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The Return Invoice (Gutschrift) is a crucial document in Austrian business operations, used when there is a need to credit or reverse a previously issued invoice due to returns, corrections, or cancellations. This document type is governed by Austrian tax law (Umsatzsteuergesetz) and commercial code (Unternehmensgesetzbuch), requiring specific content and format to ensure validity. The Return Invoice must include detailed information about the original transaction, the parties involved, the items or services being credited, and the financial implications including VAT adjustments. It serves multiple purposes: documenting the return transaction, enabling proper accounting entries, supporting VAT reclaims, and providing an audit trail for tax authorities. The document is particularly important in business-to-business transactions but is equally relevant for business-to-consumer scenarios where formal documentation of returns is required.

1. Invoice Header: Contains the document title 'Return Invoice' (Gutschrift), unique return invoice number, and date of issuance

2. Supplier Information: Full legal name, address, tax ID/VAT number, and commercial register details of the supplier (original invoice issuer)

3. Customer Information: Full legal name, address, and VAT number (if applicable) of the customer returning the goods/services

4. Original Invoice Reference: Reference number and date of the original invoice being credited

5. Return Details: Description of returned items/services, quantities, unit prices, and reason for return

6. Financial Summary: Breakdown of net amount, VAT rate(s), VAT amount(s), and total credit amount

7. Payment Information: Details of how the credit will be processed (refund method, bank details if applicable)

8. Legal Notices: Mandatory text required by Austrian law including VAT-related notices and credit terms