The e-bill

From paper invoices to electronic invoices

• Legal basis for e-billing
• Mandatory e-invoicing: definition, significance and advantages of electronic invoicing.
• Structured formats in accordance with EN 16931: XRechnung, ZUGFeRD and other EU standards.
• Legal requirements: Input tax deduction in accordance with § 14 and § 15 UStG, invoices for small amounts (§ 33 UStDV) and tickets (§ 34 UStDV).
• Operational goals and advantages of e-billing: increased efficiency, automation and transparency.
• Objectives and advantages of e-invoicing from the perspective of the tax authorities: curbing VAT fraud, simplifying audit procedures, more effective control and early detection of VAT fraud.
• Common sources of error: e.g., content fields, code types, required fields...

Requirements for GoBD-compliant accounting documents and archiving

• Responsibility: Compliance with GoBD requirements, traceability and completeness.
• Technical measures: Logging of changes, procedural documentation, data security and protection against manipulation.
• Retention obligations: GoBD-compliant archiving of accounting documents and electronic correspondence.

Practical implementation of the e-bill

• IT systems and processes: Integration into existing accounting programs and ERP systems.
• Transmission channels: Use of e-mail, Peppol, portals such as OZG-RE and ZRE.
• Training and adjustments: Train employees, optimize internal processes and use legally compliant systems.

Requirements of the Sales Tax Act and the Tax Code

• Requirements for invoices: Section 14 UStG, Section 15 UStG, and Section 33 USt-DV
• Archiving: Store e-invoices, electronic booking receipts, and electronic commercial and business letters in accordance with legal requirements.

Challenges and security aspects

• Fraud prevention: Ensuring the integrity and authenticity of e-invoices.
• Recipient verification for transfers
• Automated checks: Validation of invoice data and input tax deduction criteria in accordance with § 15 UStG.
• Open standard EN16931: What to do if incoming e-invoices fail operational validation?

Future prospects

• Advancing digitization: Automation through the use of AI and RPA.
• EU ViDA initiatives: Impact on cross-border invoicing and digital reporting.

Exchange of experience and practical examples

• Know and avoid common mistakes.
• XRechnung and ZUGFeRD: Get to know formats and their special features.
• Opening and checking e-invoices with common viewers.
• Practical exercises for creating and sending e-invoices.
• Receive and process e-invoices (simulation).