Finance, pursuant to § 391 and § 376 (2) of the Economic Code No. 109 / 1964 Coll., as published in No. 37 / 1971 Coll., and § 11 (2) of Act No. 83 / 1958 Coll., provides for the adjustment of the financial planning and financial management of national enterprises and other economic organisations of the state socialist sector:
GENERAL PROVISIONS
Scope
(1) This Decree provides for the invoicing and payment of supplies of products, works, performance and services (hereinafter referred to as "supplies') by socialist organisations (hereinafter referred to as" suppliers') and paid if the customer is a socialist organisation, from operational or budget non-investment funds. 1)
(2) The Decree does not apply:
(a) trade with suppliers and customers abroad;
(b) transport performance of transport organisations, provided that the transport organisations agree with the carrier to pay for the transport selection2), as well as the transport performance and services of Čechofracht, the shipping company and international shipping and Czechoslovak seagoing, international public limited liability companies;
(c) the work and services performed by the authorities of the Federal Ministry of Communications (post offices) in postal, telecommunications and radio communications operations, the services the reimbursement of which is carried out by means of a centralised collection of the organization of communications and subscriptions to newspapers and magazines, as well as the image reporting of the Czechoslovak Press Office;
(d) the supply of products and works of single agricultural cooperatives to their own members and, for common agricultural holdings and public goods, to their own workers; 3)
(e) services provided by law organisations;
(f) the use of residential and non-residential premises and services associated with the use of flats and non-residential premises;
(g) the supply of electricity, heating gases, central (district) heating and hot water to citizens, paid both in the context of the centralised collection of the service organisation and outside its scope; 4)
(h) transfers of management, where appropriate, of ownership of national assets for remuneration outside the normal course of business.
Invoice procedures
(1) Supplies shall be invoiced:
(a) the invoice for deliveries made (Sections 3 et seq.);
(b) the stage invoice for the part (s) of the delivery (s) (Section 9);
(c) a collection invoice for recurring deliveries made during a specified or agreed period (Sections 14 to 18).
(2) Document replacing the invoice
(a) for agricultural products supplied to the buying-in organisations, a purchase note shall be the total price of the supply of the buying-in ticket or a summary purchase note (Sections 19 to 22);
(b) for certain deliveries for export, delivered at normal purchase prices, the "calculation of the purchase price," if agreed by the organisation (§ 23).
(3) The provisions of Part Two shall apply to all forms of invoicing, unless other parts contain a special treatment.
FACTORS AND PAYMENTS
Processing of the invoice
(5) The supplier is obliged to complete and send the invoice in two copies, and only one copy is sent to the citizen when the invoice is delivered. The second copy must be marked as a copy. If the supplier and the customer are evaluated for multiple copies, these additional copies must also be marked as a second and a further copy. If the machining of the invoice does not allow for an increased number of copies at the same time, the third and further copies need not be sent together with the invoice.
Content of the invoice
(1) The invoice, stage invoice and collection invoice (hereinafter referred to as "invoice") must be marked by type.
(2) If no further derogations are provided, the invoice shall contain:
(a) the invoice number;
(b) the names and addresses of the supplier and the customer, the supplier's connection with the money institution, the number of his account with the money institution, and the code number of the entity's column A and B;
(c) the clause "Payment by recovery order number..." if the invoice is paid by recovery order;
(d) the number (s) of the contract (orders, delivery orders) as indicated by the customer, in the case of deliveries from imports as indicated by the supplier. If the invoice is sent to an organisation (e.g. the consignee of the goods) other than the contract customer, the name and address of the contract buyer shall also be indicated;
(e) the date on which the right and obligation to invoice arises;
(f) the date of dispatch of the invoice; that date must be the same - when the invoice is delivered by the e-mail on confirmation - with the date of receipt of the invoice by the customer;
(g) the date on which the aggregate amount of the invoice is due and, if the maturity is reduced, the reason for the reduction. If the invoice is replaced by a recovery order without maturity, instead of the due date, the "no maturity 'clause shall be indicated;
(h) an indication of which establishment or warehouse carried out the delivery (if its place is different from the place invoicing the delivery);
(ch) an indication of which other organisational unit of the customer has been dispatched (if different from the customer's address), in the case of line-side delivery, the name (name) and address of the recipient of the products;
(i) the description of the supply, the type (quality) and the quantity of products, or the type and duration of the work, where the price is determined by the duration. The price of the material shall be indicated only if it is not included in the price of works or performances; in which case the supplier shall also indicate the type and quantity of material consumed and the price per unit of quantity. If the supplier draws up invoices on machines and computer equipment, these may be in numerical characters; in which case the supplier is obliged to explain to the customer the importance of the numerical characters used;
(j) the price per unit of the quantity of supply and the aggregate price; in addition, for export and import supplies, the price of the supply in the range of goods specifications and the price of fco čs. border - in the range of goods specifications - and the aggregate amount of the invoice; in addition, for export supplies, the wholesale price - within the scope of the goods specifications - and the aggregate amount of the invoice; In addition, increases or reductions for deviations from the essential quality and delivery conditions of supply, sales or trade increases or reductions, discounts, transport charges, packaging, etc. The price shall be indicated (e.g. retail, wholesale, purchase, provisional). The invoice must also bear the price list number (s) concerned and the product number in that price list and, if not yet issued, the price decision number. If the preferential wholesale price of the technically progressive product or the disadvantaged wholesale price of the technically obsolete product is invoiced, 6) the invoice also states the basic price. The invoice shall include the sales, supply or other organisation's wholesale price of the product which is further sold to the citizens, the retail price and the price list number or decision on the price being recorded in the invoice;
(k) formalities for the purposes of turnover tax or the difference in the internal market for imports (Section 6);
(l) the code name of the products or performance according to the uniform classification of the products, performance and industry code list; 7)
(m) other particulars prescribed by specific regulations (e.g. packaging) or agreed between the supplier and the customer;
(n) the aggregate amount of the invoice; where products sent to different points of demand by the same customer are invoiced, the supplier shall indicate separately on the invoice the quantity of products and the corresponding invoiced amount by sampling point;
(o) the supplier's stamp and signature of the person authorised to sign the invoice; invoices drawn up on machines and computer equipment need not be signed.
(3) The particulars referred to in paragraph 2 (d), (ch), (i), (j), (k) and (l), with the exception of the summary particulars of the individual elements of the invoice (e.g. total price, aggregate amount of the invoice), may appear in a separate invoice annex, which must be indicated in the invoice and ensure the continuity of the annex to the invoice. The Annex shall be attached to the invoice in at least one copy.
Where the supplier issues an invoice in cash, the invoice shall contain at least the following elements:
(a) the names and addresses of the supplier and the customer;
(b) the date and place of completion of the invoice and its number;
(c) the description of the supply, the type (quality) and the quantity of products or the type and duration of the work, where the price is determined according to the duration of the supply. The price of the material shall be indicated only if it is not included in the price of the work; in this case, the supplier shall also indicate the type and quantity of material consumed and the price per unit of quantity;
(d) the price per unit of quantity as well as the aggregate price, increases or reductions, discounts and the total amount of the invoice. The price shall be indicated (e.g. retail price). The invoice must also bear the number (s) of the relevant price list or notice and, for each item, the product number in the price list;
(e) a note stating that it is paid in cash;
(f) formalities for the purposes of turnover tax (Section 6);
(g) the supplier's stamp and signature of the person authorised to sign the invoice.
Invoice elements for the purposes of turnover tax and internal market differences
(1) The invoice must state whether or not the invoiced prices contain a turnover tax or a difference in the internal market.
(2) Where the supply is invoiced at prices including turnover tax, for supplies on imports, including the difference in the internal market, the supplier as the payer of the tax or the difference in the internal market shall be required to indicate on the invoice and its copies, or annexes, the relevant item in the turnover tax tariff, the rate of turnover tax, or the difference in the internal market, the price on which the tax is calculated (e.g. wholesale price, trade price) and the relevant amount of the turnover tax or, where applicable, the difference in the internal market. The supplier shall indicate separately on the invoice the amount of turnover tax or, where applicable, the difference in the internal market only to socialist organisations.
Invoice prices
(1) If the supplier makes an invoice at provisional or corporate price, he must state this fact on the invoice. The supplier is obliged to settle the difference between the provisional and the definitive price (i.e. to return or invoice the amount corresponding to the difference to the customer) within 20 days after the publication of the price and, for the company price, within 20 days after the determination of the definitive price. If the supplier does not repay the excess within that period, he shall be obliged to pay the customer a late fee of 0,05% of the amount due (excess) for each day of delay; if, within that period, the supplier is obliged to pay the customer a penalty for late issue of the invoice for the underpayment. 8)
(2) The final amount of the invoice may be rounded up by the supplier for deliveries to socialist organisations on the whole crown, at an amount of up to 49 pennies down and from 50 pennies up.
Right and obligation to invoice upon completion of supply
(1) The right and obligation to invoice arises with the exceptions set out in paragraphs 9 and 10 on the date of completion of the supply.
(2) (9) For the purposes of invoicing, the date on which the citizen takes over the service shall be deemed to be the date on which the service is performed. If the nature of the service is such that a citizen must appear at the supplier's premises and does not appear on the agreed date, a new period shall be deemed to have been fulfilled, according to the terms agreed upon at the time of the order, which the supplier has determined by registered letter, with the warning of the readiness of the service to take over. The supplier shall be entitled and obliged to invoice upon expiry of the new time limit so specified.
Right and obligation to invoice before delivery (phase invoicing)
(1) Before delivery (phase invoicing), stages may be invoiced:
(a) the supply of machines and equipment for export, supplied separately or as part of export investment vehicles;
(b) project work and technical assistance for export, supplied separately and as part of export investment units;
(c) the setting up of exhibitions, fairs and permanent museums both domestic and foreign;
(d) research, development, study, characterisation, standardisation and preparation work;
(e) investment (direct) engineering activities in the country;
(f) construction and assembly works of a non-investment nature both domestic and export;
(g) work and services carried out by IT organisations.
(2) The supply stages referred to in points (a) to (e) of paragraph 1 may be material, and the stages of supply referred to in points (f) and (g) of paragraph 1 may be time. The stage invoicing of supplies referred to in points (a) to (d) of paragraph 1 shall be subject to prior written agreement by the organisation; a further condition is that the stages can be determined in substance and the price attached thereto. The supplies referred to in paragraph 1 (e) shall be invoiced according to the stages laid down in the specific regulation. 10) The supplies referred to in paragraph 1 (f) and (g) shall be invoiced monthly; However, for the supplies referred to in paragraph 1 (g), organisations may agree on invoicing according to other time-frames (e.g. decades).
(3) The right and obligation to invoice the stages of supply arises:
(a) in the case of the supplies referred to in paragraph 1 under (a) and (b), on the date on which the contractual stage is surrendered to the customer or, where appropriate, by forwarding it to the first public carrier or mail for transport to the place of destination;
(b) for domestic supplies referred to in paragraph 1 (c) and (d) on the date of completion of the contractual stage; the completion of the stage of these deliveries must be confirmed in writing by the customer before invoicing; in the case of exhibitions and fairs carried out by a domestic supplier abroad, upon receipt of all foreign documents;
(c) in the case of the supplies referred to in paragraph 1 (f) and (g), by the end of the last day of the month and, where appropriate, by the end of the last day of the agreed period;
(d) in the case of supplies referred to in paragraph 1 (e), on the date of completion of the stage laid down in the specific regulation. 11)
Right and obligation to invoice upon completion of delivery
(1) Upon completion, deliveries may be invoiced:
(a) where it is invoiced by collection invoices;
(b) where, at the time of completion, the supplier cannot yet know their price because its determination is dependent on the information to be supplied by the customer or the data sent from abroad to the country.
(2) The right and obligation to invoice arises:
(a) in the case of supplies referred to in paragraph 1 (a), by the end of the last day of the period fixed or agreed;
(b) for the supplies referred to in paragraph 1 (b):
1. - the date on which the supplier received the result of the analysis from the customer;
2. - the date on which the customer received an invoice from the supplier for the products sent to the consignee during the route deliveries;
3. - the date on which the supplier has received, from his assembly component abroad, documentation for invoicing (e.g. work reports), but no later than 10 working days after the end of the calendar month in which the work was carried out;
4. - the date on which the foreign trade organisation received the invoice for products from its foreign supplier, but not later than 6 working days after the date of completion; in cases where the foreign trade organisation receives the supporting documents necessary for invoicing (e.g. delivery specifications in the border crossing declaration) already at the date of completion, the right and obligation to invoice shall arise on that date. In the case of intangible imports, the right and obligation to invoice the date of delivery of the invoice of the foreign supplier shall arise;
5. - the date on which the supplier has received from the customer a notice of receipt of the products in cases where the supplier decides for this way of invoicing because the quantity of products or other facts underlying the invoice is determined only after receipt of the delivery and where the supplier indicates that decision in the delivery contract.
(3) If the issue of the invoice is dependent on the performance of the analysis (or analysis of the average sample from all deliveries made during the relevant collection invoice period) and the analysis is to be carried out by the customer in accordance with the specific rules, the customer must carry out the analysis within the time limit agreed with the supplier. The result of the analysis shall then be notified by registered letter to the supplier no later than the next working day following the completion of the analysis. This applies mutatis mutandis to line deliveries of products provided that they analyse the recipient of the products in accordance with specific regulations or contracts; However, the beneficiary must agree with both the supplier and the customer (his supplier) the time limit for carrying out the analysis and send the result to both organisations.
(4) Where the issue of an invoice is dependent on the customer's notice of acceptance of the products, the particulars of the notification must be agreed in the contract, unless they are laid down in the basic terms of the delivery. The receipt notice shall be sent by the customer to the supplier by registered letter no later than the next working day following the receipt.
(5) Organisations may agree on another way of sending the results of the analyses or notice of taking over the products.
Sending invoices
(1) The supplier is obliged to send an invoice after the right and obligation to invoice has been established within the following time limits:
(a) for domestic deliveries of products within 5 working days;
(b) for other domestic supplies, including heat, electricity and heating gases, within 7 working days;
(c) for supplies from abroad and abroad, where suppliers or customers are undertakings and foreign trade organisations, within 15 working days.
(2) The time limit for sending the invoice shall begin on the date following the date on which the right and the obligation to invoice arises. Saturday, if it is a day off, shall not be considered a working day in terms of billing deadlines.
(3) For en route supplies, the time limit for sending the invoice shall be the same as for invoicing to other suppliers. Other en route suppliers shall start the invoicing period on the day following receipt of the invoice from the previous supplier. The supply of products, regardless of the mode of transport, shall be considered as en route supplies if at least three domestic organisations (supplier - consignor, customer and consignee) participate.
(4) If the buyer has not received an invoice in time, he shall request it by registered letter from the supplier no later than 5 working days after having been able to ascertain that the invoice for the products or works supplied has not yet been received. The supplier may not refuse to pay the periodic penalty payment for late issue of the invoice if the customer has not fulfilled that obligation.
Return of invoice
(1) The collector must return the invoice without payment by registered letter or e-mail if the delivery has been invoiced before Article 8 to 10 of this Decree. In that case, the customer is obliged to indicate in the returned invoice the reason for the refund. The supplier shall cancel the returned invoice and issue a new invoice after the right and the obligation to invoice has been established.
(2) The collector may return the invoice by registered letter or e-mail to confirm if he has defects in the contents or if he does not contain correctly all the particulars to be contained in the invoice under this Order; in that case, however, it shall indicate incorrect information or missing particulars on the invoice returned. If the buyer correctly returns the invoice no later than the last-last working day before its maturity, he shall not be obliged to pay it on due date. If the invoice is to be paid by recovery order, the customer must refuse payment under special rules. 12) If the invoice is otherwise paid, the customer must note on the returned invoice that it will not pay it at maturity.
(3) Depending on the nature of the incorrect invoice, the supplier must either repair the invoice or, where appropriate, complete it completely and send it to the customer no later than the third working day following the receipt of the incorrect invoice. At the same time, the supplier is obliged to correct (redetermine) the due date of the invoice. The supplier shall indicate the date on which he received the incorrect invoice on the invoice corrected, supplemented or newly drawn up. If the supplier has not sent a new correctly prepared invoice on time, he shall be obliged to pay the periodic penalty payment pursuant to Section 24.
Payment
(1) The collector is obliged to pay the invoice within 14 calendar days of its dispatch (surrender), unless otherwise specified in the special regulations. 13) The payment deadline may be reduced by agreement between the supplier and the customer. 14)
(2) If the customer returns the invoice within the prescribed time limit and applies the payment ban in due time in the event of payment by a recovery order (§ 12), the payment period shall run after dispatch of the correctly drawn up invoice.
(3) Unless otherwise provided for in this Decree, organisations may not negotiate the provision of advances; (15) However, advance payments (so-called advance payments) may be made to undertakings and foreign trade organisations on importation if this results from the nature of the supply and if they are negotiated in writing with a foreign supplier between undertakings or, where appropriate, with foreign trade organisations. The payment of supplies by the delivery organisations is only allowed if the price of the delivery does not exceed 500 CZK and if they agree.
(4) The date of dispatch (surrender) or, where applicable, the date of receipt of the invoice for services provided to citizens, does not count until the due date.
FACT OF CERTAIN SUPPORT BY COLLECTION FACTORS
Collection invoice
(1) The supply of electricity, heating gas, heat, water and waste water by public sewerage are invoiced by collection invoices. If the supplier is satisfied with the customer, other recurring deliveries may also be invoiced by a collection invoice. Unless otherwise provided for in this Decree, the organisation shall agree a period for the collection invoice between two days and one calendar month; the negotiated period must not start in one and end in the following calendar month.
(2) The collected invoice for the supply of electricity, heating gases, heat, water and waste water by public sewerage must include:
(a) the invoice number;
(b) the names and addresses of the supplier and the customer, the supplier's connection with the money institution, the number of his account with the money institution, and the code number of the entity's column A and B;
(c) the date of prior and final deduction of the supply and condition of the measuring equipment; Where invoices are made on machines and computer equipment, the settlement period may be indicated instead of such data, indicating that the data of the readings are entered in the customer records;
(d) the constant of the measuring device, if different from 1;
(e) the quantity of electricity, heating gases, heat or water supply;
(f) the tariff mark and the aggregate price;
(g) compensation for the use of measuring equipment, unless included in a permanent salary;
(h) the clause "Payment by recovery order number..." if the invoice is paid by recovery order;
(i) the date of dispatch of the invoice; that date must be the same - when the invoice is delivered by the e-mail on confirmation - with the date of receipt of the invoice by the customer;
(j) the date on which the aggregate amount of the invoice is due and, if the maturity is reduced, the reason for the reduction. If the invoice is paid by recovery order without maturity, the "no maturity 'clause shall be indicated instead;
(k) other particulars prescribed by specific regulations or agreed between the supplier and the customer;
(l) the supplier's stamp and signature of the person authorised to sign the invoice; invoices drawn up on machines and computer equipment need not be signed.
Electricity supplies
(1) Electricity supplies to large and medium-sized customers (16) are invoiced by monthly collection invoices. For customers with a planned monthly take-off value of at least 4000 CZK, the scheduled settlement is a binding form. 17)
(2) Electricity supplies to small customers are invoiced by collection invoices for a maximum period of 12 months. The invoice shall be issued by the supplier for all points of demand of the retail customer in the territory of the district in which the electricity meter was deducted during the month. An integral part of the collection invoice is the quantification of electricity consumption in kWh and in Kčs of individual sampling points. The date of the previous and final deduction may not be indicated on the electricity collection invoices issued on the automatic computer, provided that the exact data of the readings and the state of the electrometers are recorded in the account of the customers.
(3) For the reimbursement of the electricity collected but not invoiced, the retail customer shall pay the supplier during the billing period in accordance with the written agreement:
(a) monthly or quarterly instalments corresponding to the average or, in the case of new withdrawals, the estimated consumption, at the latest on the eighth day of the month for which the instalment is granted; or
(b) one instalment equal to 60% of the expected consumption for the invoicing period, within the agreed deadline. The instalments referred to in point (a) shall be deducted in the collection invoice. The payments referred to in point (b) shall be settled once a year, as a rule at the end of the year by a separate settlement document. If there is an overpayment, the supplier shall return it to the customer within 10 days of dispatch of the collection invoice. Organisations may agree to reduce the next instalment by the excess.
(4) If, for reasons on its part, a deduction cannot be made for the retail customer, the supplier shall issue a collection invoice according to the amount of the collection in the previous period and shall settle the differences at the nearest deduction.
Heat supplies
(1) Heat supplies are invoiced by monthly collection invoices, the invoicing period for collection invoices issued on the automatic computer may not be the same as the calendar month; in this case, the supplier is obliged to notify the customer in advance when the invoicing period begins and ends.
(2) For customers whose planned monthly collection value is at least 4000 CZK, a binding form of payment of the scheduled settlement is required. 18)
Supply of heating gases
(1) The supply of heating gases to large customers (19) from the pipeline network and the supply of heating gases to the pipeline network are invoiced by monthly collection invoices in converted volumes. 20) if the planned monthly delivery is at least 100 000 m3 of heating gas, it is a mandatory form of payment of the planned settlement.
(2) The supply of heating gases to small customers from the pipeline network is invoiced by collection invoices for a maximum period of 12 months. The invoice shall be drawn up by the supplier for all points of demand of the retail customer in which the gas meter has been deducted during the month. An integral part of the invoice is the quantification of gas consumption in quantities (m3) and in money (Kčs) per sampling point.
(3) If the quantity of gas delivered to the retail customers is measured before the gas pressure regulator (when directly sampled from a high-pressure and medium-pressure network), the monthly collection invoices in converted volumes shall be invoiced.
(4) For the payment of the gas collected and not yet invoiced in accordance with paragraph 2, the retail customer shall pay the supplier during the billing period in accordance with the written agreement:
(a) monthly, quarterly or half-yearly instalments corresponding to the average or, for new customers, the estimated consumption, at the latest on the 8th day of the period for which the instalment is granted; or
(b) one instalment equal to 60% of the expected consumption for the invoicing period, within the agreed deadline.
The payments referred to in (a) or (b) shall be deducted in the collection invoice. If there is an overpayment, the supplier shall return it to the customer within 10 days of dispatch of the relevant collection invoice. Organisations may agree to reduce the next instalment by overpayments.
(5) If, for reasons on its part, a deduction cannot be made for the retail customer, the supplier shall issue a collection invoice according to the amount of the collection in the previous period and shall settle the differences at the nearest deduction.
Water supply and selected services
(1) The supply of water (both drinking and productive), the drainage of water by public sewerage, the removal of solid domestic waste and similar materials and the work of cominické are invoiced by collection invoices over a period of up to 3 months.
(2) Where the price for the supply of the water or of the selected services referred to in paragraph 1 is fixed on a flat-rate basis, the collection invoice period may be up to 1 year. The supplier shall notify the customer in advance of the start and end of the collection invoice period. Socialistic organisations managing large-scale housing assets (e.g. residential residential enterprises) can be invoiced in this way according to agreed local sections. A collection invoice for flat-rate work can be issued during the whole period at once and during the selected period.
(3) If the supplier would not have made certain deliveries (work, removal) which were counted in the determination of the flat-rate, he shall be obliged to return to the customer the amount corresponding to the undelivered deliveries within 10 working days of the end of the collection invoice period; However, it may agree with the customer that the amount corresponding to the work carried out shall be deducted in the nearest item of the next collection invoice.
INDICATION OF CERTAIN SUPPLIES OF DOCUMENTS RELATED TO FACTURE 21)
Invoice and payment of supplies of agricultural products
(1) In the case of supplies of agricultural products delivered to buying-in organisations, the proof replacing the invoice is a purchase note with the aggregate price of the supply, a collection order or a summary purchase note; such documents shall be made out by the customer and forwarded (sent) to the supplier in one copy.
(2) A purchase note with an aggregate delivery price shall be used for invoicing and payment of supplies of agricultural products, provided that, in accordance with paragraphs 3 and 4, a collection order or a summary purchase order is not used.
(3) Collective purchase order is used for invoicing and payment of supplies of milk, sugar beet and chicory, and, if the organisation so assesses, for repeated deliveries of other agricultural products of the same kind. The period for the purchase order shall not exceed one calendar month; it must not start in one and end in the next month. For the supply of sugar beet and chicory, a purchase order shall be drawn up for the whole quantity of delivery in the relevant harvest period.
(4) The summary purchase note shall be used for the automated processing of economic information for the invoicing and payment of supplies of agricultural products of the same or different types, carried out between the same supplier and the customer during the decade; organisations may agree on a shorter period.
(5) For the purposes of invoicing and payment, the purchase note with the aggregate price of the supply, the collection order and the summary purchase note shall contain, mutatis mutandis, the particulars provided for in Article 4 (2) (a), (e), (f), (i), (j), (l), (m), (n) and (o), (22), the name and addresses of the supplier and the customer and the deduction of the instalments provided. In addition to these formalities,
(a) the purchase note with the aggregate price of the delivery shall also contain an indication of the place from which the deliveries are made and an indication of the undertaking which took over the delivery;
(b) the purchase order shall include an inventory of the delivery notes and a description of the period covered. In the case of supply of milk, the average quality class, the average monthly fat, the quantity of milk purchased in total and the quantity, which is included in the performance of the contract under the special rules;
(c) the aggregate purchase note shall contain an inventory of the purchase tickets without the aggregate price23), with the following details: date of delivery, the number of the purchase note without the aggregate price, the number of the deduction or premium and the total price of each delivery.
(1) The right and obligation to issue a purchase note with the aggregate price of the supply arises:
(a) the date on which the buying-in organisation is informed of the quality and quantity findings according to the specific rules;
(b) for line deliveries of agricultural products, the date on which proof of delivery was transmitted to the buying-in organisation.
(2) The right and obligation to issue a purchase order shall arise from the expiry of the last day of the period laid down or the agreed period; in the case of sugar beet and chicory, the date on which the ticket was issued to take over the last part-delivery.
(3) The right and obligation to issue a summary purchase note arises from the expiry of the last day of the period for which the use of the summary purchase note has been established or agreed.
(4) The deadline for the submission (dispatch) of the purchase note with the aggregate price of the supply shall begin on the day following the date laid down in paragraph 1 and shall be 2 working days; for seed and seed supplies for processing and purchase, the amount shall be 3 working days, for medicinal plant supplies shall be 3 working days, if the supply has been completed by the delivery to the public carrier, and 10 working days for supplies from school collection.
(5) The deadline for the submission (dispatch) of the purchase order or the summary order shall start on the day following the date laid down in paragraph 2 or 3 and shall be 4 working days; for milk supplies, it shall be 5 working days; for the supply of sugar or chicory, 6 working days.
(6) The time limits referred to in paragraphs 4 and 5 shall be extended by 3 working days, in addition to the time limits for the supply of milk, sugar and chicory, where deliveries have been completed at a place other than the place where the total price of the supply is drawn up, the buying-in order or the summary order.
(1) For natural seed and seed delivered for processing and buying, the purchaser shall, upon request, provide the agricultural organisation with one instalment not exceeding the value of market goods; for non-market-class species, one instalment corresponding to an assessment of the quality of seed and seed delivered by the purchaser, but at least half of the estimated value of seed and seed. In the supply of seed and seedlings subject to greenhouse testing, the purchaser shall provide the agricultural organisation with a payment at the price applicable to the stage recognised at the last crop inspection; If, according to the result of the greenhouse test, a descending of 24) or a rejection of the lot, the agricultural organisation is obliged to return the price difference to the customer within 5 days at the latest.
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Regulation Information
| Citation | Decree of the Federal Ministry of Finance No. 154 / 1975 Coll., on invoicing and payment of supplies of a non-investment nature |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 27.12.1975 |
|---|---|
| Effective from | 01.01.1976 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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