The invention relates to a device (10) for handling value notes, comprising a first transport path (12), a second transport path (14), and at least one third transport path (16), wherein the value notes can be transported along each transport path (12, 14, 16). The device (10) further comprises a switch (18), by means of which the three transport paths (12 to 16) can be connected to each other and by means of which the value notes can be diverted from one of the transport paths (12 to 16) to another. Each of the transport paths (12 to 16) is associated with at least one transport element (26 to 30), by means of which the value notes can be fed from the switch (18) to the respective transport path (12 to 16), or conversely, can be fed from the respective transport path (12 to 16) to the switch (18). The three transport elements (26 to 30) are driven by the same drive unit, wherein the direction of rotation of one of the transport elements (30) can be reversed relative to the direction of rotation of the other two transport elements (26, 28), independent of the direction of rotation of the other two transport elements (26, 28).