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leicht gemacht: Erfassung, Freigabe und Zahlung von Lieferantenrechnungen mit weniger manuellem Aufwand.","b0df22cd-75d4-4f73-a52c-871ced49a4d3","rechnungsverwaltung","de/blog/topic/rechnungsverwaltung",-350,[],176456153,"3a5d510d-faf0-479d-a850-510efd01fc17","2022-11-02T15:24:45.775Z",[],"blog/topic/rechnungsverwaltung",[164,165,166],{"path":162,"name":25,"lang":37,"published":25},{"path":162,"name":25,"lang":32,"published":25},{"path":162,"name":25,"lang":40,"published":25},{"type":115,"attrs":168,"content":169},{"backgroundColor":25},[170,180,189,198,209,219,228,237,246,255,263,272,281,290,323,331,340,349,358,367,375,403,411,419,427,435,443,451,480,509,517,531,539,547,574,582,590,598,606,614,702,710,719,728,737,788,796,805,814,823,832,841,849,858,867,876],{"type":118,"attrs":171,"content":172},{"textAlign":25,"key":120},[173],{"text":174,"type":124,"marks":175},"Die Automatisierung der Kreditorenbuchhaltung beginnt nicht mit einer neuen Software, sondern mit einer klaren Analyse des bestehenden Rechnungsworkflows. Wo gehen Rechnungen ein? Wer prüft die Leistung? Wie werden Kontierung und Freigabe organisiert? Und wie gelangen die geprüften Daten anschließend in DATEV oder das ERP-System?",[176],{"type":177,"attrs":178},"textStyle",{"color":179},"#000000",{"type":118,"attrs":181,"content":183},{"textAlign":25,"key":182},"p-1",[184],{"text":185,"type":124,"marks":186},"Für Finanz-Manager, Controller und Accounting-Teams ist deshalb nicht nur entscheidend, ob eine Software Rechnungen per OCR auslesen kann. Wichtig ist, ob sie den gesamten Prozess von der Erfassung über die Prüfung und Freigabe bis zur Zahlung und Archivierung unterstützt.",[187],{"type":177,"attrs":188},{"color":179},{"type":118,"attrs":190,"content":192},{"textAlign":25,"key":191},"p-2",[193],{"text":194,"type":124,"marks":195},"Dieser Beitrag zeigt, wann sich die Automatisierung der Kreditorenbuchhaltung lohnt, welche Funktionen eine Software bieten sollte und wie Unternehmen die Einführung sinnvoll vorbereiten.",[196],{"type":177,"attrs":197},{"color":179},{"type":199,"attrs":200},"blok",{"id":201,"body":202},"afa93b0d-75d0-4f3c-b960-332a03361480",[203],{"_uid":204,"text":205,"color":206,"title":207,"component":208},"i-dce4b39d-9eeb-408a-b8c7-7694307bb30d","- Kreditorenbuchhaltung zu automatisieren bedeutet, den gesamten Prozess rund um Eingangsrechnungen digital zu steuern.\n- OCR und KI reduzieren die manuelle Dateneingabe, ersetzen aber nicht die fachliche Prüfung von Kontierung, Umsatzsteuer und Leistungszeitraum.\n- Bei der Softwareauswahl sind Workflow, DATEV- oder ERP-Anbindung, Zahlungsprozesse, Archivierung und Skalierbarkeit entscheidender als einzelne Zusatzfunktionen.\n- Eine integrierte Lösung kann Rechnungen, Firmenkarten, Ausgaben, Freigaben und Beschaffung in einem gemeinsamen Prozess verbinden.\n- Der Erfolg sollte anhand eigener Kennzahlen wie Durchlaufzeit, Klärfällen, verspäteten Zahlungen und manuellen Bearbeitungsschritten gemessen werden.","purple","Das Wichtigste in Kürze","callout",{"type":210,"attrs":211,"content":213},"heading",{"level":212,"textAlign":25},2,[214],{"text":215,"type":124,"marks":216},"Wann lohnt sich die Automatisierung der Kreditorenbuchhaltung?",[217],{"type":177,"attrs":218},{"color":179},{"type":118,"attrs":220,"content":222},{"textAlign":25,"key":221},"p-3",[223],{"text":224,"type":124,"marks":225},"Eine Automatisierung kann sinnvoll sein, wenn Rechnungen über mehrere Kanäle eingehen, Freigaben regelmäßig per E-Mail nachgefasst werden müssen oder die Buchhaltung viele Belege manuell erfasst. Auch fehlende Bestellbezüge, uneinheitliche Kontierungen und unklare Verantwortlichkeiten sind typische Anzeichen für einen Prozess, der sich digital verbessern lässt.",[226],{"type":177,"attrs":227},{"color":179},{"type":118,"attrs":229,"content":231},{"textAlign":25,"key":230},"p-4",[232],{"text":233,"type":124,"marks":234},"Der Handlungsdruck steigt häufig mit der Zahl der Lieferanten, Kostenstellen und Gesellschaften. Rechnungen werden dann nicht mehr nur von der Buchhaltung bearbeitet. Einkauf, Fachabteilungen, Budgetverantwortliche, Controlling und Geschäftsführung sind ebenfalls beteiligt. Ohne einen zentralen Workflow ist schwer nachvollziehbar, wo sich ein Beleg befindet und wer ihn als Nächstes prüfen muss.",[235],{"type":177,"attrs":236},{"color":179},{"type":118,"attrs":238,"content":240},{"textAlign":25,"key":239},"p-5",[241],{"text":242,"type":124,"marks":243},"Auch verspätete Zahlungen können ein Hinweis sein. Wenn Skontofristen regelmäßig verstreichen oder Mahnungen eingehen, liegt die Ursache nicht immer in fehlender Liquidität. Häufig werden Rechnungen zu spät erfasst, nicht rechtzeitig freigegeben oder nach einer Rückfrage nicht weiterbearbeitet.",[244],{"type":177,"attrs":245},{"color":179},{"type":118,"attrs":247,"content":249},{"textAlign":25,"key":248},"p-6",[250],{"text":251,"type":124,"marks":252},"Die Automatisierung sollte dabei nicht das Ziel verfolgen, jede Rechnung ohne Kontrolle durch das System zu schleusen. Ziel ist vielmehr, Standardfälle schneller zu verarbeiten und Ausnahmen gezielt an die zuständige Person weiterzuleiten.",[253],{"type":177,"attrs":254},{"color":179},{"type":210,"attrs":256,"content":257},{"level":212,"textAlign":25},[258],{"text":259,"type":124,"marks":260},"Welche Aufgaben sollte eine Software übernehmen?",[261],{"type":177,"attrs":262},{"color":179},{"type":118,"attrs":264,"content":266},{"textAlign":25,"key":265},"p-7",[267],{"text":268,"type":124,"marks":269},"Eine geeignete Lösung sollte den Rechnungseingang zentralisieren. Rechnungen können per E-Mail, Upload, Lieferantenportal oder als strukturierte E-Rechnung eingehen. Das System sollte Dokumente automatisch erfassen, mit Eingangsdatum versehen und der passenden Organisationseinheit oder dem zuständigen Workflow zuordnen.",[270],{"type":177,"attrs":271},{"color":179},{"type":118,"attrs":273,"content":275},{"textAlign":25,"key":274},"p-8",[276],{"text":277,"type":124,"marks":278},"OCR und KI können Lieferant:innen, Rechnungsnummer, Rechnungsdatum, Leistungszeitraum, Nettobetrag, Umsatzsteuer und Bruttobetrag auslesen. Bei wiederkehrenden Rechnungen lassen sich häufig zusätzlich Kostenstellen, Projekte oder Kontierungsvorschläge hinterlegen.",[279],{"type":177,"attrs":280},{"color":179},{"type":118,"attrs":282,"content":284},{"textAlign":25,"key":283},"p-9",[285],{"text":286,"type":124,"marks":287},"Diese Vorschläge müssen jedoch kontrolliert werden. Eine Software kann Daten erkennen und aus historischen Buchungen ableiten, welches Sachkonto wahrscheinlich passt. Sie kann aber nicht in jedem Fall beurteilen, ob eine Leistung tatsächlich erbracht wurde, welcher Umsatzsteuersatz gilt oder ob eine Rechnung periodengerecht zugeordnet werden muss.",[288],{"type":177,"attrs":289},{"color":179},{"type":118,"attrs":291,"content":293},{"textAlign":25,"key":292},"p-10",[294,299,308,318],{"text":295,"type":124,"marks":296},"Deshalb sollte die Lösung automatische Prüfungen mit manuellen Kontrollen verbinden. Dazu gehören die formelle Prüfung der Pflichtangaben nach",[297],{"type":177,"attrs":298},{"color":179},{"text":300,"type":124,"marks":301}," ",[302,306],{"type":303,"attrs":304},"link",{"href":305,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.gesetze-im-internet.de/ustg_1980/__14.html",{"type":177,"attrs":307},{"color":179},{"text":309,"type":124,"marks":310},"§ 14 UStG",[311,313,316],{"type":303,"attrs":312},{"href":305,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":314},{"color":315},"#1155CC",{"type":317},"underline",{"text":319,"type":124,"marks":320},", der Abgleich mit Bestellung oder Leistungsnachweis, die Duplikatprüfung und die Kontrolle von Rechnungsbetrag, Fälligkeit und Zahlungsbedingungen.",[321],{"type":177,"attrs":322},{"color":179},{"type":210,"attrs":324,"content":325},{"level":212,"textAlign":25},[326],{"text":327,"type":124,"marks":328},"Freigaben und Verantwortlichkeiten digital abbilden",[329],{"type":177,"attrs":330},{"color":179},{"type":118,"attrs":332,"content":334},{"textAlign":25,"key":333},"p-11",[335],{"text":336,"type":124,"marks":337},"Ein automatisierter Rechnungsworkflow sollte klar regeln, wer eine Rechnung prüfen und freigeben muss. Die Zuständigkeit kann vom Betrag, der Kostenstelle, dem Projekt, dem Lieferanten oder der Abteilung abhängen.",[338],{"type":177,"attrs":339},{"color":179},{"type":118,"attrs":341,"content":343},{"textAlign":25,"key":342},"p-12",[344],{"text":345,"type":124,"marks":346},"Eine Rechnung für eine Marketingkampagne wird beispielsweise an die zuständige Budgetverantwortliche weitergeleitet. Eine Softwarelizenz kann beim IT-Verantwortlichen landen, während eine Rechnung für Waren zunächst mit Bestellung und Wareneingang abgeglichen wird.",[347],{"type":177,"attrs":348},{"color":179},{"type":118,"attrs":350,"content":352},{"textAlign":25,"key":351},"p-13",[353],{"text":354,"type":124,"marks":355},"Mehrstufige Freigaben sind sinnvoll, wenn mehrere Personen beteiligt sein müssen. Eine zusätzliche Genehmigung durch die Finanzleitung kann bei hohen Beträgen erforderlich sein. Für kleinere Standardrechnungen kann dagegen ein kürzerer Workflow ausreichen.",[356],{"type":177,"attrs":357},{"color":179},{"type":118,"attrs":359,"content":361},{"textAlign":25,"key":360},"p-14",[362],{"text":363,"type":124,"marks":364},"Wichtig ist, dass ein System nicht nur die Freigabe selbst dokumentiert, sondern auch Rückfragen, Ablehnungen und Änderungen nachvollziehbar festhält. So entsteht ein klarer Prüfpfad, ohne dass die Buchhaltung den Status jeder Rechnung per E-Mail nachverfolgen muss.",[365],{"type":177,"attrs":366},{"color":179},{"type":210,"attrs":368,"content":369},{"level":212,"textAlign":25},[370],{"text":371,"type":124,"marks":372},"Drei-Wege-Abgleich und Bestellbezug",[373],{"type":177,"attrs":374},{"color":179},{"type":118,"attrs":376,"content":377},{"textAlign":25,"key":120},[378,383,390,398],{"text":379,"type":124,"marks":380},"Für Warenbestellungen sollte eine Software den Abgleich von Bestellung, Wareneingang und Eingangsrechnung unterstützen. Dieser",[381],{"type":177,"attrs":382},{"color":179},{"text":300,"type":124,"marks":384},[385,388],{"type":303,"attrs":386},{"href":387,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/blog/rechnungsabgleich-und-three-way-match/",{"type":177,"attrs":389},{"color":179},{"text":391,"type":124,"marks":392},"Drei-Wege-Abgleich",[393,395,397],{"type":303,"attrs":394},{"href":387,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":396},{"color":315},{"type":317},{"text":399,"type":124,"marks":400}," zeigt, ob die bestellte Menge, der tatsächliche Wareneingang und die berechnete Menge übereinstimmen.",[401],{"type":177,"attrs":402},{"color":179},{"type":118,"attrs":404,"content":405},{"textAlign":25,"key":182},[406],{"text":407,"type":124,"marks":408},"Bei Dienstleistungen kann an die Stelle des Wareneingangs ein Leistungsnachweis, Stundenbericht oder Abnahmeprotokoll treten. Nicht jede Dienstleistung benötigt zwingend einen Drei-Wege-Abgleich. Entscheidend ist, dass der Fachbereich die Leistung vor der Rechnungsfreigabe bestätigen kann.",[409],{"type":177,"attrs":410},{"color":179},{"type":118,"attrs":412,"content":413},{"textAlign":25,"key":191},[414],{"text":415,"type":124,"marks":416},"Auch Teillieferungen sollten berücksichtigt werden. Wird zunächst nur ein Teil einer Bestellung geliefert und berechnet, sollte die Bestellung für die Restmenge offen bleiben. Eine Rechnung über nicht gelieferte Waren sollte dagegen einen Klärfall auslösen.",[417],{"type":177,"attrs":418},{"color":179},{"type":118,"attrs":420,"content":421},{"textAlign":25,"key":221},[422],{"text":423,"type":124,"marks":424},"Die Software sollte außerdem definierte Toleranzen unterstützen. Unternehmen können beispielsweise festlegen, welche kleinen Preis- oder Mengenabweichungen ohne zusätzlichen Freigabeschritt akzeptiert werden. Allgemeingültige Standardwerte gibt es nicht. Die Toleranzen sollten zur Branche, zum Bestellvolumen und zum Risiko des jeweiligen Geschäftsvorfalls passen.",[425],{"type":177,"attrs":426},{"color":179},{"type":210,"attrs":428,"content":429},{"level":212,"textAlign":25},[430],{"text":431,"type":124,"marks":432},"DATEV- und ERP-Integration prüfen",[433],{"type":177,"attrs":434},{"color":179},{"type":118,"attrs":436,"content":437},{"textAlign":25,"key":230},[438],{"text":439,"type":124,"marks":440},"Eine Software ist nicht automatisch gut integriert, nur weil sie „DATEV-kompatibel“ ist. Vor der Auswahl sollten Unternehmen genau prüfen, welche Daten übertragen werden und in welchem DATEV-Produkt sie ankommen.",[441],{"type":177,"attrs":442},{"color":179},{"type":118,"attrs":444,"content":445},{"textAlign":25,"key":239},[446],{"text":447,"type":124,"marks":448},"Relevant ist unter anderem, ob die Lösung Belegbilder, Rechnungsdaten, Kontierungen, Kostenstellen, Zahlungsinformationen oder Buchungsstapel übergibt. Ebenso wichtig ist die Übertragungsrichtung. Werden Stammdaten aus DATEV übernommen? Lassen sich geprüfte Rechnungen an DATEV Unternehmen online übertragen? Oder werden lediglich Dateien exportiert, die anschließend manuell importiert werden müssen?",[449],{"type":177,"attrs":450},{"color":179},{"type":118,"attrs":452,"content":453},{"textAlign":25,"key":248},[454,459,466,475],{"text":455,"type":124,"marks":456},"Spendesk bietet eine",[457],{"type":177,"attrs":458},{"color":179},{"text":300,"type":124,"marks":460},[461,464],{"type":303,"attrs":462},{"href":463,"uuid":25,"anchor":25,"target":25,"linktype":106},"http://helpcenter.spendesk.com/en/articles/5543914-overview-of-datev-uo-native-integration",{"type":177,"attrs":465},{"color":179},{"text":467,"type":124,"marks":468},"direkte Integration mit DATEV Unternehmen online",[469,472,474],{"type":303,"attrs":470},{"href":471,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://helpcenter.spendesk.com/de/articles/5543914-uberblick-uber-die-native-datev-uo-integration",{"type":177,"attrs":473},{"color":315},{"type":317},{"text":476,"type":124,"marks":477},". Je nach Einrichtung können geprüfte Verbindlichkeiten, Belege und Zahlungsdaten übertragen werden. Bestimmte Zahlungsdaten werden über einen CSV-Export übergeben.",[478],{"type":177,"attrs":479},{"color":179},{"type":118,"attrs":481,"content":482},{"textAlign":25,"key":265},[483,488,495,504],{"text":484,"type":124,"marks":485},"Für DATEV Kanzlei-Rechnungswesen gibt es ebenfalls eine direkte Integration. Die Daten werden als Buchungsstapel bereitgestellt und anschließend von der Buchhaltung oder Steuerkanzlei geprüft und verbucht. Weitere Informationen finden sich im",[486],{"type":177,"attrs":487},{"color":179},{"text":300,"type":124,"marks":489},[490,493],{"type":303,"attrs":491},{"href":492,"uuid":25,"anchor":25,"target":25,"linktype":106},"http://helpcenter.spendesk.com/en/articles/14635042-overview-of-the-native-integration-with-datev-rechnungswesen",{"type":177,"attrs":494},{"color":179},{"text":496,"type":124,"marks":497},"Spendesk Help Center zur DATEV-Integration",[498,501,503],{"type":303,"attrs":499},{"href":500,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://helpcenter.spendesk.com/de/articles/14635042-ubersicht-uber-die-native-integration-mit-datev-kanzlei-rechnungswesen",{"type":177,"attrs":502},{"color":315},{"type":317},{"text":505,"type":124,"marks":506},".",[507],{"type":177,"attrs":508},{"color":179},{"type":118,"attrs":510,"content":511},{"textAlign":25,"key":274},[512],{"text":513,"type":124,"marks":514},"Ein DATEV-Export ersetzt deshalb nicht automatisch die fachliche Prüfung. Kontierung, Umsatzsteuer, Kostenstelle und Buchungsperiode müssen weiterhin zum jeweiligen Geschäftsvorfall passen.",[515],{"type":177,"attrs":516},{"color":179},{"type":199,"attrs":518},{"id":519,"body":520},"04aec0ee-7db4-414d-b032-c58c98b3b711",[521],{"_uid":522,"asset":523,"caption":529,"component":530},"i-1a060856-4a90-46d4-90a7-3c5be10875e4",{"id":524,"alt":525,"name":98,"focus":98,"title":526,"source":98,"filename":527,"copyright":80,"fieldtype":103,"meta_data":528,"is_external_url":28},208988743372514,"Mehrere Personen sitzen in einem hellen Büro an einem Tisch und betrachten gemeinsam einen Laptop sowie mehrere Papierdokumente.","Digitaler Rechnungsworkflow im Finanzteam","https://a.storyblok.com/f/146026/2528x1696/b551d90639/kreditorenbuchhaltung-inline-foto.jpg",{"alt":525,"title":526,"source":98,"copyright":80},"Ein automatisierter Rechnungsworkflow verbindet Datenerfassung, Prüfung und Freigabe. So kann sich die Kreditorenbuchhaltung stärker auf Kontrolle, Liquiditätsplanung und den Monatsabschluss konzentrieren.","image",{"type":210,"attrs":532,"content":533},{"level":212,"textAlign":25},[534],{"text":535,"type":124,"marks":536},"E-Rechnungen verarbeiten",[537],{"type":177,"attrs":538},{"color":179},{"type":118,"attrs":540,"content":541},{"textAlign":25,"key":283},[542],{"text":543,"type":124,"marks":544},"Seit dem ersten Januar 2025 müssen Unternehmen im relevanten inländischen B2B-Bereich E-Rechnungen empfangen können. Eine einfache PDF-Datei ist keine E-Rechnung im umsatzsteuerlichen Sinn. Strukturierte Formate wie XRechnung oder bestimmte ZUGFeRD-Profile können dagegen maschinell verarbeitet werden.",[545],{"type":177,"attrs":546},{"color":179},{"type":118,"attrs":548,"content":549},{"textAlign":25,"key":292},[550,555,562,570],{"text":551,"type":124,"marks":552},"Für die Ausstellung gelten Übergangsfristen. Bis zum einunddreißigsten Dezember 2026 können sonstige Rechnungen unter den gesetzlichen Voraussetzungen weiterhin ausgestellt werden. Für Unternehmen mit einem Vorjahresumsatz von höchstens 800.000 Euro gilt die verlängerte Übergangsregelung grundsätzlich bis Ende 2027. Ab dem 1. Januar 2028 gilt die Ausstellungspflicht grundsätzlich umfassend, sofern keine Ausnahme greift. Die Details erläutert das",[553],{"type":177,"attrs":554},{"color":179},{"text":300,"type":124,"marks":556},[557,560],{"type":303,"attrs":558},{"href":559,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.bundesfinanzministerium.de/Content/DE/FAQ/e-rechnung.html",{"type":177,"attrs":561},{"color":179},{"text":563,"type":124,"marks":564},"Bundesfinanzministerium in seinen FAQ zur E-Rechnung",[565,567,569],{"type":303,"attrs":566},{"href":559,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":568},{"color":315},{"type":317},{"text":505,"type":124,"marks":571},[572],{"type":177,"attrs":573},{"color":179},{"type":118,"attrs":575,"content":576},{"textAlign":25,"key":333},[577],{"text":578,"type":124,"marks":579},"Eine geeignete Software sollte deshalb nicht nur Papier- und PDF-Rechnungen per OCR erfassen. Sie sollte auch strukturierte E-Rechnungen importieren, den strukturierten Datenteil erhalten und die Informationen an das Buchhaltungssystem weitergeben können.",[580],{"type":177,"attrs":581},{"color":179},{"type":210,"attrs":583,"content":584},{"level":212,"textAlign":25},[585],{"text":586,"type":124,"marks":587},"GoBD und digitale Archivierung",[588],{"type":177,"attrs":589},{"color":179},{"type":118,"attrs":591,"content":592},{"textAlign":25,"key":342},[593],{"text":594,"type":124,"marks":595},"Die GoBD beschreiben Anforderungen an die elektronische Führung und Aufbewahrung von Büchern, Aufzeichnungen und Belegen. Eine Software kann die Umsetzung unterstützen, macht ein Unternehmen aber nicht automatisch vollständig GoBD-konform.",[596],{"type":177,"attrs":597},{"color":179},{"type":118,"attrs":599,"content":600},{"textAlign":25,"key":351},[601],{"text":602,"type":124,"marks":603},"Digitale Belege sollten vollständig, lesbar, nachvollziehbar und verfügbar bleiben. Änderungen müssen gegen unbemerkte Veränderungen geschützt und im Prozess nachvollziehbar sein. Bei strukturierten E-Rechnungen ist insbesondere der strukturierte Datenteil im ursprünglichen Format aufzubewahren.",[604],{"type":177,"attrs":605},{"color":179},{"type":118,"attrs":607,"content":608},{"textAlign":25,"key":360},[609],{"text":610,"type":124,"marks":611},"Auch die Verfahrensdokumentation gehört zum Gesamtprozess. Sie sollte beschreiben, wie Rechnungen eingehen, geprüft, freigegeben, verarbeitet und archiviert werden. Eine Software kann dafür Informationen und Prozessdaten liefern, die Dokumentation entsteht aber nicht automatisch in jedem System.",[612],{"type":177,"attrs":613},{"color":179},{"type":118,"attrs":615,"content":617},{"textAlign":25,"key":616},"p-15",[618,623,630,638,643,650,658,663,670,678,683,690,698],{"text":619,"type":124,"marks":620},"Rechnungen und andere Buchungsbelege müssen grundsätzlich acht Jahre aufbewahrt werden. Für Bücher, Inventare, Eröffnungsbilanzen und Jahresabschlüsse gilt weiterhin eine zehnjährige Frist. Rechtsgrundlagen sind unter anderem",[621],{"type":177,"attrs":622},{"color":179},{"text":300,"type":124,"marks":624},[625,628],{"type":303,"attrs":626},{"href":627,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.gesetze-im-internet.de/ustg_1980/__14b.html",{"type":177,"attrs":629},{"color":179},{"text":631,"type":124,"marks":632},"§ 14b UStG",[633,635,637],{"type":303,"attrs":634},{"href":627,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":636},{"color":315},{"type":317},{"text":639,"type":124,"marks":640},",",[641],{"type":177,"attrs":642},{"color":179},{"text":300,"type":124,"marks":644},[645,648],{"type":303,"attrs":646},{"href":647,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.gesetze-im-internet.de/ao_1977/__147.html",{"type":177,"attrs":649},{"color":179},{"text":651,"type":124,"marks":652},"§ 147 AO",[653,655,657],{"type":303,"attrs":654},{"href":647,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":656},{"color":315},{"type":317},{"text":659,"type":124,"marks":660}," und",[661],{"type":177,"attrs":662},{"color":179},{"text":300,"type":124,"marks":664},[665,668],{"type":303,"attrs":666},{"href":667,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.gesetze-im-internet.de/hgb/__257.html",{"type":177,"attrs":669},{"color":179},{"text":671,"type":124,"marks":672},"§ 257 HGB",[673,675,677],{"type":303,"attrs":674},{"href":667,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":676},{"color":315},{"type":317},{"text":679,"type":124,"marks":680},". Weitere Hinweise enthalten die aktuellen",[681],{"type":177,"attrs":682},{"color":179},{"text":300,"type":124,"marks":684},[685,688],{"type":303,"attrs":686},{"href":687,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2025-07-14-GoBD-2-aenderung.pdf?__blob=publicationFile&v=3",{"type":177,"attrs":689},{"color":179},{"text":691,"type":124,"marks":692},"GoBD des Bundesfinanzministeriums",[693,695,697],{"type":303,"attrs":694},{"href":687,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":696},{"color":315},{"type":317},{"text":505,"type":124,"marks":699},[700],{"type":177,"attrs":701},{"color":179},{"type":210,"attrs":703,"content":704},{"level":212,"textAlign":25},[705],{"text":706,"type":124,"marks":707},"Einzellösung oder integrierte Plattform?",[708],{"type":177,"attrs":709},{"color":179},{"type":118,"attrs":711,"content":713},{"textAlign":25,"key":712},"p-16",[714],{"text":715,"type":124,"marks":716},"Bei der Auswahl stellt sich häufig die Frage, ob eine spezialisierte Software für Kreditorenbuchhaltung genügt oder eine integrierte Plattform sinnvoller ist.",[717],{"type":177,"attrs":718},{"color":179},{"type":118,"attrs":720,"content":722},{"textAlign":25,"key":721},"p-17",[723],{"text":724,"type":124,"marks":725},"Eine Einzellösung kann die Erfassung, Prüfung und Archivierung von Eingangsrechnungen sehr gut abbilden. Firmenkarten, Mitarbeiterauslagen, Bestellungen und Zahlungen werden dann jedoch möglicherweise in anderen Systemen verwaltet. Dadurch entstehen zusätzliche Schnittstellen und Abstimmungen.",[726],{"type":177,"attrs":727},{"color":179},{"type":118,"attrs":729,"content":731},{"textAlign":25,"key":730},"p-18",[732],{"text":733,"type":124,"marks":734},"Eine integrierte Ausgabenmanagement-Plattform verbindet dagegen mehrere Ausgabenprozesse. Neben Eingangsrechnungen können auch Firmenkarten, Mitarbeiterauslagen, Budgets, Freigaben, Bestellungen und Zahlungen berücksichtigt werden. Das ist besonders interessant, wenn das Finanzteam nicht nur Rechnungen digitalisieren, sondern die gesamte Ausgabenkette kontrollieren möchte.",[735],{"type":177,"attrs":736},{"color":179},{"type":118,"attrs":738,"content":740},{"textAlign":25,"key":739},"p-19",[741,746,753,762,767,774,783],{"text":742,"type":124,"marks":743},"Spendesk unterstützt diesen Ansatz mit",[744],{"type":177,"attrs":745},{"color":179},{"text":300,"type":124,"marks":747},[748,751],{"type":303,"attrs":749},{"href":750,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/accounts-payable-software/",{"type":177,"attrs":752},{"color":179},{"text":754,"type":124,"marks":755},"Accounts-Payable-Funktionen",[756,759,761],{"type":303,"attrs":757},{"href":758,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/product/accounts-payable/",{"type":177,"attrs":760},{"color":315},{"type":317},{"text":763,"type":124,"marks":764},", Firmenkarten, Freigabeworkflows und",[765],{"type":177,"attrs":766},{"color":179},{"text":300,"type":124,"marks":768},[769,772],{"type":303,"attrs":770},{"href":771,"uuid":25,"anchor":25,"target":25,"linktype":106},"/product/procurement/",{"type":177,"attrs":773},{"color":179},{"text":775,"type":124,"marks":776},"Procure-to-Pay-Prozessen",[777,780,782],{"type":303,"attrs":778},{"href":779,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/product/procurement/",{"type":177,"attrs":781},{"color":315},{"type":317},{"text":784,"type":124,"marks":785},". Die verfügbaren Funktionen hängen vom Produktumfang, der juristischen Einheit und der jeweiligen Konfiguration ab.",[786],{"type":177,"attrs":787},{"color":179},{"type":210,"attrs":789,"content":790},{"level":212,"textAlign":25},[791],{"text":792,"type":124,"marks":793},"Die wichtigsten Auswahlkriterien",[794],{"type":177,"attrs":795},{"color":179},{"type":118,"attrs":797,"content":799},{"textAlign":25,"key":798},"p-20",[800],{"text":801,"type":124,"marks":802},"Bei der Softwareauswahl sollten Unternehmen zuerst den eigenen Rechnungsprozess aufnehmen. Wie viele Rechnungen gehen monatlich ein? Über welche Kanäle kommen sie? Wie viele Belege haben keinen Bestellbezug? Wie häufig entstehen Rückfragen? Welche Systeme müssen angebunden werden?",[803],{"type":177,"attrs":804},{"color":179},{"type":118,"attrs":806,"content":808},{"textAlign":25,"key":807},"p-21",[809],{"text":810,"type":124,"marks":811},"Danach sollten Erkennung, Prüfung und Workflow bewertet werden. Die Software sollte Rechnungsdaten zuverlässig auslesen, Kontierungsvorschläge erstellen, Duplikate erkennen und Bestellungen oder Leistungsnachweise einbeziehen können. Freigaben sollten sich nach Betrag, Kostenstelle, Projekt oder Abteilung konfigurieren lassen.",[812],{"type":177,"attrs":813},{"color":179},{"type":118,"attrs":815,"content":817},{"textAlign":25,"key":816},"p-22",[818],{"text":819,"type":124,"marks":820},"Auch die Integration sollte konkret geprüft werden. Eine DATEV- oder ERP-Anbindung sollte nicht nur Belege als PDF übertragen, sondern möglichst auch strukturierte Rechnungs- und Buchungsdaten. Gleichzeitig muss klar sein, welche Arbeitsschritte weiterhin in DATEV, im ERP-System oder durch die Steuerkanzlei erfolgen.",[821],{"type":177,"attrs":822},{"color":179},{"type":118,"attrs":824,"content":826},{"textAlign":25,"key":825},"p-23",[827],{"text":828,"type":124,"marks":829},"Bei Zahlungen sollten Unternehmen prüfen, ob die Software Zahlungsläufe vorbereitet, Skontofristen berücksichtigt, offene Posten abgleicht und Zahlungsdaten an die Bank oder das Buchhaltungssystem übergibt. Eine automatische Zahlung sollte nur erfolgen, wenn Freigaben, Kontrollen und Rollen eindeutig definiert sind.",[830],{"type":177,"attrs":831},{"color":179},{"type":118,"attrs":833,"content":835},{"textAlign":25,"key":834},"p-24",[836],{"text":837,"type":124,"marks":838},"Schließlich sollten auch Skalierbarkeit und Kosten betrachtet werden. Die Kosten können sich nach Nutzern, Belegen, Transaktionen, Gesellschaften, Modulen oder Schnittstellen richten. Vergleichen Sie deshalb nicht nur den monatlichen Grundpreis, sondern die Gesamtkosten für das geplante Rechnungsvolumen und den gewünschten Funktionsumfang.",[839],{"type":177,"attrs":840},{"color":179},{"type":210,"attrs":842,"content":843},{"level":212,"textAlign":25},[844],{"text":845,"type":124,"marks":846},"Die Einführung vorbereiten",[847],{"type":177,"attrs":848},{"color":179},{"type":118,"attrs":850,"content":852},{"textAlign":25,"key":851},"p-25",[853],{"text":854,"type":124,"marks":855},"Eine erfolgreiche Einführung beginnt mit einer Prozessaufnahme. Dokumentieren Sie, wie Rechnungen heute eingehen, geprüft, freigegeben, bezahlt und archiviert werden. Markieren Sie dabei Medienbrüche, häufige Rückfragen und unklare Zuständigkeiten.",[856],{"type":177,"attrs":857},{"color":179},{"type":118,"attrs":859,"content":861},{"textAlign":25,"key":860},"p-26",[862],{"text":863,"type":124,"marks":864},"Anschließend sollten Lieferantenstammdaten, Kostenstellen, Projekte und Kontierungsvorgaben bereinigt werden. Veraltete Stammdaten oder fehlende Kontenzuordnungen führen sonst dazu, dass sich bestehende Fehler in der neuen Software fortsetzen.",[865],{"type":177,"attrs":866},{"color":179},{"type":118,"attrs":868,"content":870},{"textAlign":25,"key":869},"p-27",[871],{"text":872,"type":124,"marks":873},"Definieren Sie außerdem Freigabegrenzen, Eskalationen und Regeln für Rechnungen ohne Bestellbezug. Beziehen Sie Buchhaltung, Controlling, Einkauf, IT und ausgewählte Fachbereiche frühzeitig ein. Ein Pilot mit einer begrenzten Zahl an Lieferanten oder Abteilungen kann zeigen, ob Erkennung, Workflow und Schnittstellen im Alltag funktionieren.",[874],{"type":177,"attrs":875},{"color":179},{"type":118,"attrs":877,"content":879},{"textAlign":25,"key":878},"p-28",[880],{"text":881,"type":124,"marks":882},"Nach dem Start sollten Unternehmen regelmäßig prüfen, ob sich die gewünschten Verbesserungen tatsächlich einstellen. Geeignete Kennzahlen sind beispielsweise die durchschnittliche Durchlaufzeit, der Anteil automatisch zugeordneter Rechnungen, die Zahl offener Klärfälle, verspätete Zahlungen, verpasste Skonti und der manuelle Aufwand pro Rechnung.",[883],{"type":177,"attrs":884},{"color":179},{"name":886,"created_at":887,"published_at":16,"updated_at":888,"id":889,"uuid":890,"content":891,"slug":898,"full_slug":899,"sort_by_date":25,"position":26,"tag_list":900,"is_startpage":28,"parent_id":901,"meta_data":25,"group_id":902,"first_published_at":903,"release_id":25,"lang":32,"path":25,"alternates":904,"default_full_slug":905,"translated_slugs":906,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":892,"icon":893,"name":886,"component":897},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":894,"alt":895,"name":98,"focus":98,"title":98,"filename":896,"copyright":98,"fieldtype":103,"is_external_url":28},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","de/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[907,908,909],{"path":905,"name":25,"lang":37,"published":25},{"path":905,"name":25,"lang":32,"published":25},{"path":905,"name":25,"lang":40,"published":25},[32],[],[],"2026-08-14 00:00",[915],{"_uid":916,"asset":917,"caption":98,"component":530},"eb8e1af8-f1c7-452f-8485-fa6a8de65ae5",{"id":918,"alt":919,"name":98,"focus":98,"title":920,"source":98,"filename":921,"copyright":80,"fieldtype":103,"meta_data":922,"is_external_url":28},208987005136357,"Abstrakte monochrome Illustration in warmen Beigetönen, die einen digitalen Rechnungsworkflow und die Automatisierung der Kreditorenbuchhaltung symbolisiert.","Kreditorenbuchhaltung automatisieren","https://a.storyblok.com/f/146026/2752x1536/16b8c47913/kreditorenbuchhaltung-titelbild-beige-monochrom.jpg",{"alt":919,"title":920,"source":98,"copyright":80},"Kreditorenbuchhaltung automatisieren: Erfahren Sie, wie digitale Workflows Rechnungen erfassen, prüfen, freigeben, bezahlen und an DATEV übertragen.",[],[926],{"cta":927,"_uid":928,"items":929,"heading":1001,"reverse":28,"component":1021,"sectionSettings":1022},[],"96588e49-1be0-4960-9e94-0a9bc8358166",[930,945,959,973,987],{"_uid":931,"hide":28,"title":932,"component":933,"description":934},"fbe969f9-5406-46f0-97a8-3479a117eb7b","Was bedeutet es, Kreditorenbuchhaltung zu automatisieren?","faqItem",{"type":115,"attrs":935,"content":936},{"backgroundColor":25},[937],{"type":118,"attrs":938,"content":939},{"textAlign":25,"key":120},[940],{"text":941,"type":124,"marks":942},"Kreditorenbuchhaltung zu automatisieren bedeutet, manuelle Schritte im Prozess rund um Eingangsrechnungen durch digitale Erfassung, Regeln, Freigabeworkflows und Schnittstellen zu reduzieren. 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So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":2536,"title":2537,"component":933,"description":2538},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":115,"content":2539},[2540],{"type":118,"content":2541},[2542,2544,2545,2546,2550,2551,2553,2554,2555,2557,2558,2559,2563,2564,2566,2567,2568,2570,2571,2572,2574,2578,2580,2581,2582,2584,2585,2586],{"text":2543,"type":124},"Spendesk bietet modernen Unternehmen die passenden Zahlungsmethoden und eine leistungsstarke Plattform zur Verwaltung von Ausgaben. Dazu gehören Debitkarten als Ersatz für altmodische Firmenkreditkarten, virtuelle Karten für Online-Zahlungen und automatisierte Spesenabrechnungen.",{"type":2384},{"type":2384},{"text":2547,"type":124,"marks":2548},"Für Beschäftigte",[2549],{"type":2494},{"type":2384},{"text":2552,"type":124},"Die Teammitglieder müssen Ausgaben nicht mehr aus eigener Tasche vorstrecken. Stattdessen fragen Sie einen Betrag für einen bestimmten Kauf an und können die Zahlung mit ihrer (physischen) Spendesk-Karte oder einer virtuellen Karte durchführen.",{"type":2384},{"type":2384},{"text":2556,"type":124},"Wenn die Beschäftigten aus irgendeinem Grund ihre Spendesk-Karte nicht verwenden können, machen sie über die mobile Spendesk-App ein Foto der Quittung und erstellen direkt unterwegs eine digitale Spesenabrechnung. Diese wird zur Validierung direkt an die Führungskraft, und dann weiter an das Finanzteam geschickt.",{"type":2384},{"type":2384},{"text":2560,"type":124,"marks":2561},"Für Finanzteams",[2562],{"type":2494},{"type":2384},{"text":2565,"type":124},"Alle Beschäftigten haben ihr eigenes Spendesk-Profil und eine eigene Spesenkarte, die mit einem bestimmten Betrag aufgeladen wird. Im Gegensatz zur Firmenkreditkarte wissen Sie also immer, wer gerade wo Firmengelder ausgibt.",{"type":2384},{"type":2384},{"text":2569,"type":124},"Über die Plattform können Controller:innen Ausgabenlimits und Vorab-Freigaben für die Mitarbeitende festlegen. C-Level-Führungskräfte oder Manager:innen können dabei ein anderes Niveau an vorab genehmigten Ausgaben haben als die restlichen Beschäftigten. Wenn ein Teammitglied sein vorab freigegebenes Budget überschreiten möchte, kann über die mobile App oder die Plattform online eine Anfrage an die entsprechende Führungskraft gestellt werden.",{"type":2384},{"type":2384},{"text":2573,"type":124},"Wenn eine Ausgabe mit einer Spendesk-Karte getätigt wird, macht der/die Mitarbeitende beim Kauf einfach ",{"text":2575,"type":124,"marks":2576},"ein Foto von der Quittung",[2577],{"type":2494},{"text":2579,"type":124},". So gehen keine Belege mehr verloren.",{"type":2384},{"type":2384},{"text":2583,"type":124},"Finanzteams können die Ausgaben des Unternehmens in Echtzeit einsehen und fehlende Quittungen oder Rechnungen nachverfolgen, indem sie über die Plattform Erinnerungen an die Beschäftigten senden.",{"type":2384},{"type":2384},{"text":2587,"type":124},"Auch die Überprüfung von Ausgaben ist einfacher, da Ausgaben gruppiert werden können. Das Finanzteam kann vor dem Export in die Buchhaltungssoftware außerdem direkt in Spendesk die richtigen Mehrwertsteuersätze und Sachkonten zuweisen. Spendesk macht das Ausgabenmanagement intuitiv einfach und effizient.",[2589],{"cta":2590,"_uid":2591,"title":2592,"eyebrow":2599,"subtitle":2602,"component":210,"textAlign":98,"sectionSettings":2608,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":98},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":115,"content":2593},[2594],{"type":210,"attrs":2595,"content":2596},{"level":212},[2597],{"text":2598,"type":124},"Nutzen Sie Spendesk",{"type":115,"content":2600},[2601],{"type":118},{"type":115,"content":2603},[2604],{"type":118,"content":2605},[2606],{"text":2607,"type":124},"Schließen Sie Ihre Buchhaltung 4x schneller ab, sammeln Sie über 95 % der Belege pünktlich und erhalten Sie 100 % Transparenz über die Unternehmensausgaben.",[],[],"Weitere Artikel","Inhaltsverzeichnis",[2613,2823,2973,3163],{"name":2614,"created_at":2615,"published_at":2616,"updated_at":2617,"id":2618,"uuid":2619,"content":2620,"slug":2811,"full_slug":2812,"sort_by_date":25,"position":2813,"tag_list":2814,"is_startpage":28,"parent_id":1027,"meta_data":25,"group_id":2815,"first_published_at":2816,"release_id":25,"lang":32,"path":25,"alternates":2817,"default_full_slug":2818,"translated_slugs":2819},"Vorsteuerabzug in Gefahr wenn Lieferanten die E-Rechnungspflicht 2027 verschlafen","2026-06-18T17:06:21.605Z","2026-11-03T12:13:57.139Z","2026-11-03T12:13:57.172Z",188877953485076,"0ceff51c-e530-4880-9cd7-c3d2988c124c",{"_uid":2621,"title":2614,"topics":2622,"noIndex":28,"category":2631,"language":2640,"component":898,"heroMedia":2641,"publishedAt":2642,"redirectUrl":98,"listingImage":2643,"metaDescription":2650,"bottomArticleCta":2651,"componentsAfterTheArticle":2652},"6fa33fef-1d51-427a-8ac6-bc7d578b84f9",[2623],{"name":140,"created_at":141,"published_at":142,"updated_at":143,"id":144,"uuid":145,"content":2624,"slug":154,"full_slug":155,"sort_by_date":25,"position":156,"tag_list":2625,"is_startpage":28,"parent_id":158,"meta_data":25,"group_id":159,"first_published_at":160,"release_id":25,"lang":32,"path":25,"alternates":2626,"default_full_slug":162,"translated_slugs":2627,"_stopResolving":41},{"_uid":153,"name":140,"component":22},[],[],[2628,2629,2630],{"path":162,"name":25,"lang":37,"published":25},{"path":162,"name":25,"lang":32,"published":25},{"path":162,"name":25,"lang":40,"published":25},{"name":886,"created_at":887,"published_at":16,"updated_at":888,"id":889,"uuid":890,"content":2632,"slug":898,"full_slug":899,"sort_by_date":25,"position":26,"tag_list":2634,"is_startpage":28,"parent_id":901,"meta_data":25,"group_id":902,"first_published_at":903,"release_id":25,"lang":32,"path":25,"alternates":2635,"default_full_slug":905,"translated_slugs":2636,"_stopResolving":41},{"_uid":892,"icon":2633,"name":886,"component":897},{"id":894,"alt":895,"name":98,"focus":98,"title":98,"filename":896,"copyright":98,"fieldtype":103,"is_external_url":28},[],[],[2637,2638,2639],{"path":905,"name":25,"lang":37,"published":25},{"path":905,"name":25,"lang":32,"published":25},{"path":905,"name":25,"lang":40,"published":25},[32],[],"2026-06-18 00:00",[2644],{"_uid":2645,"asset":2646,"caption":2614,"component":530},"a7ae6807-0d8b-4c1a-a220-3c17c3f0215d",{"id":2647,"alt":98,"name":98,"focus":98,"title":98,"source":98,"filename":2648,"copyright":98,"fieldtype":103,"meta_data":2649,"is_external_url":28},6306649,"https://a.storyblok.com/f/146026/2380x1340/04735a210a/supplier-invoices.png",{},"Ab 2027 kann eine PDF Ihres Lieferanten Ihren Vorsteuerabzug kippen. So sichern Sie Liquidität und Eingangsprozess gegen die E-Rechnungspflicht ab.",[],[2653],{"cta":2654,"_uid":2655,"items":2656,"heading":2791,"reverse":28,"component":1021,"sectionSettings":2810},[],"10e52921-e27a-4e64-8744-c6caa7a7aceb",[2657,2671,2684,2709,2760],{"_uid":2658,"hide":28,"title":2659,"component":933,"description":2660},"883403da-00e8-406b-9837-9a4753e3be6f","Ist mein Vorsteuerabzug bei einer PDF-Rechnung ab 2027 automatisch verloren?",{"type":115,"content":2661},[2662],{"type":118,"attrs":2663,"content":2664},{"textAlign":25},[2665],{"text":2666,"type":124,"marks":2667},"Nein, nicht automatisch. Während der Übergangsfrist gilt eine Rechnung im falschen Format, die aber inhaltlich vollständig ist, als „sonstige Rechnung\" und berechtigt weiterhin zum Vorsteuerabzug. Kritisch wird es nach Ablauf der Übergangsfrist und immer dann, wenn zusätzlich inhaltliche Pflichtangaben fehlen.",[2668],{"type":177,"attrs":2669},{"color":2670},"#111418",{"_uid":2672,"hide":28,"title":2673,"component":933,"description":2674},"e0a832f8-6226-4296-a1c2-3ebd9d9be2b8","Wer haftet, wenn mein Lieferant gegen die Ausstellungspflicht verstößt?",{"type":115,"content":2675},[2676],{"type":118,"attrs":2677,"content":2678},{"textAlign":25},[2679],{"text":2680,"type":124,"marks":2681},"Der Lieferant haftet für die Verletzung seiner Ausstellungspflicht. Den wirtschaftlichen Schaden – versagter Vorsteuerabzug, Liquiditätsverzögerung, Korrekturaufwand – trägt jedoch in der Regel der Empfänger. Diese Asymmetrie ist der Kern des Risikos.",[2682],{"type":177,"attrs":2683},{"color":2670},{"_uid":2685,"hide":28,"title":2686,"component":933,"description":2687},"4ba56328-1f06-4961-93be-eb85b7c0925e","Welche Inhaltsfehler beanstanden Betriebsprüfer am häufigsten?",{"type":115,"content":2688},[2689],{"type":118,"attrs":2690,"content":2691},{"textAlign":25},[2692,2697,2704],{"text":2693,"type":124,"marks":2694},"Fehlender oder falscher Leistungszeitpunkt, falsche oder fehlende Steuernummer/USt-IdNr., unpräzise Leistungsbeschreibungen und Abweichungen zwischen ausgewiesenem Steuerbetrag und Steuersatz. Diese Fehler gefährden den Vorsteuerabzug ",[2695],{"type":177,"attrs":2696},{"color":2670},{"text":2698,"type":124,"marks":2699},"unabhängig",[2700,2702],{"type":177,"attrs":2701},{"color":2670},{"type":2703},"italic",{"text":2705,"type":124,"marks":2706}," vom Rechnungsformat und unabhängig von der Übergangsfrist.",[2707],{"type":177,"attrs":2708},{"color":2670},{"_uid":2710,"hide":28,"title":2711,"component":933,"description":2712},"7ed534ce-ca71-43c2-97a9-60352df05553","Wie archiviere ich eine ZUGFeRD-Rechnung so, dass mein Vorsteuerabzug gesichert ist? ",{"type":115,"content":2713},[2714],{"type":118,"attrs":2715,"content":2716},{"textAlign":25},[2717,2722,2729,2737,2742,2749,2756],{"text":2718,"type":124,"marks":2719},"Das eingebettete XML ist das umsatzsteuerliche Original und muss als solches archiviert werden – die PDF-Ebene allein genügt nicht. Die",[2720],{"type":177,"attrs":2721},{"color":2670},{"text":300,"type":124,"marks":2723},[2724,2727],{"type":303,"attrs":2725},{"href":2726,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/blog/zugferd-rechnung-e-rechnungspflicht/",{"type":177,"attrs":2728},{"color":2670},{"text":2730,"type":124,"marks":2731},"ZUGFeRD-Profilkonformität",[2732,2734],{"type":303,"attrs":2733},{"href":2726,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":2735},{"color":2736},"#1C91FF",{"text":2738,"type":124,"marks":2739}," entscheidet zusätzlich darüber, ob die Rechnung gesetzlich überhaupt anerkannt wird. Wie das prozessual sauber gelingt, beschreibt unser",[2740],{"type":177,"attrs":2741},{"color":2670},{"text":300,"type":124,"marks":2743},[2744,2747],{"type":303,"attrs":2745},{"href":2746,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/blog/aufbewahrungspflicht-rechnungen/",{"type":177,"attrs":2748},{"color":2670},{"text":2750,"type":124,"marks":2751},"GoBD-Leitfaden",[2752,2754],{"type":303,"attrs":2753},{"href":2746,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":2755},{"color":2736},{"text":505,"type":124,"marks":2757},[2758],{"type":177,"attrs":2759},{"color":2670},{"_uid":2761,"hide":28,"title":2762,"component":933,"description":2763},"112f8671-193e-4142-93f8-1f33dd3b1107","Bin ich als GmbH grundsätzlich vorsteuerabzugsberechtigt?",{"type":115,"content":2764},[2765],{"type":118,"attrs":2766,"content":2767},{"textAlign":25},[2768,2773,2780,2787],{"text":2769,"type":124,"marks":2770},"Ja, sofern Sie umsatzsteuerpflichtige Leistungen erbringen und die Voraussetzungen nach Paragraph 15 Umsatzsteuergesetz erfüllen. Ab 2027 zählt bei verpflichteten Lieferanten auch das strukturierte Rechnungsformat zu diesen Voraussetzungen. Welches Format Sie selbst einsetzen sollten, erläutert unser",[2771],{"type":177,"attrs":2772},{"color":2670},{"text":300,"type":124,"marks":2774},[2775,2778],{"type":303,"attrs":2776},{"href":2777,"uuid":25,"anchor":25,"target":25,"linktype":106},"https://www.spendesk.com/de/blog/e-rechnungspflicht-2026-xrechnung-zugferd/",{"type":177,"attrs":2779},{"color":2670},{"text":2781,"type":124,"marks":2782},"Vergleich von XRechnung und ZUGFeRD",[2783,2785],{"type":303,"attrs":2784},{"href":2777,"uuid":25,"anchor":25,"target":25,"linktype":106},{"type":177,"attrs":2786},{"color":2736},{"text":505,"type":124,"marks":2788},[2789],{"type":177,"attrs":2790},{"color":2670},[2792],{"cta":2793,"_uid":2794,"title":2795,"eyebrow":2802,"subtitle":2805,"component":210,"textAlign":98,"eyebrowPill":28,"flexibleSection":2808,"sectionSettings":2809,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":98},[],"b00050da-35e1-4872-851b-6f0ea47e46c5",{"type":115,"content":2796},[2797],{"type":210,"attrs":2798,"content":2799},{"level":212,"textAlign":25},[2800],{"text":2801,"type":124},"Häufige Fragen zur Rolle von Lieferantenrechnungen beim Vorsteuerabzug",{"type":115,"content":2803},[2804],{"type":118},{"type":115,"content":2806},[2807],{"type":118},[],[],[],"vorsteuerabzug-lieferanten-e-rechnungspflicht-2027","de/blog/vorsteuerabzug-lieferanten-e-rechnungspflicht-2027",-1970,[],"5f382a60-ec9f-4da3-812c-6448500c6bdb","2026-06-18T17:33:59.593Z",[],"blog/vorsteuerabzug-lieferanten-e-rechnungspflicht-2027",[2820,2821,2822],{"path":2818,"name":25,"lang":37,"published":25},{"path":2818,"name":25,"lang":32,"published":25},{"path":2818,"name":25,"lang":40,"published":25},{"name":2824,"created_at":2825,"published_at":2826,"updated_at":2827,"id":2828,"uuid":2829,"content":2830,"slug":2961,"full_slug":2962,"sort_by_date":25,"position":2963,"tag_list":2964,"is_startpage":28,"parent_id":1027,"meta_data":25,"group_id":2965,"first_published_at":2966,"release_id":25,"lang":32,"path":25,"alternates":2967,"default_full_slug":2968,"translated_slugs":2969},"Rechnungsabgrenzungsposten einfach erklärt mit ARAP PRAP und Buchungssätzen","2026-08-20T07:58:52.795Z","2026-11-03T12:13:44.461Z","2026-11-03T12:13:44.502Z",211038751969633,"07c798b6-1095-4735-a24e-4b396286001b",{"_uid":2831,"title":2832,"topics":2833,"noIndex":28,"category":2842,"language":2851,"component":898,"heroMedia":2852,"publishedAt":2853,"redirectUrl":98,"listingImage":2854,"metaDescription":2863,"bottomArticleCta":2864,"componentsAfterTheArticle":2865},"39cdaa1c-5d12-40d7-b316-bf40329067cb","Rechnungsabgrenzungsposten einfach erklärt mit ARAP, PRAP und Buchungssätzen",[2834],{"name":140,"created_at":141,"published_at":142,"updated_at":143,"id":144,"uuid":145,"content":2835,"slug":154,"full_slug":155,"sort_by_date":25,"position":156,"tag_list":2836,"is_startpage":28,"parent_id":158,"meta_data":25,"group_id":159,"first_published_at":160,"release_id":25,"lang":32,"path":25,"alternates":2837,"default_full_slug":162,"translated_slugs":2838,"_stopResolving":41},{"_uid":153,"name":140,"component":22},[],[],[2839,2840,2841],{"path":162,"name":25,"lang":37,"published":25},{"path":162,"name":25,"lang":32,"published":25},{"path":162,"name":25,"lang":40,"published":25},{"name":886,"created_at":887,"published_at":16,"updated_at":888,"id":889,"uuid":890,"content":2843,"slug":898,"full_slug":899,"sort_by_date":25,"position":26,"tag_list":2845,"is_startpage":28,"parent_id":901,"meta_data":25,"group_id":902,"first_published_at":903,"release_id":25,"lang":32,"path":25,"alternates":2846,"default_full_slug":905,"translated_slugs":2847,"_stopResolving":41},{"_uid":892,"icon":2844,"name":886,"component":897},{"id":894,"alt":895,"name":98,"focus":98,"title":98,"filename":896,"copyright":98,"fieldtype":103,"is_external_url":28},[],[],[2848,2849,2850],{"path":905,"name":25,"lang":37,"published":25},{"path":905,"name":25,"lang":32,"published":25},{"path":905,"name":25,"lang":40,"published":25},[32],[],"2026-08-20 00:00",[2855],{"_uid":2856,"asset":2857,"caption":98,"component":530},"db9e41f6-3f12-4a21-8d4d-e2082ca071a2",{"id":2858,"alt":2859,"name":98,"focus":98,"title":2860,"source":98,"filename":2861,"copyright":80,"fieldtype":103,"meta_data":2862,"is_external_url":28},211039044070075,"Monochrome indigoblaue Gravur eines aufgeschlagenen Buchhaltungsjournals mit einem Beleg, der sich über zwei Abrechnungsperioden erstreckt","Rechnungsabgrenzung","https://a.storyblok.com/f/146026/2528x1696/24711bf6bf/rechnungsabgrenzung-titelbild-gravur.jpg",{"alt":2859,"title":2860,"source":98,"copyright":80},"Was sind ARAP und PRAP? Erfahren Sie, wann Rechnungsabgrenzungsposten entstehen, wie sie gebucht und im Jahresabschluss aufgelöst werden.",[],[2866],{"cta":2867,"_uid":2868,"items":2869,"heading":2940,"reverse":28,"component":1021,"sectionSettings":2960},[],"dc7ff241-ff08-46cf-9147-76f6b1026bac",[2870,2884,2898,2912,2926],{"_uid":2871,"hide":28,"title":2872,"component":933,"description":2873},"e3f67451-ffd6-4f0e-a6c1-236593343361","Wann wird ein RAP aufgelöst?",{"type":115,"attrs":2874,"content":2875},{"backgroundColor":25},[2876],{"type":118,"attrs":2877,"content":2878},{"textAlign":25},[2879],{"text":2880,"type":124,"marks":2881},"Ein RAP wird in der Periode aufgelöst, in der der zugehörige Aufwand oder Ertrag wirtschaftlich anfällt. Je nach Abschlussprozess erfolgt die Auflösung monatlich, zeitanteilig oder in einer zusammengefassten Buchung.",[2882],{"type":177,"attrs":2883},{"color":179},{"_uid":2885,"hide":28,"title":2886,"component":933,"description":2887},"8b4c45cb-4403-4228-9f9e-8feaa83ae6f0","Ist eine antizipative Abgrenzung ein RAP?",{"type":115,"attrs":2888,"content":2889},{"backgroundColor":25},[2890],{"type":118,"attrs":2891,"content":2892},{"textAlign":25},[2893],{"text":2894,"type":124,"marks":2895},"Nein. Antizipative Posten werden über sonstige Forderungen, sonstige Verbindlichkeiten oder gegebenenfalls Rückstellungen erfasst. ARAP und PRAP gehören zu den transitorischen Posten.",[2896],{"type":177,"attrs":2897},{"color":179},{"_uid":2899,"hide":28,"title":2900,"component":933,"description":2901},"ee536051-5b1c-4288-8c5e-9b2c52b75f84","Muss jeder Betrag unter 800 Euro nicht abgegrenzt werden?",{"type":115,"attrs":2902,"content":2903},{"backgroundColor":25},[2904],{"type":118,"attrs":2905,"content":2906},{"textAlign":25},[2907],{"text":2908,"type":124,"marks":2909},"Nein. Die 800-Euro-Regel ist ein steuerliches Wahlrecht nach § 5 Abs. 5 Satz 2 EStG. 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Die Umsatzsteuer oder Vorsteuer wird separat nach den Voraussetzungen des Umsatzsteuergesetzes erfasst.",[2924],{"type":177,"attrs":2925},{"color":179},{"_uid":2927,"hide":28,"title":2928,"component":933,"description":2929},"475ad7db-9e52-43fd-bea7-4e940eaebd38","Welche Konten werden für ARAP und PRAP verwendet?",{"type":115,"attrs":2930,"content":2931},{"backgroundColor":25},[2932],{"type":118,"attrs":2933,"content":2934},{"textAlign":25},[2935],{"text":2936,"type":124,"marks":2937},"Typische DATEV-Konten sind 0980 im SKR03 und 1900 im SKR04 für ARAP sowie 0990 im SKR03 und 3900 im SKR04 für PRAP. 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