The e-bill

From paper invoices to electronic invoices

• 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.

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.

Challenges and security aspects

• Fraud prevention: Ensuring the integrity and authenticity of e-invoices.
• Automated checks: Validation of invoice data and input tax deduction criteria in accordance with § 15 UStG.

Future prospects

• Driving digitalization forward: Automation through the use of AI, 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).