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Jedes B2B-Unternehmen in Deutschland muss strukturierte Rechnungen annehmen können. Ab 2027 kommt die Pflicht zur Ausstellung hinzu. Finanzteams stehen damit vor einer doppelten Aufgabe: GoBD-konforme Archivierung sicherstellen und AP-Prozesse für XRechnung und ZUGFeRD fit machen. ",[158],{"type":159,"attrs":160},"textStyle",{"color":161},"#111418",{"type":101,"attrs":163,"content":165},{"textAlign":26,"key":164},"p-1",[166],{"text":167,"type":107,"marks":168},"Dieser Leitfaden erklärt Fristen und Formatwahl und zeigt, was sich in der täglichen Rechnungsverarbeitung konkret ändert.",[169],{"type":159,"attrs":170},{"color":161},{"type":101,"attrs":172,"content":174},{"textAlign":26,"key":173},"p-2",[175],{"text":176,"type":107,"marks":177},"Die Fristen im Überblick:",[178,180],{"type":159,"attrs":179},{"color":161},{"type":181},"bold",{"type":183,"content":184},"bullet_list",[185,197,208,219],{"type":186,"content":187},"list_item",[188],{"type":101,"attrs":189,"content":191},{"textAlign":26,"key":190},"p-3",[192],{"text":193,"type":107,"marks":194},"Seit 2025 müssen alle B2B-Unternehmen E-Rechnungen empfangen können.",[195],{"type":159,"attrs":196},{"color":161},{"type":186,"content":198},[199],{"type":101,"attrs":200,"content":202},{"textAlign":26,"key":201},"p-4",[203],{"text":204,"type":107,"marks":205},"Bis Ende 2026 dürfen Papier- und PDF-Rechnungen weiterhin versendet werden.",[206],{"type":159,"attrs":207},{"color":161},{"type":186,"content":209},[210],{"type":101,"attrs":211,"content":213},{"textAlign":26,"key":212},"p-5",[214],{"text":215,"type":107,"marks":216},"Ab 2027 müssen Unternehmen mit mehr als 800.000 € B2B-Umsatz im Vorjahr E-Rechnungen ausstellen.",[217],{"type":159,"attrs":218},{"color":161},{"type":186,"content":220},[221],{"type":101,"attrs":222,"content":224},{"textAlign":26,"key":223},"p-6",[225],{"text":226,"type":107,"marks":227},"Ab 2028 gilt die universelle Ausstellungspflicht für alle B2B-Transaktionen.",[228],{"type":159,"attrs":229},{"color":161},{"type":101,"attrs":231,"content":233},{"textAlign":26,"key":232},"p-7",[234],{"text":235,"type":107,"marks":236},"Für den Empfang genügt laut BMF ein reguläres E-Mail-Postfach. 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Nach Ablauf der Übergangsfrist können Formatfehler den Vorsteuerabzug blockieren. Inhaltsfehler wie eine fehlende Steuernummer, falscher Leistungszeitraum oder inkorrekte MwSt-Berechnung gefährden den Vorsteuerabzug dagegen unabhängig von der Übergangsfrist. Wer das Thema erst 2028 angehen will, geht damit ein reales finanzielles Risiko ein.",[246],{"type":159,"attrs":247},{"color":161},{"type":249,"attrs":250,"content":252},"heading",{"level":251,"textAlign":26},2,[253],{"text":254,"type":107,"marks":255},"XRechnung oder ZUGFeRD: Das richtige Format für Ihren Workflow",[256,258],{"type":159,"attrs":257},{"color":161},{"type":181},{"type":101,"attrs":260,"content":262},{"textAlign":26,"key":261},"p-9",[263],{"text":264,"type":107,"marks":265},"Beide Formate erfüllen die EU-Norm EN 16931 und sind rechtlich gleichwertig. Der Unterschied liegt in der Darstellung und im Einsatzbereich.",[266],{"type":159,"attrs":267},{"color":161},{"type":101,"attrs":269,"content":271},{"textAlign":26,"key":270},"p-10",[272],{"text":273,"type":107,"marks":274},"XRechnung ist reines XML – maschinenlesbar, ohne visuelle Darstellung. Es wurde ursprünglich für den öffentlichen Sektor entwickelt und ist seit 2017 Standard für öffentliche Auftraggeber. Für vollautomatisierte Verarbeitungsketten, etwa bei einem Zulieferer der Deutschen Bahn, ist XRechnung die vorgeschriebene Wahl.",[275],{"type":159,"attrs":276},{"color":161},{"type":101,"attrs":278,"content":280},{"textAlign":26,"key":279},"p-11",[281],{"text":282,"type":107,"marks":283},"ZUGFeRD kombiniert ein lesbares PDF/A-3-Dokument mit eingebetteten XML-Daten. Für Lieferanten, die noch kein reines XML erzeugen können, senkt das die Einstiegshürde deutlich: Das PDF lässt sich visuell prüfen, während das System die XML-Daten automatisch verarbeitet. Eine Agentur, die monatlich Rechnungen von 60 Lieferanten verarbeitet – Freelancer, SaaS-Anbieter, Büromateriallieferanten – profitiert genau davon: Lieferanten, die noch kein reines XML erzeugen, senden eine hybride ZUGFeRD-Rechnung; das System liest die XML-Daten aus, ohne dass die Buchhaltung manuell eingreifen muss.",[284],{"type":159,"attrs":285},{"color":161},{"type":101,"attrs":287,"content":289},{"textAlign":26,"key":288},"p-12",[290],{"text":291,"type":107,"marks":292},"Viele Unternehmen, die sowohl mit Behörden als auch mit Geschäftskunden arbeiten, setzen deshalb auf beide Formate parallel: XRechnung für öffentliche Aufträge, ZUGFeRD für den restlichen B2B-Verkehr.",[293],{"type":159,"attrs":294},{"color":161},{"type":101,"attrs":296,"content":298},{"textAlign":26,"key":297},"p-13",[299],{"text":300,"type":107,"marks":301},"Ein Fehler bei der Formatwahl tritt jedoch häufig auf: Nicht jedes ZUGFeRD-Dokument erfüllt die E-Rechnungspflicht. 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Integrieren Sie die Validierung als festen Schritt in Ihren Freigabeprozess – vor dem Versand, nicht danach.",[435],{"type":159,"attrs":436},{"color":161},{"type":438,"attrs":439},"blok",{"id":440,"body":441},"b6305f28-c198-4504-9b17-eef71dc2a22b",[442],{"_uid":443,"asset":444,"caption":451,"component":452},"i-35bc6397-a225-48e7-99fc-3b65b6e4455e",{"id":445,"alt":446,"name":81,"focus":81,"title":447,"source":81,"filename":448,"copyright":449,"fieldtype":86,"meta_data":450,"is_external_url":29},21303563,"Buchhalter und Kollegin sitzen gemeinsam am Schreibtisch und prüfen E-Rechnungen auf einem Tablet – Finanzteam bei der Umsetzung der E-Rechnungspflicht 2025.","Zwei Mitarbeitende im Finanzteam prüfen E-Rechnungen auf dem Tablet","https://a.storyblok.com/f/146026/6847x4565/69ed892765/spend-management-assesment-toolkit.jpg","Spendesk / AdobeStock",{"alt":446,"title":447,"source":81,"copyright":449},"XRechnung oder ZUGFeRD – welches Format passt, hängt nicht nur vom Empfänger ab, sondern davon, wie weit der eigene AP-Prozess automatisiert ist.","image",{"type":249,"attrs":454,"content":455},{"level":251,"textAlign":26},[456],{"text":457,"type":107,"marks":458},"GoBD-konforme Archivierung",[459,461],{"type":159,"attrs":460},{"color":161},{"type":181},{"type":101,"attrs":463,"content":464},{"textAlign":26,"key":223},[465],{"text":466,"type":107,"marks":467},"Die E-Rechnungspflicht endet nicht mit dem Empfang oder Versand. 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Das elektronische Originalformat muss über die gesamte zehnjährige Aufbewahrungsfrist archiviert bleiben. Wer eine XRechnung in ein PDF umwandelt und nur das PDF speichert, verstößt gegen die GoBD.",[2501],{"type":159,"attrs":2502},{"color":161},[2504],{"cta":2505,"_uid":2506,"title":2507,"eyebrow":2518,"subtitle":2521,"component":249,"textAlign":81,"eyebrowPill":29,"flexibleSection":2524,"sectionSettings":2525,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":81},[],"d52e52e0-c1d3-4a8b-86a3-30c694924aa9",{"type":98,"content":2508},[2509],{"type":101,"attrs":2510,"content":2511},{"textAlign":26},[2512],{"text":2513,"type":107,"marks":2514},"Häufig gestellte Fragen zu GoBD-konformer Belegarchivierung",[2515,2517],{"type":159,"attrs":2516},{"color":161},{"type":181},{"type":98,"content":2519},[2520],{"type":101},{"type":98,"content":2522},[2523],{"type":101},[],[],[],"gobd-konforme-archivierung-verfahrensdokumentation","de/blog/gobd-konforme-archivierung-verfahrensdokumentation",-1700,[],"acdcd27d-aace-4772-bd04-2bfa0b901a1f","2026-05-20T09:40:19.776Z",[],"blog/gobd-konforme-archivierung-verfahrensdokumentation",[2536,2537,2538],{"path":2534,"name":26,"lang":38,"published":26},{"path":2534,"name":26,"lang":33,"published":26},{"path":2534,"name":26,"lang":41,"published":26},{"name":2540,"created_at":2541,"published_at":2542,"updated_at":2543,"id":2544,"uuid":2545,"content":2546,"slug":2735,"full_slug":2736,"sort_by_date":26,"position":2737,"tag_list":2738,"is_startpage":29,"parent_id":822,"meta_data":26,"group_id":2739,"first_published_at":2740,"release_id":26,"lang":33,"path":26,"alternates":2741,"default_full_slug":2742,"translated_slugs":2743},"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":2547,"title":2540,"topics":2548,"noIndex":29,"category":2557,"language":2566,"component":681,"heroMedia":2567,"publishedAt":2568,"redirectUrl":81,"listingImage":2569,"metaDescription":2576,"bottomArticleCta":2577,"componentsAfterTheArticle":2578},"6fa33fef-1d51-427a-8ac6-bc7d578b84f9",[2549],{"name":123,"created_at":124,"published_at":125,"updated_at":126,"id":127,"uuid":128,"content":2550,"slug":137,"full_slug":138,"sort_by_date":26,"position":139,"tag_list":2551,"is_startpage":29,"parent_id":141,"meta_data":26,"group_id":142,"first_published_at":143,"release_id":26,"lang":33,"path":26,"alternates":2552,"default_full_slug":145,"translated_slugs":2553,"_stopResolving":42},{"_uid":136,"name":123,"component":23},[],[],[2554,2555,2556],{"path":145,"name":26,"lang":38,"published":26},{"path":145,"name":26,"lang":33,"published":26},{"path":145,"name":26,"lang":41,"published":26},{"name":669,"created_at":670,"published_at":16,"updated_at":671,"id":672,"uuid":673,"content":2558,"slug":681,"full_slug":682,"sort_by_date":26,"position":27,"tag_list":2560,"is_startpage":29,"parent_id":684,"meta_data":26,"group_id":685,"first_published_at":686,"release_id":26,"lang":33,"path":26,"alternates":2561,"default_full_slug":688,"translated_slugs":2562,"_stopResolving":42},{"_uid":675,"icon":2559,"name":669,"component":680},{"id":677,"alt":678,"name":81,"focus":81,"title":81,"filename":679,"copyright":81,"fieldtype":86,"is_external_url":29},[],[],[2563,2564,2565],{"path":688,"name":26,"lang":38,"published":26},{"path":688,"name":26,"lang":33,"published":26},{"path":688,"name":26,"lang":41,"published":26},[33],[],"2026-06-18 00:00",[2570],{"_uid":2571,"asset":2572,"caption":2540,"component":452},"a7ae6807-0d8b-4c1a-a220-3c17c3f0215d",{"id":2573,"alt":81,"name":81,"focus":81,"title":81,"source":81,"filename":2574,"copyright":81,"fieldtype":86,"meta_data":2575,"is_external_url":29},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.",[],[2579],{"cta":2580,"_uid":2581,"items":2582,"heading":2715,"reverse":29,"component":816,"sectionSettings":2734},[],"10e52921-e27a-4e64-8744-c6caa7a7aceb",[2583,2596,2609,2634,2684],{"_uid":2584,"hide":29,"title":2585,"component":715,"description":2586},"883403da-00e8-406b-9837-9a4753e3be6f","Ist mein Vorsteuerabzug bei einer PDF-Rechnung ab 2027 automatisch verloren?",{"type":98,"content":2587},[2588],{"type":101,"attrs":2589,"content":2590},{"textAlign":26},[2591],{"text":2592,"type":107,"marks":2593},"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.",[2594],{"type":159,"attrs":2595},{"color":161},{"_uid":2597,"hide":29,"title":2598,"component":715,"description":2599},"e0a832f8-6226-4296-a1c2-3ebd9d9be2b8","Wer haftet, wenn mein Lieferant gegen die Ausstellungspflicht verstößt?",{"type":98,"content":2600},[2601],{"type":101,"attrs":2602,"content":2603},{"textAlign":26},[2604],{"text":2605,"type":107,"marks":2606},"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.",[2607],{"type":159,"attrs":2608},{"color":161},{"_uid":2610,"hide":29,"title":2611,"component":715,"description":2612},"4ba56328-1f06-4961-93be-eb85b7c0925e","Welche Inhaltsfehler beanstanden Betriebsprüfer am häufigsten?",{"type":98,"content":2613},[2614],{"type":101,"attrs":2615,"content":2616},{"textAlign":26},[2617,2622,2629],{"text":2618,"type":107,"marks":2619},"Fehlender oder falscher Leistungszeitpunkt, falsche oder fehlende Steuernummer/USt-IdNr., unpräzise Leistungsbeschreibungen und Abweichungen zwischen ausgewiesenem Steuerbetrag und Steuersatz. Diese Fehler gefährden den Vorsteuerabzug ",[2620],{"type":159,"attrs":2621},{"color":161},{"text":2623,"type":107,"marks":2624},"unabhängig",[2625,2627],{"type":159,"attrs":2626},{"color":161},{"type":2628},"italic",{"text":2630,"type":107,"marks":2631}," vom Rechnungsformat und unabhängig von der Übergangsfrist.",[2632],{"type":159,"attrs":2633},{"color":161},{"_uid":2635,"hide":29,"title":2636,"component":715,"description":2637},"7ed534ce-ca71-43c2-97a9-60352df05553","Wie archiviere ich eine ZUGFeRD-Rechnung so, dass mein Vorsteuerabzug gesichert ist? ",{"type":98,"content":2638},[2639],{"type":101,"attrs":2640,"content":2641},{"textAlign":26},[2642,2647,2654,2661,2666,2673,2680],{"text":2643,"type":107,"marks":2644},"Das eingebettete XML ist das umsatzsteuerliche Original und muss als solches archiviert werden – die PDF-Ebene allein genügt nicht. Die",[2645],{"type":159,"attrs":2646},{"color":161},{"text":397,"type":107,"marks":2648},[2649,2652],{"type":400,"attrs":2650},{"href":2651,"uuid":26,"anchor":26,"target":26,"linktype":89},"https://www.spendesk.com/de/blog/zugferd-rechnung-e-rechnungspflicht/",{"type":159,"attrs":2653},{"color":161},{"text":2655,"type":107,"marks":2656},"ZUGFeRD-Profilkonformität",[2657,2659],{"type":400,"attrs":2658},{"href":2651,"uuid":26,"anchor":26,"target":26,"linktype":89},{"type":159,"attrs":2660},{"color":412},{"text":2662,"type":107,"marks":2663}," entscheidet zusätzlich darüber, ob die Rechnung gesetzlich überhaupt anerkannt wird. Wie das prozessual sauber gelingt, beschreibt unser",[2664],{"type":159,"attrs":2665},{"color":161},{"text":397,"type":107,"marks":2667},[2668,2671],{"type":400,"attrs":2669},{"href":2670,"uuid":26,"anchor":26,"target":26,"linktype":89},"https://www.spendesk.com/de/blog/aufbewahrungspflicht-rechnungen/",{"type":159,"attrs":2672},{"color":161},{"text":2674,"type":107,"marks":2675},"GoBD-Leitfaden",[2676,2678],{"type":400,"attrs":2677},{"href":2670,"uuid":26,"anchor":26,"target":26,"linktype":89},{"type":159,"attrs":2679},{"color":412},{"text":780,"type":107,"marks":2681},[2682],{"type":159,"attrs":2683},{"color":161},{"_uid":2685,"hide":29,"title":2686,"component":715,"description":2687},"112f8671-193e-4142-93f8-1f33dd3b1107","Bin ich als GmbH grundsätzlich vorsteuerabzugsberechtigt?",{"type":98,"content":2688},[2689],{"type":101,"attrs":2690,"content":2691},{"textAlign":26},[2692,2697,2704,2711],{"text":2693,"type":107,"marks":2694},"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. 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Acht KPIs mit Formel, Verantwortung und Maßnahmen.\n",[2790],{"cta":2791,"_uid":2798,"image":2799,"title":2801,"subtitle":2814,"component":2189,"imageFullWidth":29},[2792],{"tag":81,"_uid":2793,"hide":29,"icon":2794,"link":2796,"type":81,"label":1460,"style":91,"component":92,"mobileLabel":81,"onClickEvent":81,"openInANewTab":29,"horizontalFill":29,"isDownloadable":29},"9cdcf8b0-a221-432b-9635-81e091e2cc86",{"id":26,"alt":26,"name":81,"focus":26,"title":26,"source":26,"filename":81,"copyright":26,"fieldtype":86,"meta_data":2795},{},{"id":1452,"url":81,"linktype":861,"fieldtype":90,"cached_url":1453,"prep":42,"story":2797},{"name":1455,"id":1456,"uuid":1452,"slug":1457,"url":1458,"full_slug":1459,"_stopResolving":42},"ec4e54d9-f5fa-4027-9fde-86b77256943c",{"id":26,"alt":26,"name":81,"focus":26,"title":26,"source":26,"filename":81,"copyright":26,"fieldtype":86,"meta_data":2800},{},{"type":98,"attrs":2802,"content":2803},{"backgroundColor":26},[2804],{"type":101,"attrs":2805,"content":2806},{"textAlign":26},[2807],{"text":2808,"type":107,"marks":2809},"Rechnungsprozesse messbar verbessern",[2810,2812],{"type":159,"attrs":2811},{"color":2174},{"type":2176,"attrs":2813},{"class":2251},"Erhalten Sie mehr Transparenz über Durchlaufzeit, Freigaben, Skontofristen und Zahlungsstatus. Sehen Sie, wie Spendesk Ihr Finanzteam bei der Automatisierung und Auswertung von Rechnungsprozessen unterstützt.",[2816],{"cta":2817,"_uid":2818,"items":2819,"heading":2904,"reverse":29,"component":816,"sectionSettings":2924},[],"8279f7e4-e87c-4bb0-99e4-b801f7084f06",[2820,2834,2848,2862,2876,2890],{"_uid":2821,"hide":29,"title":2822,"component":715,"description":2823},"f6ee01fc-5c60-4ab1-a3f6-d2669ea49ad5","Welche KPIs gehören zum Purchase-to-Pay-Prozess?",{"type":98,"attrs":2824,"content":2825},{"backgroundColor":26},[2826],{"type":101,"attrs":2827,"content":2828},{"textAlign":26},[2829],{"text":2830,"type":107,"marks":2831},"Zu den wichtigsten Kennzahlen gehören Rechnungsdurchlaufzeit, Freigabedauer, Touchless-Quote, First-Pass-Match-Rate, Ausnahmequote, Quote fristgerechter Zahlungen, Skontoquote und Kosten pro Rechnung.",[2832],{"type":159,"attrs":2833},{"color":2174},{"_uid":2835,"hide":29,"title":2836,"component":715,"description":2837},"37dd18d2-80df-4866-b0d2-15a05efd1b9b","Was ist eine gute Rechnungsdurchlaufzeit?",{"type":98,"attrs":2838,"content":2839},{"backgroundColor":26},[2840],{"type":101,"attrs":2841,"content":2842},{"textAlign":26},[2843],{"text":2844,"type":107,"marks":2845},"Einen allgemeingültigen deutschen Zielwert gibt es nicht. Eine gute Durchlaufzeit ist erreicht, wenn Rechnungen mit kurzen Zahlungs- oder Skontofristen sicher vor dem jeweiligen Termin freigegeben werden. Die eigene Baseline ist aussagekräftiger als ein nicht vergleichbarer externer Durchschnitt.",[2846],{"type":159,"attrs":2847},{"color":2174},{"_uid":2849,"hide":29,"title":2850,"component":715,"description":2851},"f1d22f80-2b5e-4738-9ae0-71e26e67475a","Was ist der Unterschied zwischen Touchless-Quote und First-Pass-Match-Rate?",{"type":98,"attrs":2852,"content":2853},{"backgroundColor":26},[2854],{"type":101,"attrs":2855,"content":2856},{"textAlign":26},[2857],{"text":2858,"type":107,"marks":2859},"Die First-Pass-Match-Rate bewertet nur Rechnungen mit Bestellbezug und misst den ersten Abgleich mit Bestellung und Wareneingang. Die Touchless-Quote bewertet den gesamten Rechnungsprozess und kann auch Nicht-Bestellrechnungen umfassen.",[2860],{"type":159,"attrs":2861},{"color":2174},{"_uid":2863,"hide":29,"title":2864,"component":715,"description":2865},"29d51f0f-1fa7-4c68-85a3-46626a5a64a5","Wie werden Kosten pro Rechnung berechnet?",{"type":98,"attrs":2866,"content":2867},{"backgroundColor":26},[2868],{"type":101,"attrs":2869,"content":2870},{"textAlign":26},[2871],{"text":2872,"type":107,"marks":2873},"Addieren Sie anteilige Personal-, System- und sonstige Verarbeitungskosten und teilen Sie den Betrag durch die Zahl der im selben Zeitraum verarbeiteten Rechnungen. 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