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Um kein Geld zu verlieren, sollten Sie unbedingt darauf achten, dass jede einzelne Rechnung alle gesetzlichen Anforderungen erfüllt.",{"type":35,"content":138},[139,143],{"text":140,"type":39,"marks":141},"Es gibt zwei Arten von Rechnungsprüfungen: die formelle Prüfung und die sachliche Prüfung.",[142],{"type":100},{"text":144,"type":39}," ",{"type":146,"attrs":147,"content":150},"ordered_list",{"order":148,"key":149},1,"ol-0",[151,165],{"type":152,"content":153},"list_item",[154,164],{"type":35,"content":155},[156,158,162],{"text":157,"type":39},"Im Rahmen der ",{"text":159,"type":39,"marks":160},"formellen Prüfung wird die Einhaltung der Pflichten nach § 14 des Umsatzsteuergesetzes",[161],{"type":100},{"text":163,"type":39}," kontrolliert. ",{"type":35},{"type":152,"content":166},[167],{"type":35,"content":168},[169,171,175,192,196],{"text":170,"type":39},"Bei der ",{"text":172,"type":39,"marks":173},"sachlichen ",[174],{"type":100},{"text":176,"type":39,"marks":177},"Rechnungsprüfung",[178,191],{"type":179,"attrs":180},"link",{"href":181,"uuid":182,"anchor":42,"custom":183,"target":184,"linktype":185,"story":186},"/glossary/rechnungspruefung","1e4cae41-c276-428c-a8dc-cce6155bbc00",{},"_self","story",{"name":176,"id":187,"uuid":182,"slug":188,"url":189,"full_slug":190,"_stopResolving":57},168192195,"rechnungspruefung","glossary/rechnungspruefung","de/glossary/rechnungspruefung",{"type":100},{"text":193,"type":39,"marks":194}," wird die Rechnung mit der ursprünglichen Bestellung oder dem Warenlieferschein verglichen und geprüft.",[195],{"type":100},{"text":197,"type":39}," Hier muss genau überprüft werden, ob alle Positionen, Beträge und Mengen übereinstimmen.",{"type":35,"content":199},[200,202,216,218,222,224],{"text":201,"type":39},"Um sicherzustellen, dass eine ",{"text":203,"type":39,"marks":204},"Eingangsrechnung",[205],{"type":179,"attrs":206},{"href":207,"uuid":208,"anchor":42,"custom":209,"target":184,"linktype":185,"story":210},"/de/blog/eingangsrechnung","2ca630b9-2d13-4c39-b9a3-cf2d631e176b",{},{"name":211,"id":212,"uuid":208,"slug":213,"url":214,"full_slug":215,"_stopResolving":57},"Unser Webinar zeigt: So verwalten Sie Eingangsrechnungen in Rekordzeit ",230761741,"eingangsrechnung","blog/eingangsrechnung","de/blog/eingangsrechnung",{"text":217,"type":39}," ordnungsgemäß ist, sollten bestimmte Angaben und Daten unbedingt darin enthalten sein. ",{"text":219,"type":39,"marks":220},"§ 14 UstG (Umsatzsteuergesetz) schreibt vor, welche formellen und inhaltlichen Anforderungen erfüllt werden müssen",[221],{"type":100},{"text":223,"type":39},", damit eine Rechnung korrekt ist. Die verschiedenen Angaben auf einer Rechnung unterscheiden sich ",{"text":225,"type":39,"marks":226},"je nach Höhe des Rechnungsbetrags:",[227],{"type":100},{"type":229,"content":230},"bullet_list",[231,237],{"type":152,"content":232},[233],{"type":35,"content":234},[235],{"text":236,"type":39},"Rechnungen unter 250 €: vereinfachte Prüfung",{"type":152,"content":238},[239],{"type":35,"content":240},[241],{"text":242,"type":39},"Rechnungen über 250 €: erweiterte Prüfung",{"type":117,"attrs":244,"content":246},{"level":245},3,[247],{"text":248,"type":39},"Rechnungen unter 250 €",{"type":35,"content":250},[251,255,257,261],{"text":252,"type":39,"marks":253},"Bei Rechnungen unter 250 € handelt es sich um Kleinbetragsrechnungen",[254],{"type":100},{"text":256,"type":39},", die den Vorteil haben, dass sie weniger Angaben enthalten müssen als Rechnungen über diesen Betrag. 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table-layout: fixed; margin-left: auto; margin-right: auto; border: 1px solid #99acc2;\">\n\u003Ctbody>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>\u003Cstrong>Folgende Angaben müssen in der Rechnung enthalten sein\u003C/strong>\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">\u003Cstrong>Unter 250€\u003C/strong>\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">\u003Cstrong>Über 250€\u003C/strong>\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Vollständiger Name des Leistungserbringers\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Vollständige Anschrift des Leistungserbringers\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Ausstellungsdatum\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Die Menge und die Art der gelieferten Gegenstände oder sonstigen Leistung\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Den anzuwendenden Steuersatz oder einen Hinweis im Falle einer Steuerbefreiung\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Das Entgelt und den darauf entfallenden Steuerbetrag\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\"> \u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Rechnungsnummer\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\"> \u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Die Steuernummer oder die USt.-IdNr. des Leistungserbringers\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\"> \u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Den Zeitpunkt der Lieferung oder sonstigen Leistung\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\"> \u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp style=\"text-align: center;\">X\u003C/p>\n\u003C/td>\n\u003C/tr>\n\u003Ctr>\n\u003Ctd style=\"border: 1pt solid #000000; padding: 16px;\">\n\u003Cp>Im Voraus vereinbarte Rabatte (Preisminderungen)\u003C/p>\n\u003C/td>\n\u003Ctd style=\"border: 1pt solid #000000; 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