The e-bill

More than just a new invoice form

• Incoming and Outgoing Invoices: View the entire process—receipt, review, approval, creation, dispatch, posting, payment, and archiving—as a single unit.
• Structured Data Instead of Layout: XML Dataset, PDF View, Viewer, Logo/Letterhead, and Clearly Classifying the Significance of the Structured Portion.
• Review existing processes: PDF printing, e-mail filing, approval workflows, the correction process, and procedural documentation.

Law, Formats, and Source Page

• Legal Framework: Section 14 of the German Value-Added Tax Act (UStG), Section 15 of the German Value-Added Tax Act (UStG), transition periods, mandatory cases, other invoices, exceptions, and input tax deduction.
• Formats: EN 16931, XRechnung, ZUGFeRD/Factur-X, and approved European formats; format selection for customer groups and government agencies.
• Format Accuracy: Correctly map required fields, TypeCode, code lists, control logic, reverse charge, invoice corrections, corrected invoices, and credit memos.
• Transmission channels: e-mail, Portale/OZG-RE, Peppol, as well as Peppol-BIS and AS4 (basic overview).

Incoming Invoices: Four Areas of Review

• Format Check (1): Syntax, Profile, Validation, Viewer, Error Report, critical/error/warning.
• Sales Tax Audit (2): Required Information, Service, Time of Service, Tax Rate, Tax Amount, Tax Exemption, Reverse Charge, and Input Tax Deduction.
• Calculational Check (3): Net, Tax, Gross, Rounding, Line Totals, and Calculational Plausibility.
• Business Management Audit (4): Order, Contract, Service, Approval, and Payment.
• Correction Procedures: Handling invoices that do not comply with formatting, sales tax, or calculation rules: document, reject, and request a new one.

Special Cases, Archiving, and Outlook

• Real-world examples: Contracts used as invoices, recurring invoices, rental/leasing agreements, installment invoices, final invoices, and balance invoices, as well as attachments and supporting documents.
• Archiving: Handling structured original data records, ZUGFeRD, emails, business letters, immutability, and process documentation in compliance with GoBD.
• Outlook: ViDA, national reporting system, data quality, master data, and tax codes as the next project phase.
• Sharing Experiences: Common Mistakes, Viewer/Validator, Practical Examples, and Questions from Businesses, Government Agencies, and Tax Firms.