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INVOICING GUIDELINES INCL. INVOICE SAMPLE
1 Ensuring the provision of all necessary invoicing details
Kindly note that under relevant legislation, especially the laws on turnover tax and VAT (hereinafter
referred to as ‘VAT legislation’) as well as sales tax and goods and services tax (hereinafter referred
to as ‘GST legislation’) it is possible that other details might be required on invoices apart from
those set out below. Supplier must ensure that all invoicing details required by law are shown on
their invoices to the respective Hilti companies. Please find an Invoice Sample at the end of this
Guideline.
2 Layout of invoices / Correction invoices (credit notes)
2.1 The invoice layout must always be identical.
2.2 The invoice and corresponding correction invoice (credit note) layout must always be identical.
3 Structure of invoices / correction invoices (credit notes)
3.1 The invoice structure must always be identical.
3.2 The invoice and corresponding correction invoice (credit note) structure must always be identical.
3.3 No gridlines must be shown on invoices or corresponding credit notes. If any gridlines should be
shown on an invoice despite this instruction no invoice details must be written over these gridlines.
3.4 The line structure for order-related data must always be identical.
3.5 The number of lines per order pad must always be identical.
3.6 Invoices must always be written in the same language.
3.7 The appropriate designation must always be shown for each individual invoice detail required by
law or by Hilti.
3.8 An appropriate gap must be left between the designation and the amount.
3.9 When showing figures in thousands (e.g. prices, amounts or quantities) a full stop must always be
used (for example: EUR 2.000).
3.10 Commas must be used instead of decimal points (for example: EUR 2.000,95).
3.11 The tariff number (minimum 6-digits) and the country of origin must be indicated. The country of
origin must be reflected in accordance with standard ISO 3166-1 alpha 2 (for example: DE for
Germany). The indication of the actual country of origin is mandatory; a regional indication like EU
is NOT permissible.
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Example: Order-related line structure as per Hilti guidelines
Hilti
order
code
Hilti order
no.
Hilti article
no.
Article
designation
Customs
duty no. /
origin
Quantity
Unit
Quant-
ity unit
Price in
EUR per
quantity
unit
00010
4501234567
123456
Article ‘ABC’
Customs tariff:
90159000/DE
4800
Items
1
10
48.000,00
00130
4501236589
789101
Article ‘’123’
Customs tariff:
90259000/DE
3600
Items
1
20
72.000,00
00060
4501238791
111213
Article ‘XYZ’
Customs tariff:
90359000/ES
6400
Items
1
30
192.000,00
4 Hilti order nos.
The Hilti order nos. provided by the Hilti company concerned must be shown on the invoice.
For example: 4501234567
5 Correction of invoices
Invoices that do not correspond to a Hilti order, the goods actually supplied or service actually
rendered to the Hilti company must first be corrected by Supplier by way of a corresponding
correction invoice (credit note) issued to the Hilti company. The invoice no. of the invoice that differs
from the Hilti order, the goods actually supplied or service actually rendered to the Hilti company
must be shown on the correction invoice (credit note) as a reference; a new corrected invoice must
then be issued; no handwritten comments or other amendments may be made on invoices to Hilti
companies.
6 Submission of invoices
6.1 If not explicitly agreed otherwise, the original invoice must be submitted to the Hilti company
concerned in the form of a paper invoice. Submission of electronic invoices to Hilti companies in
the form of a pdf file or a structured data record is permissible only based on a written agreement
on electronic invoicing between Supplier and the Hilti company concerned and subject to the
applicable terms and conditions, e.g .Hilti’s terms of use (ToU) for Ariba Network. If the Hilti
company concerned should not accept electronic invoices Supplier will be obliged to submit
invoices in the form of a paper invoice as before despite any changes to framework legal terms
and conditions.
6.2 Only original invoices may be submitted to the Hilti company concerned.
6.3 Invoice pages must never be stapled together.
6.4 No paying-in slips must be attached to invoices.
6.5 No delivery notes or order confirmations must be attached to invoices.
6.6 All necessary bank details must be shown on invoices.
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7 Invoice issuer
7.1 The full current address of the invoice issuer must be given on invoices.
7.2 The invoice issuer’s company logo must be shown on invoices.
8 Invoice recipient’s address
Invoices must always be addressed to the ‘Zentrale Rechnungskontrolle’ [Central Invoicing Dep’t]
and must never be sent to the Hilti employee having placed an order.
For example: Hilti Aktiengesellschaft
Zentrale Rechnungskontrolle
Feldkircherstrasse 100
LI-9494 Schaan
9 Hilti contact person
In the absence of a Hilti order no. the full name of the contact person at the Hilti company concerned
has to be shown on the invoice.
For example: Franz Muster
10 Delivery date / date of performance / performance period
The figure and corresponding designation must be entered on the same line or directly below each
other.
For example: Delivery date: 25.09.12
Date of performance: 25.09.12
Performance period: 15.09.12 – 25.09.12
11 Delivery note no. (work sheet, where available)
The figure and corresponding designation must be entered on the same line or directly below each
other.
For example: delivery note no.: 80025466
12 Invoice date
The figure and corresponding designation must be entered on the same line or directly below each
other.
For example: invoice date: 25.05.2011
13 Invoice no.
The figure and corresponding designation must be entered on the same line or directly below each
other.
For example: invoice no.: 921395
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14 Supplier’s bank details
The following details must be entered directly on the invoice:
Name and address of bank
IBAN or Account no.
Bank Identifier Code (BIC)
Sort code or ABA routing number (if applicable)
15 Supplier’s Local Tax number
15.1 Supplier’s local tax number must be given for domestic transactions if this is a requirement of
national tax legislation.
15.2 The figure and corresponding designation must be entered on the same line or directly below each
other.
For example: Tax no.: 11122233333 or 111/2222/3333
16 Supplier’s VAT Registration number
If required under VAT legislation applicable, the figure and corresponding designation must be
entered on the same line or directly underneath each other.
For example: Our VAT Registration number: ATU 123456789
17 VAT Registration number of Hilti for supplies of goods
If required under VAT legislation applicable, the figure and corresponding designation must be
entered on the same line or directly underneath each other. To determine the correct/applicable
VAT registration number of Hilti Corporation please refer to the enclosed table by selecting place
of dispatch of goods as well as place of destination of goods.
17.1 Additionally, invoices to Hilti Corporation
• for deliveries within Austria and
• a gross amount exceeding EURO 10.000,-- incl. Austrian VAT,
must contain the Austrian VAT Registration number of Hilti Corporation ATU36111300
For example: Your VAT Registration number: ATU 36111300
18 Tax exemption notice
If required under VAT legislation applicable, one of the following notices must be added to invoices
to the Hilti companies concerned:
• tax exempt for intra-Community deliveries
or
• tax exempt for intra-Community triangular transactions
or
• tax exempt for exports
or
• tax exempt service.
Please clarify the exact wording of the tax exemption notice with your tax advisor.
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19 Hilti order no. (10 digit number)
19.1 If just one Hilti order no. is being charged in an invoice the Hilti order no. (incl. designation) may be
shown in the header data.
19.2 If multiple Hilti order nos. are being charged in an invoice the Hilti order no. must be given for each
individual invoice item (incl. designation).
For example: Your order no. 4505615308
20 Hilti order code (2 or 3 digit number)
The Hilti order code (incl. designation) must be given for each individual invoice item; in 10’s.
For example: 10 / 20 / 60 / 120
21 Goods designation / performance designation
21.1 Goods: the goods designation must be given for each individual invoice item.
21.2 Services: the performance designation and, where available, the contract reference must be given
for each individual invoice item.
For example: Goods: screws
For example: Service: Development costs as per Contract 12345 of 15.08.08
22 Hilti article number
The Hilti article no. must be given for each individual invoice item.
For example: Article number 346589
23 Customs duty place of origin
The customs duty place of origin (incl. designation) must be given for each individual invoice item.
24 Customs tariff no.
The customs tariff no. (incl. designation) must be given for each individual invoice item.
25 Other customs relevant information
Any other relevant information for customs processes must be provided on the invoice as agreed
between Hilti and Supplier, e.g. in the Supply Contract.
26 Hilti cost centre (6 digits)
Where available, the Hilti costs centre (incl. designation) must be given for each individual invoice
item.
For example: cost centre 518127
27 Hilti inventory account (6 digits)
Where available, the Hilti inventory account (incl. designation) must be given for each individual
invoice item.
For example: inventory account 66000
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28 Hilti in-house contract no. (7-9 digits)
Where available, the Hilti contract no. (incl. designation) must be given for each individual invoice
item.
For example: contract no. 51000000
29 Price per quantity unit / performance unit
The price per quantity unit (incl. designation) must be given for each individual invoice item.
For example: price per 100 items EUR 328,00
For example: price per hour EUR 120,00
30 Code quantity
The code quantity (incl. designation) must be given for each individual invoice item.
For example: quantity: 100 items
For example: no. of hours: 10
31 Code quantity unit
The code quantity unit (incl. designation) must be given for each individual invoice item using
standard abbreviations (as per ISO).
For example: items (STK), kilos (KG), meters (M), hours (H)
32 Amount
The amount per order code (quantity x price per quantity unit) (incl. designation) must be given for
each individual invoice item.
For example: gross amount: EUR 2.000,00
33 Currency
The ISO currency abbreviations must be used when stating currencies.
For example: EUR / CHF / USD / JPY / GBP
34 Net amount
The figure and corresponding designation must be entered on the same line or directly underneath
each other.
For example: net amount: EUR 1.000,00
35 Rate / amount of tax as per corresponding VAT legislation / GST legislation
35.1 In the case of a taxable supply of goods or services the rate of tax, relevant designation and amount
of tax must be entered on the same line or directly underneath each other.
For example: VAT 20% amount of VAT EUR 2.000,00
35.2 In the case of a tax-exempt supply of goods or services the rate of tax, relevant designation and
amount of tax must be entered on the same line or directly underneath each other.
For example: VAT 0% amount of VAT EUR 0,00
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36 Gross amount
The figure and corresponding designation must be entered on the same line or directly underneath
each other.
For example: gross amount EUR 1.200,00
37 Terms of delivery
The terms of delivery according to the Incoterms® standard must be stated on the invoice.
38 Charging of freight costs
These must be entered as a separate invoice item (stating the corresponding designation for the
costs charged); charging by addition to another invoice item is strictly forbidden.
For example: freight EUR 200,00
39 Charging of packaging costs
These must be entered as a separate invoice item (stating the corresponding designation for the
costs charged); charging by addition to another invoice item is strictly forbidden.
For example: packaging EUR 50,00
40 Charging of postages
These must be entered as a separate invoice item (stating the corresponding designation for the
costs charged); charging by addition to another invoice item is strictly forbidden.
For example: postages EUR 50,00
41 Charging of insurance costs
These must be entered as a separate invoice item (stating the corresponding designation for the
costs charged); charging by addition to another invoice item is strictly forbidden.
For example: insurance EUR 100,00
42 Place of dispatch of goods
42.1 These details must be given on all invoices using the appropriate text field.
42.2 The structure of different addresses for places of dispatch must always be identical.
42.3 It is necessary to avoid details such as, e.g. ‘DE-89123 Berlin’ being shown on different lines of the
‘place of dispatch text field’ depending on the length of address (=> ensure uniform invoicing
structure / invoice layout per supplier);
Line 1: Title (mandatory field ‘place of dispatch’)
Line 2: Name of firm (‘Muster AG’)
Line 3: Road name (‘Musterstrasse 1’)
Line 4: ISO country designation, hyphen, post code, town (‘DE-81123 Berlin’)
For example: Place of dispatch
Muster AG
Musterstrasse 1
DE-89123 Berlin
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43 Place of destination of goods
43.1 These details must be given on all invoices using the appropriate text field.
43.2 The structure of different addresses for places of dispatch must always be identical.
43.3 It is necessary to avoid details such as, e.g. ‘DE-89123 Berlin’ being shown on different lines of the
‘place of dispatch text field’ depending on the length of address (=> ensure uniform invoicing
structure / invoice layout per supplier);
Line 1: Title (mandatory field ‘place of destination’)
Line 2: Name of firm (‘Hilti Aktiengesellschaft’)
Line 3: Road name (‘Feldkircherstrasse 100’)
Line 4: ISO country designation, hyphen, post code, town (‘LI-9494 Schaan’)
For example: Place of destination
Hilti Aktiengesellschaft
Feldkircherstrasse 100
LI-9494 Schaan
Supplier A address line 1
address line 2
VAT number: DE815302903
Bank account XXX | IBAN DE00 0000 0000 0000 0000 00 | BIC DEXXXXXX
Invoice 000000000
Page: 1(1)
Hilti Aktiengesellschaft
Zentrale Rechnungskontrolle
Feldkircherstrasse 100
9494 SCHAAN
LIECHTENSTEIN
Delivery Address:
50000000
Name
Contract No.:
Customer No.:
1051
Delivery note:
Your VAT No.: DE123456789 Contact person:
HILTI Aktiengesellschaft, Feldkircherstrasse 100, LI-9494 Schaan, Liechtenstein
Hilti Order No:
Order date:
Delivery date:
Conditions:
4500000000
01.01.2021
01.01
.2021
Standard delievery
Item No. Description
(product specific information)
Item Value
price
Unit Pcs/
Unit
Qty Unit
2145578
10 pc 100,00 1 1.000,00
1.000,00Net Value
VAT 0% 0,00
1.000,00Invoice Total EUR
'Reference to tax exemption notice'
⑧
⑨
⑩
⑪
⑬
(29-32)
(33-36)
Product A
Customs Tariff No.: 85081900
Country of Origin: AT
(20-25)
⑲
⑰
⑯
⑭
Company logo supplier
SPECIMEN
SPECIMEN
Please pay before 01.03.2021
Incoterms® (2010): DAP (delivered at place), Schaan
200000000
⑫
Invoice date: 01.01.2021
Place of dispatch: 'please mention exact address'
(43)
(37)
(18)
(42)