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Das kann beispielsweise erforderlich sein, wenn:",[283],{"type":158,"attrs":284},{"color":160},{"type":212,"content":286},[287,298,309,320,331,342],{"type":215,"content":288},[289],{"type":99,"attrs":290,"content":292},{"textAlign":25,"key":291},"p-9",[293],{"text":294,"type":105,"marks":295},"der falsche Umsatzsteuersatz verwendet wurde",[296],{"type":158,"attrs":297},{"color":160},{"type":215,"content":299},[300],{"type":99,"attrs":301,"content":303},{"textAlign":25,"key":302},"p-10",[304],{"text":305,"type":105,"marks":306},"der Leistungszeitraum nicht stimmt",[307],{"type":158,"attrs":308},{"color":160},{"type":215,"content":310},[311],{"type":99,"attrs":312,"content":314},{"textAlign":25,"key":313},"p-11",[315],{"text":316,"type":105,"marks":317},"eine Position fehlt",[318],{"type":158,"attrs":319},{"color":160},{"type":215,"content":321},[322],{"type":99,"attrs":323,"content":325},{"textAlign":25,"key":324},"p-12",[326],{"text":327,"type":105,"marks":328},"die Rechnungsanschrift falsch ist",[329],{"type":158,"attrs":330},{"color":160},{"type":215,"content":332},[333],{"type":99,"attrs":334,"content":336},{"textAlign":25,"key":335},"p-13",[337],{"text":338,"type":105,"marks":339},"Menge oder Preis korrigiert werden müssen",[340],{"type":158,"attrs":341},{"color":160},{"type":215,"content":343},[344],{"type":99,"attrs":345,"content":347},{"textAlign":25,"key":346},"p-14",[348],{"text":349,"type":105,"marks":350},"sich das Entgelt nachträglich ändert",[351],{"type":158,"attrs":352},{"color":160},{"type":99,"attrs":354,"content":356},{"textAlign":25,"key":355},"p-15",[357],{"text":358,"type":105,"marks":359},"Eine Rechnungskorrektur kann sich auf die gesamte Rechnung oder nur auf einzelne Positionen beziehen. 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Der zusätzliche Umsatzsteuerbetrag muss korrigiert werden.",[1320],{"type":158,"attrs":1321},{"color":160},{"type":182,"attrs":1323,"content":1324},{"level":193,"textAlign":25},[1325],{"text":1326,"type":105,"marks":1327},"Unberechtigter Umsatzsteuerausweis",[1328],{"type":158,"attrs":1329},{"color":160},{"type":99,"attrs":1331,"content":1332},{"textAlign":25,"key":488},[1333],{"text":1334,"type":105,"marks":1335},"Wird Umsatzsteuer ausgewiesen, obwohl Aussteller dazu nicht berechtigt waren oder gar keine steuerpflichtige Leistung vorliegt, kann grundsätzlich der gesamte ausgewiesene Betrag geschuldet werden.",[1336],{"type":158,"attrs":1337},{"color":160},{"type":99,"attrs":1339,"content":1340},{"textAlign":25,"key":499},[1341],{"text":1342,"type":105,"marks":1343},"Eine Rechnungskorrektur allein beseitigt die steuerlichen Folgen nicht in jedem Fall. Je nach Sachverhalt kann es erforderlich sein, dass der zu Unrecht abgezogene Vorsteuerbetrag an das Finanzamt zurückgezahlt wird und die Gefährdung des Steueraufkommens beseitigt ist.",[1344],{"type":158,"attrs":1345},{"color":160},{"type":99,"attrs":1347,"content":1348},{"textAlign":25,"key":510},[1349],{"text":1350,"type":105,"marks":1351},"Bei einem fehlerhaften Umsatzsteuerausweis sollte das Finanzteam deshalb prüfen:",[1352],{"type":158,"attrs":1353},{"color":160},{"type":212,"content":1355},[1356,1366,1376,1386,1396,1406],{"type":215,"content":1357},[1358],{"type":99,"attrs":1359,"content":1360},{"textAlign":25,"key":521},[1361],{"text":1362,"type":105,"marks":1363},"Welche Leistung wurde tatsächlich erbracht?",[1364],{"type":158,"attrs":1365},{"color":160},{"type":215,"content":1367},[1368],{"type":99,"attrs":1369,"content":1370},{"textAlign":25,"key":532},[1371],{"text":1372,"type":105,"marks":1373},"Welcher Steuersatz gilt?",[1374],{"type":158,"attrs":1375},{"color":160},{"type":215,"content":1377},[1378],{"type":99,"attrs":1379,"content":1380},{"textAlign":25,"key":541},[1381],{"text":1382,"type":105,"marks":1383},"Hat der Empfänger Vorsteuer abgezogen?",[1384],{"type":158,"attrs":1385},{"color":160},{"type":215,"content":1387},[1388],{"type":99,"attrs":1389,"content":1390},{"textAlign":25,"key":550},[1391],{"text":1392,"type":105,"marks":1393},"Wurde der Rechnungsbetrag bereits bezahlt?",[1394],{"type":158,"attrs":1395},{"color":160},{"type":215,"content":1397},[1398],{"type":99,"attrs":1399,"content":1400},{"textAlign":25,"key":563},[1401],{"text":1402,"type":105,"marks":1403},"Handelt es sich um einen §-13b-Umsatz?",[1404],{"type":158,"attrs":1405},{"color":160},{"type":215,"content":1407},[1408],{"type":99,"attrs":1409,"content":1410},{"textAlign":25,"key":574},[1411],{"text":1412,"type":105,"marks":1413},"Muss eine Rückzahlung erfolgen?",[1414],{"type":158,"attrs":1415},{"color":160},{"type":182,"attrs":1417,"content":1418},{"level":184,"textAlign":25},[1419],{"text":1420,"type":105,"marks":1421},"Wie werden Rechnungskorrekturen gebucht?",[1422],{"type":158,"attrs":1423},{"color":160},{"type":99,"attrs":1425,"content":1426},{"textAlign":25,"key":585},[1427],{"text":1428,"type":105,"marks":1429},"Die folgenden Beispiele zeigen Nettobeträge. Die Umsatzsteuer wird jeweils separat berücksichtigt. Die konkreten Konten hängen vom Kontenplan, dem verwendeten Standardkontenrahmen und der Steuerautomatik ab.",[1430],{"type":158,"attrs":1431},{"color":160},{"type":182,"attrs":1433,"content":1434},{"level":193,"textAlign":25},[1435],{"text":1436,"type":105,"marks":1437},"Ausgangsrechnung beim leistenden Unternehmen",[1438],{"type":158,"attrs":1439},{"color":160},{"type":99,"attrs":1441,"content":1442},{"textAlign":25,"key":596},[1443],{"text":1444,"type":105,"marks":1445},"Ursprüngliche Rechnung:",[1446],{"type":158,"attrs":1447},{"color":160},{"type":212,"content":1449},[1450,1460,1470],{"type":215,"content":1451},[1452],{"type":99,"attrs":1453,"content":1454},{"textAlign":25,"key":607},[1455],{"text":1456,"type":105,"marks":1457},"Nettoerlös: 1.000 Euro",[1458],{"type":158,"attrs":1459},{"color":160},{"type":215,"content":1461},[1462],{"type":99,"attrs":1463,"content":1464},{"textAlign":25,"key":635},[1465],{"text":1466,"type":105,"marks":1467},"Umsatzsteuer: 190 Euro",[1468],{"type":158,"attrs":1469},{"color":160},{"type":215,"content":1471},[1472],{"type":99,"attrs":1473,"content":1474},{"textAlign":25,"key":649},[1475],{"text":1476,"type":105,"marks":1477},"Bruttobetrag: 1.190 Euro",[1478],{"type":158,"attrs":1479},{"color":160},{"type":171,"attrs":1481},{"id":173,"body":1482},[1483],{"_uid":1484,"text":1485,"color":1486,"title":79,"component":180},"i-7afa7f82-35fc-4de5-83fa-83a9301a861c","Debitor                         1.190 Euro\n\n    an Erlöse                   1.000 Euro\n\n    an Umsatzsteuer               190 Euro","orange",{"type":182,"attrs":1488,"content":1489},{"level":193,"textAlign":25},[1490],{"text":1491,"type":105,"marks":1492},"Vollständige Stornierung",[1493],{"type":158,"attrs":1494},{"color":160},{"type":171,"attrs":1496},{"id":173,"body":1497},[1498],{"_uid":1499,"text":1500,"color":1486,"title":79,"component":180},"i-a0530617-658a-49df-a828-9159868e3748","Erlösschmälerungen              1.000 Euro\n\nUmsatzsteuer                       190 Euro\n\n    an Debitor                   1.190 Euro",{"type":99,"attrs":1502,"content":1503},{"textAlign":25,"key":663},[1504],{"text":1505,"type":105,"marks":1506},"Ist die ursprüngliche Rechnung bereits bezahlt und wird der Betrag zurücküberwiesen, kommt zusätzlich hinzu:",[1507],{"type":158,"attrs":1508},{"color":160},{"type":171,"attrs":1510},{"id":173,"body":1511},[1512],{"_uid":1513,"text":1514,"color":1486,"title":79,"component":180},"i-53db11e1-324a-49a8-a4e1-835ef9117683","Debitor                         1.190 Euro\n\n    an Bank                      1.190 Euro",{"type":99,"attrs":1516,"content":1517},{"textAlign":25,"key":676},[1518],{"text":1519,"type":105,"marks":1520},"Wird die Stornierung mit einer offenen Rechnung verrechnet, ist keine zusätzliche Bankbuchung erforderlich.",[1521],{"type":158,"attrs":1522},{"color":160},{"type":182,"attrs":1524,"content":1525},{"level":193,"textAlign":25},[1526],{"text":1527,"type":105,"marks":1528},"Eingangsrechnung beim Leistungsempfänger",[1529],{"type":158,"attrs":1530},{"color":160},{"type":99,"attrs":1532,"content":1533},{"textAlign":25,"key":690},[1534],{"text":1535,"type":105,"marks":1536},"Ursprüngliche Eingangsrechnung:",[1537],{"type":158,"attrs":1538},{"color":160},{"type":171,"attrs":1540},{"id":173,"body":1541},[1542],{"_uid":1543,"text":1544,"color":1486,"title":79,"component":180},"i-56b45527-4903-459c-97b8-c047b0c69a3d","Aufwand oder Wareneingang       1.000 Euro\n\nVorsteuer                         190 Euro\n\n    an Kreditor                 1.190 Euro",{"type":99,"attrs":1546,"content":1547},{"textAlign":25,"key":703},[1548],{"text":1549,"type":105,"marks":1550},"Rechnungskorrektur oder Lieferantenbeleg zur vollständigen Minderung:",[1551],{"type":158,"attrs":1552},{"color":160},{"type":171,"attrs":1554},{"id":173,"body":1555},[1556],{"_uid":1557,"text":1558,"color":1486,"title":79,"component":180},"i-fd9a335d-ca85-4a35-8c6b-5efddd9ea842","Kreditor                        1.190 Euro\n\n    an Aufwand oder Wareneingang 1.000 Euro\n\n    an Vorsteuer                   190 Euro",{"type":99,"attrs":1560,"content":1561},{"textAlign":25,"key":716},[1562],{"text":1563,"type":105,"marks":1564},"Wurde die Rechnung bereits bezahlt und erstattet der Lieferant den Betrag, wird die Rückzahlung separat gebucht:",[1565],{"type":158,"attrs":1566},{"color":160},{"type":171,"attrs":1568},{"id":173,"body":1569},[1570],{"_uid":1571,"text":1572,"color":1486,"title":79,"component":180},"i-2bc0acfa-abf5-4bd1-aac3-5339131277b6","Bank                            1.190 Euro\n\n    an Kreditor                 1.190 Euro",{"type":99,"attrs":1574,"content":1575},{"textAlign":25,"key":729},[1576],{"text":1577,"type":105,"marks":1578},"Bei einer Warenrücksendung oder der Rückabwicklung eines Anlageguts muss zusätzlich die ursprüngliche Bestands- oder Anlagenbuchung korrigiert werden.",[1579],{"type":158,"attrs":1580},{"color":160},{"type":182,"attrs":1582,"content":1583},{"level":184,"textAlign":25},[1584],{"text":1585,"type":105,"marks":1586},"Wie wird eine Gutschrift im umsatzsteuerlichen Sinn gebucht?",[1587],{"type":158,"attrs":1588},{"color":160},{"type":99,"attrs":1590,"content":1591},{"textAlign":25,"key":743},[1592],{"text":1593,"type":105,"marks":1594},"Eine Gutschrift nach § 14 Abs. 2 UStG wird beim Aussteller grundsätzlich wie eine Eingangsrechnung gebucht, weil der Leistungsempfänger damit eine Leistung des anderen Unternehmers abrechnet.",[1595],{"type":158,"attrs":1596},{"color":160},{"type":99,"attrs":1598,"content":1599},{"textAlign":25,"key":756},[1600],{"text":1601,"type":105,"marks":1602},"Beispiel für eine Leistung über 1.000 Euro netto und 190 Euro Umsatzsteuer:",[1603],{"type":158,"attrs":1604},{"color":160},{"type":171,"attrs":1606},{"id":173,"body":1607},[1608],{"_uid":1609,"text":1610,"color":1486,"title":79,"component":180},"i-fbb8be70-6afd-4673-a7b9-778e183cb842","Aufwand                         1.000 Euro\n\nVorsteuer                         190 Euro\n\n    an Kreditor                 1.190 Euro",{"type":99,"attrs":1612,"content":1613},{"textAlign":25,"key":770},[1614],{"text":1615,"type":105,"marks":1616},"Leistende Unternehmer erfassen die Gutschrift spiegelbildlich als Umsatz:",[1617],{"type":158,"attrs":1618},{"color":160},{"type":171,"attrs":1620},{"id":173,"body":1621},[1622],{"_uid":1623,"text":1485,"color":1486,"title":79,"component":180},"i-fba94fa8-4e8b-4a05-ac74-02402fcc73a8",{"type":99,"attrs":1625,"content":1626},{"textAlign":25,"key":783},[1627],{"text":1628,"type":105,"marks":1629},"Widerspricht der leistende Unternehmer der Gutschrift, verliert sie ihre Wirkung als Rechnung. Für die weitere Abrechnung muss dann eine reguläre Rechnung von leistenden Unternehmern ausgestellt werden.",[1630],{"type":158,"attrs":1631},{"color":160},{"type":182,"attrs":1633,"content":1634},{"level":184,"textAlign":25},[1635],{"text":1636,"type":105,"marks":1637},"Welche Konten werden verwendet?",[1638],{"type":158,"attrs":1639},{"color":160},{"type":99,"attrs":1641,"content":1642},{"textAlign":25,"key":797},[1643,1648,1655,1663],{"text":1644,"type":105,"marks":1645},"Für Erlösschmälerungen gibt es im",[1646],{"type":158,"attrs":1647},{"color":160},{"text":1225,"type":105,"marks":1649},[1650,1653],{"type":1228,"attrs":1651},{"href":1652,"uuid":25,"anchor":25,"target":25,"linktype":87},"https://www.datev.de/web/de/berufsgruppenuebergreifend/ratgeber/rechnungswesen/datev-standard-kontenrahmen",{"type":158,"attrs":1654},{"color":160},{"text":1656,"type":105,"marks":1657},"DATEV-Standardkontenrahmen",[1658,1660,1662],{"type":1228,"attrs":1659},{"href":1652,"uuid":25,"anchor":25,"target":25,"linktype":87},{"type":158,"attrs":1661},{"color":1240},{"type":1242},{"text":1664,"type":105,"marks":1665}," typische Konten, beispielsweise im Bereich der Konten 8720 ff. im SKR03 und 4720 ff. im SKR04 für Erlösschmälerungen mit 19 Prozent Umsatzsteuer.",[1666],{"type":158,"attrs":1667},{"color":160},{"type":99,"attrs":1669,"content":1670},{"textAlign":25,"key":810},[1671],{"text":1672,"type":105,"marks":1673},"Für gewährte Skonti, Boni und Rabatte gelten wiederum eigene Konten. Auf der Eingangsseite werden erhaltene Nachlässe nicht auf Erlösschmälerungskonten gebucht, sondern mindern den ursprünglichen Aufwand, Wareneingang oder gegebenenfalls die Anschaffungskosten.",[1674],{"type":158,"attrs":1675},{"color":160},{"type":99,"attrs":1677,"content":1678},{"textAlign":25,"key":823},[1679],{"text":1680,"type":105,"marks":1681},"Die Kontonummer ist deshalb immer anhand dieser Faktoren zu prüfen:",[1682],{"type":158,"attrs":1683},{"color":160},{"type":212,"content":1685},[1686,1696,1706,1716,1726,1736],{"type":215,"content":1687},[1688],{"type":99,"attrs":1689,"content":1690},{"textAlign":25,"key":836},[1691],{"text":1692,"type":105,"marks":1693},"SKR03 oder SKR04",[1694],{"type":158,"attrs":1695},{"color":160},{"type":215,"content":1697},[1698],{"type":99,"attrs":1699,"content":1700},{"textAlign":25,"key":845},[1701],{"text":1702,"type":105,"marks":1703},"Umsatzsteuersatz",[1704],{"type":158,"attrs":1705},{"color":160},{"type":215,"content":1707},[1708],{"type":99,"attrs":1709,"content":1710},{"textAlign":25,"key":848},[1711],{"text":1712,"type":105,"marks":1713},"Art des Nachlasses",[1714],{"type":158,"attrs":1715},{"color":160},{"type":215,"content":1717},[1718],{"type":99,"attrs":1719,"content":1720},{"textAlign":25,"key":865},[1721],{"text":1722,"type":105,"marks":1723},"ursprüngliches Aufwands- oder Erlöskonto",[1724],{"type":158,"attrs":1725},{"color":160},{"type":215,"content":1727},[1728],{"type":99,"attrs":1729,"content":1730},{"textAlign":25,"key":878},[1731],{"text":1732,"type":105,"marks":1733},"individueller Kontenplan",[1734],{"type":158,"attrs":1735},{"color":160},{"type":215,"content":1737},[1738],{"type":99,"attrs":1739,"content":1740},{"textAlign":25,"key":889},[1741],{"text":1742,"type":105,"marks":1743},"verwendete Steuerautomatik",[1744],{"type":158,"attrs":1745},{"color":160},{"type":99,"attrs":1747,"content":1748},{"textAlign":25,"key":900},[1749],{"text":1750,"type":105,"marks":1751},"Eine Software kann die Kontierung vorbereiten. Die fachliche Prüfung durch das Finanzteam bleibt erforderlich.",[1752],{"type":158,"attrs":1753},{"color":160},{"type":182,"attrs":1755,"content":1756},{"level":184,"textAlign":25},[1757],{"text":1758,"type":105,"marks":1759},"Wie bleiben Korrekturbelege nachvollziehbar?",[1760],{"type":158,"attrs":1761},{"color":160},{"type":99,"attrs":1763,"content":1764},{"textAlign":25,"key":911},[1765],{"text":1766,"type":105,"marks":1767},"Das Originaldokument sollte nicht gelöscht oder überschrieben werden. Stattdessen sollte das Finanzteam:",[1768],{"type":158,"attrs":1769},{"color":160},{"type":212,"content":1771},[1772,1782,1792,1802,1812,1822],{"type":215,"content":1773},[1774],{"type":99,"attrs":1775,"content":1776},{"textAlign":25,"key":922},[1777],{"text":1778,"type":105,"marks":1779},"die Ursprungsrechnung unverändert aufbewahren",[1780],{"type":158,"attrs":1781},{"color":160},{"type":215,"content":1783},[1784],{"type":99,"attrs":1785,"content":1786},{"textAlign":25,"key":933},[1787],{"text":1788,"type":105,"marks":1789},"den Korrekturbeleg eindeutig verknüpfen",[1790],{"type":158,"attrs":1791},{"color":160},{"type":215,"content":1793},[1794],{"type":99,"attrs":1795,"content":1796},{"textAlign":25,"key":942},[1797],{"text":1798,"type":105,"marks":1799},"den Korrekturgrund dokumentieren",[1800],{"type":158,"attrs":1801},{"color":160},{"type":215,"content":1803},[1804],{"type":99,"attrs":1805,"content":1806},{"textAlign":25,"key":951},[1807],{"text":1808,"type":105,"marks":1809},"die Auswirkungen auf Umsatzsteuer und Vorsteuer prüfen",[1810],{"type":158,"attrs":1811},{"color":160},{"type":215,"content":1813},[1814],{"type":99,"attrs":1815,"content":1816},{"textAlign":25,"key":962},[1817],{"text":1818,"type":105,"marks":1819},"die Buchung im richtigen Zeitraum vornehmen",[1820],{"type":158,"attrs":1821},{"color":160},{"type":215,"content":1823},[1824],{"type":99,"attrs":1825,"content":1826},{"textAlign":25,"key":971},[1827],{"text":1828,"type":105,"marks":1829},"die Zahlung oder Rückerstattung separat nachvollziehen",[1830],{"type":158,"attrs":1831},{"color":160},{"type":99,"attrs":1833,"content":1834},{"textAlign":25,"key":981},[1835,1840,1844,1850],{"text":1836,"type":105,"marks":1837},"Die",[1838],{"type":158,"attrs":1839},{"color":160},{"text":1225,"type":105,"marks":1841},[1842],{"type":158,"attrs":1843},{"color":160},{"text":1845,"type":105,"marks":1846},"GoBD",[1847,1849],{"type":158,"attrs":1848},{"color":1240},{"type":1242},{"text":1851,"type":105,"marks":1852}," verlangen unter anderem Nachvollziehbarkeit, Nachprüfbarkeit, Vollständigkeit und Unveränderbarkeit. Eine digitale Rechnungsverwaltung kann diese Anforderungen unterstützen, garantiert jedoch nicht allein die Ordnungsmäßigkeit des gesamten Buchführungsprozesses.",[1853],{"type":158,"attrs":1854},{"color":160},{"type":99,"attrs":1856,"content":1858},{"textAlign":25,"key":1857},"p-68",[1859,1864,1871,1879,1884,1891,1899,1904,1911,1919],{"text":1860,"type":105,"marks":1861},"Für Rechnungen und sonstige Buchungsbelege gilt grundsätzlich eine Aufbewahrungsfrist von acht Jahren. Bücher, Jahresabschlüsse und bestimmte weitere Unterlagen können längeren Fristen unterliegen. 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Ob eine Korrektur fachlich und steuerlich richtig behandelt wird, hängt weiterhin vom Sachverhalt, der Konfiguration und der Prüfung durch das Unternehmen ab.",[2046],{"type":158,"attrs":2047},{"color":160},{"type":182,"attrs":2049,"content":2050},{"level":184,"textAlign":25},[2051],{"text":2052,"type":105,"marks":2053},"Korrekturbelege richtig einordnen und buchen",[2054],{"type":158,"attrs":2055},{"color":160},{"type":99,"attrs":2057,"content":2059},{"textAlign":25,"key":2058},"p-80",[2060],{"text":2061,"type":105,"marks":2062},"Stornorechnung, Rechnungskorrektur und Gutschrift erfüllen unterschiedliche Funktionen. Entscheidend ist deshalb nicht die Bezeichnung allein, sondern der wirtschaftliche Vorgang dahinter.",[2063],{"type":158,"attrs":2064},{"color":160},{"type":99,"attrs":2066,"content":2068},{"textAlign":25,"key":2067},"p-81",[2069],{"text":2070,"type":105,"marks":2071},"Prüfen Sie bei jedem Korrekturbeleg:",[2072],{"type":158,"attrs":2073},{"color":160},{"type":212,"content":2075},[2076,2087,2098,2109,2120,2131,2142],{"type":215,"content":2077},[2078],{"type":99,"attrs":2079,"content":2081},{"textAlign":25,"key":2080},"p-82",[2082],{"text":2083,"type":105,"marks":2084},"Was hat sich geändert?",[2085],{"type":158,"attrs":2086},{"color":160},{"type":215,"content":2088},[2089],{"type":99,"attrs":2090,"content":2092},{"textAlign":25,"key":2091},"p-83",[2093],{"text":2094,"type":105,"marks":2095},"Bleibt die Leistung bestehen?",[2096],{"type":158,"attrs":2097},{"color":160},{"type":215,"content":2099},[2100],{"type":99,"attrs":2101,"content":2103},{"textAlign":25,"key":2102},"p-84",[2104],{"text":2105,"type":105,"marks":2106},"Ändert sich nur das Entgelt oder auch der Leistungsumfang?",[2107],{"type":158,"attrs":2108},{"color":160},{"type":215,"content":2110},[2111],{"type":99,"attrs":2112,"content":2114},{"textAlign":25,"key":2113},"p-85",[2115],{"text":2116,"type":105,"marks":2117},"Wer hat den Beleg ausgestellt?",[2118],{"type":158,"attrs":2119},{"color":160},{"type":215,"content":2121},[2122],{"type":99,"attrs":2123,"content":2125},{"textAlign":25,"key":2124},"p-86",[2126],{"text":2127,"type":105,"marks":2128},"Ist die Ursprungsrechnung eindeutig angegeben?",[2129],{"type":158,"attrs":2130},{"color":160},{"type":215,"content":2132},[2133],{"type":99,"attrs":2134,"content":2136},{"textAlign":25,"key":2135},"p-87",[2137],{"text":2138,"type":105,"marks":2139},"Welche Auswirkungen ergeben sich für Umsatzsteuer und Vorsteuer?",[2140],{"type":158,"attrs":2141},{"color":160},{"type":215,"content":2143},[2144],{"type":99,"attrs":2145,"content":2147},{"textAlign":25,"key":2146},"p-88",[2148],{"text":2149,"type":105,"marks":2150},"Muss ein Betrag zurückgezahlt oder nur verrechnet werden?",[2151],{"type":158,"attrs":2152},{"color":160},{"type":99,"attrs":2154,"content":2156},{"textAlign":25,"key":2155},"p-89",[2157],{"text":2158,"type":105,"marks":2159},"So bleibt der Rechnungsprozess für das Finanzteam nachvollziehbar und die Buchhaltung kann Korrekturen, Preisnachlässe und Gutschriften im richtigen Zeitraum verarbeiten.",[2160],{"type":158,"attrs":2161},{"color":160},{"name":2163,"created_at":2164,"published_at":16,"updated_at":2165,"id":2166,"uuid":2167,"content":2168,"slug":2175,"full_slug":2176,"sort_by_date":25,"position":26,"tag_list":2177,"is_startpage":28,"parent_id":2178,"meta_data":25,"group_id":2179,"first_published_at":2180,"release_id":25,"lang":32,"path":25,"alternates":2181,"default_full_slug":2182,"translated_slugs":2183,"_stopResolving":41},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":2169,"icon":2170,"name":2163,"component":2174},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":2171,"alt":2172,"name":79,"focus":79,"title":79,"filename":2173,"copyright":79,"fieldtype":84,"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",[2184,2185,2186],{"path":2182,"name":25,"lang":37,"published":25},{"path":2182,"name":25,"lang":32,"published":25},{"path":2182,"name":25,"lang":40,"published":25},[32],[],[],"2026-08-26 00:00",[2192],{"_uid":2193,"asset":2194,"caption":79,"component":1261},"6b2ee7f9-3c06-4801-ada0-ab843169fe39",{"id":2195,"alt":2196,"name":79,"focus":79,"title":2197,"source":79,"filename":2198,"copyright":61,"fieldtype":84,"meta_data":2199,"is_external_url":28},213240819734037,"Violette Gravur zweier überlappender Rechnungsdokumente, die eine Stornierung, Korrektur und erneute Ausstellung im Rechnungsprozess symbolisieren.","Stornorechnung und Rechnungskorrektur im Rechnungswesen","https://a.storyblok.com/f/146026/2528x1696/319642e459/stornorechnung-gutschrift-titelbild-lila-gravur.jpg",{"alt":2196,"title":2197,"source":79,"copyright":61},"Stornorechnung, Gutschrift oder Rechnungskorrektur? Erfahren Sie, worin die Unterschiede liegen, wie die Belege wirken und wie Sie sie richtig buchen.",[],[2203],{"cta":2204,"_uid":2205,"items":2206,"heading":2306,"reverse":28,"component":2329,"sectionSettings":2330},[],"a63022c5-bad9-4407-bb8d-75abaedc95b3",[2207,2222,2236,2250,2264,2278,2292],{"_uid":2208,"hide":28,"title":2209,"component":2210,"description":2211},"9056409f-2d80-4f85-911f-c1ebcd04cf95","Was ist der Unterschied zwischen Stornorechnung und Rechnungskorrektur?","faqItem",{"type":96,"attrs":2212,"content":2213},{"backgroundColor":25},[2214],{"type":99,"attrs":2215,"content":2216},{"textAlign":25,"key":101},[2217],{"text":2218,"type":105,"marks":2219},"Eine Stornorechnung hebt eine Rechnung in der Regel vollständig auf. Eine Rechnungskorrektur berichtigt einzelne Angaben oder Beträge. Im Umsatzsteuerrecht ist keine der beiden Bezeichnungen ein eigenständiger gesetzlicher Rechnungstyp.",[2220],{"type":158,"attrs":2221},{"color":160},{"_uid":2223,"hide":28,"title":2224,"component":2210,"description":2225},"20396649-69e8-430e-b6fb-b85268993fe4","Ist eine Gutschrift dasselbe wie eine Rechnungskorrektur?",{"type":96,"attrs":2226,"content":2227},{"backgroundColor":25},[2228],{"type":99,"attrs":2229,"content":2230},{"textAlign":25,"key":101},[2231],{"text":2232,"type":105,"marks":2233},"Nein. Eine Gutschrift nach § 14 Abs. 2 UStG wird vom Leistungsempfänger ausgestellt und setzt eine vorherige Vereinbarung voraus. Eine vom Lieferanten ausgestellte Korrektur sollte als Rechnungskorrektur, Storno oder Preisnachlass bezeichnet werden.",[2234],{"type":158,"attrs":2235},{"color":160},{"_uid":2237,"hide":28,"title":2238,"component":2210,"description":2239},"00b71c1e-d45b-43d7-b378-280801d85a13","Muss eine Stornorechnung negative Beträge enthalten?",{"type":96,"attrs":2240,"content":2241},{"backgroundColor":25},[2242],{"type":99,"attrs":2243,"content":2244},{"textAlign":25,"key":101},[2245],{"text":2246,"type":105,"marks":2247},"Negative Beträge sind bei einer vollständigen Stornierung empfehlenswert, aber nicht allgemein gesetzlich vorgeschrieben. Entscheidend sind die eindeutige Bezugnahme auf die Ursprungsrechnung und die klare Darstellung der Korrektur.",[2248],{"type":158,"attrs":2249},{"color":160},{"_uid":2251,"hide":28,"title":2252,"component":2210,"description":2253},"21a06113-3e0a-4461-a451-4c3d0967ac14","Kann eine Rechnungskorrektur rückwirkend wirken?",{"type":96,"attrs":2254,"content":2255},{"backgroundColor":25},[2256],{"type":99,"attrs":2257,"content":2258},{"textAlign":25,"key":101},[2259],{"text":2260,"type":105,"marks":2261},"Ja, bei einer berichtigungsfähigen Rechnung kann die Korrektur beim Vorsteuerabzug grundsätzlich auf den ursprünglichen Rechnungszeitraum zurückwirken. Das gilt nicht, wenn erstmals eine Rechnung oder erstmals deutsche Umsatzsteuer ausgestellt wird.",[2262],{"type":158,"attrs":2263},{"color":160},{"_uid":2265,"hide":28,"title":2266,"component":2210,"description":2267},"af5295d5-f98a-466d-aa0e-79e925f3367b","Was passiert bei einer zu hoch ausgewiesenen Umsatzsteuer?",{"type":96,"attrs":2268,"content":2269},{"backgroundColor":25},[2270],{"type":99,"attrs":2271,"content":2272},{"textAlign":25,"key":101},[2273],{"text":2274,"type":105,"marks":2275},"Der Rechnungsaussteller kann nach § 14c UStG den Mehrbetrag zusätzlich schulden. Der Empfänger darf grundsätzlich nur die gesetzlich geschuldete Umsatzsteuer als Vorsteuer abziehen.",[2276],{"type":158,"attrs":2277},{"color":160},{"_uid":2279,"hide":28,"title":2280,"component":2210,"description":2281},"a8b70ffa-07cf-4466-98ef-684a4f9a3598","Was passiert bei einem Preisnachlass?",{"type":96,"attrs":2282,"content":2283},{"backgroundColor":25},[2284],{"type":99,"attrs":2285,"content":2286},{"textAlign":25,"key":101},[2287],{"text":2288,"type":105,"marks":2289},"Ein Preisnachlass ändert regelmäßig die Bemessungsgrundlage. 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Dazu gehören diverse Kartenzahlungen, Spesenabrechnungen und Reisekosten.",{"type":3692},{"type":3692},{"text":3828,"type":105,"marks":3829},"Ausgabenmanagement beschreibt den Prozess, mit dem Unternehmen ihre Geschäftsausgaben verwalten",[3830],{"type":3800},{"text":3832,"type":105},". Es berücksichtigt den gesamten End-to-End-Prozess, d.h. das Einholen einer Genehmigung durch die Mitarbeitenden, die Bereitstellung eines Zahlungsmittels, das Einreichen und Bearbeiten von Rechnungen, das Einreichen und die Rückerstattung von Spesenabrechnungen, sowie den Abgleich von Quittungen und Rechnungen zur Zuweisung der richtigen Kostenstellen, Sachkonten und Mehrwertsteuersätze durch die Buchhaltung.",{"type":3692},{"type":3692},{"text":3836,"type":105},"Tools zur Ausgabenverwaltung werden notwendig, wenn die Zahl der Beschäftigten steigt und der Bedarf an klaren Prozessen, Übersicht und Kontrolle für die Finanzteams wächst.",{"type":3692},{"type":3692},{"text":3840,"type":105},"Die Beschäftigten brauchen flexible, benutzerfreundliche Lösungen, um Ausgaben zu tätigen. So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":3842,"title":3843,"component":2210,"description":3844},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":96,"content":3845},[3846],{"type":99,"content":3847},[3848,3850,3851,3852,3856,3857,3859,3860,3861,3863,3864,3865,3869,3870,3872,3873,3874,3876,3877,3878,3880,3884,3886,3887,3888,3890,3891,3892],{"text":3849,"type":105},"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":3692},{"type":3692},{"text":3853,"type":105,"marks":3854},"Für Beschäftigte",[3855],{"type":3800},{"type":3692},{"text":3858,"type":105},"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":3692},{"type":3692},{"text":3862,"type":105},"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":3692},{"type":3692},{"text":3866,"type":105,"marks":3867},"Für Finanzteams",[3868],{"type":3800},{"type":3692},{"text":3871,"type":105},"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":3692},{"type":3692},{"text":3875,"type":105},"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":3692},{"type":3692},{"text":3879,"type":105},"Wenn eine Ausgabe mit einer Spendesk-Karte getätigt wird, macht der/die Mitarbeitende beim Kauf einfach ",{"text":3881,"type":105,"marks":3882},"ein Foto von der Quittung",[3883],{"type":3800},{"text":3885,"type":105},". So gehen keine Belege mehr verloren.",{"type":3692},{"type":3692},{"text":3889,"type":105},"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":3692},{"type":3692},{"text":3893,"type":105},"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.",[3895],{"cta":3896,"_uid":3897,"title":3898,"eyebrow":3905,"subtitle":3908,"component":182,"textAlign":79,"sectionSettings":3914,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":79},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":96,"content":3899},[3900],{"type":182,"attrs":3901,"content":3902},{"level":184},[3903],{"text":3904,"type":105},"Nutzen Sie Spendesk",{"type":96,"content":3906},[3907],{"type":99},{"type":96,"content":3909},[3910],{"type":99,"content":3911},[3912],{"text":3913,"type":105},"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",[3919,4082,4262,4452],{"name":3920,"created_at":3921,"published_at":3922,"updated_at":3923,"id":3924,"uuid":3925,"content":3926,"slug":4070,"full_slug":4071,"sort_by_date":25,"position":4072,"tag_list":4073,"is_startpage":28,"parent_id":2335,"meta_data":25,"group_id":4074,"first_published_at":4075,"release_id":25,"lang":32,"path":25,"alternates":4076,"default_full_slug":4077,"translated_slugs":4078},"Proforma-Rechnung: Vorsteuerabzug, Buchung und Zollabwicklung","2026-08-20T08:52:10.267Z","2026-11-03T12:13:41.304Z","2026-11-03T12:13:41.341Z",211051848813791,"da66efc0-e2da-42d6-9aaf-64dd71b4e348",{"_uid":3927,"title":3920,"topics":3928,"noIndex":28,"category":3937,"language":3946,"component":2175,"heroMedia":3947,"publishedAt":3948,"redirectUrl":79,"listingImage":3949,"metaDescription":3958,"bottomArticleCta":3959,"componentsAfterTheArticle":3960},"5eb3c117-016f-4182-aa73-68ad80416710",[3929],{"name":121,"created_at":122,"published_at":123,"updated_at":124,"id":125,"uuid":126,"content":3930,"slug":135,"full_slug":136,"sort_by_date":25,"position":137,"tag_list":3931,"is_startpage":28,"parent_id":139,"meta_data":25,"group_id":140,"first_published_at":141,"release_id":25,"lang":32,"path":25,"alternates":3932,"default_full_slug":143,"translated_slugs":3933,"_stopResolving":41},{"_uid":134,"name":121,"component":22},[],[],[3934,3935,3936],{"path":143,"name":25,"lang":37,"published":25},{"path":143,"name":25,"lang":32,"published":25},{"path":143,"name":25,"lang":40,"published":25},{"name":2163,"created_at":2164,"published_at":16,"updated_at":2165,"id":2166,"uuid":2167,"content":3938,"slug":2175,"full_slug":2176,"sort_by_date":25,"position":26,"tag_list":3940,"is_startpage":28,"parent_id":2178,"meta_data":25,"group_id":2179,"first_published_at":2180,"release_id":25,"lang":32,"path":25,"alternates":3941,"default_full_slug":2182,"translated_slugs":3942,"_stopResolving":41},{"_uid":2169,"icon":3939,"name":2163,"component":2174},{"id":2171,"alt":2172,"name":79,"focus":79,"title":79,"filename":2173,"copyright":79,"fieldtype":84,"is_external_url":28},[],[],[3943,3944,3945],{"path":2182,"name":25,"lang":37,"published":25},{"path":2182,"name":25,"lang":32,"published":25},{"path":2182,"name":25,"lang":40,"published":25},[32],[],"2026-08-20 00:00",[3950],{"_uid":3951,"asset":3952,"caption":79,"component":1261},"6b13a2ca-73be-4997-9c86-16cac6604c38",{"id":3953,"alt":3954,"name":79,"focus":79,"title":3955,"source":79,"filename":3956,"copyright":61,"fieldtype":84,"meta_data":3957,"is_external_url":28},211053254704980,"Monochrome grüne Gravur eines Versandpakets mit Zolldokument und Stempel für eine Proforma-Rechnung","Proforma-Rechnung für Zoll und Warenversand","https://a.storyblok.com/f/146026/2528x1696/1556f5c2bd/proforma-rechnung-titelbild-referenz-gruen.jpg",{"alt":3954,"title":3955,"source":79,"copyright":61},"Was ist eine Proforma-Rechnung? Erfahren Sie, wann sie für Zoll und Warenversand genutzt wird, warum kein Vorsteuerabzug entsteht und wie Anzahlungen gebucht werden.",[],[3961],{"cta":3962,"_uid":3963,"items":3964,"heading":4049,"reverse":28,"component":2329,"sectionSettings":4069},[],"f9186697-a6a4-46cc-85d0-d74b416bf044",[3965,3979,3993,4007,4021,4035],{"_uid":3966,"hide":28,"title":3967,"component":2210,"description":3968},"7143366f-313b-474f-bfc2-21f89e2d2fc1","Ist eine Proforma-Rechnung eine echte Rechnung?",{"type":96,"attrs":3969,"content":3970},{"backgroundColor":25},[3971],{"type":99,"attrs":3972,"content":3973},{"textAlign":25},[3974],{"text":3975,"type":105,"marks":3976},"Nicht automatisch. Eine echte Proforma-Rechnung dient nur der Information, dem Versand oder der Zollabwicklung. Ob ein Dokument steuerlich als Rechnung gilt, hängt jedoch von seinem Inhalt und seiner Funktion ab, nicht allein von der Überschrift.",[3977],{"type":158,"attrs":3978},{"color":160},{"_uid":3980,"hide":28,"title":3981,"component":2210,"description":3982},"bbc0a4d7-34f5-4bc9-b8bb-6e4a34562e15","Kann ich die Vorsteuer aus einer Proforma-Rechnung abziehen?",{"type":96,"attrs":3983,"content":3984},{"backgroundColor":25},[3985],{"type":99,"attrs":3986,"content":3987},{"textAlign":25},[3988],{"text":3989,"type":105,"marks":3990},"Bei einer echten Proforma-Rechnung ist das nicht möglich. Bei einer Vorauszahlung kann der Vorsteuerabzug möglich sein, wenn eine ordnungsgemäße Anzahlungsrechnung vorliegt und die Zahlung tatsächlich geleistet wurde.",[3991],{"type":158,"attrs":3992},{"color":160},{"_uid":3994,"hide":28,"title":3995,"component":2210,"description":3996},"35135353-900c-4fb1-94d9-6e6cd411f42c","Muss ich eine Proforma-Rechnung buchen?",{"type":96,"attrs":3997,"content":3998},{"backgroundColor":25},[3999],{"type":99,"attrs":4000,"content":4001},{"textAlign":25},[4002],{"text":4003,"type":105,"marks":4004},"Die Ausstellung einer echten Proforma-Rechnung löst grundsätzlich keine Buchung aus. Wird der darauf angegebene Betrag tatsächlich bezahlt, muss der Geldfluss als geleistete oder erhaltene Anzahlung erfasst werden.",[4005],{"type":158,"attrs":4006},{"color":160},{"_uid":4008,"hide":28,"title":4009,"component":2210,"description":4010},"38d0eda9-6aaa-454d-b35b-47b80e5aa3b2","Ist eine Proforma-Rechnung rechtsverbindlich?",{"type":96,"attrs":4011,"content":4012},{"backgroundColor":25},[4013],{"type":99,"attrs":4014,"content":4015},{"textAlign":25},[4016],{"text":4017,"type":105,"marks":4018},"Eine echte Proforma-Rechnung ist normalerweise keine Zahlungsaufforderung. Ob daneben vertragliche Verpflichtungen bestehen, hängt jedoch vom zugrunde liegenden Vertrag und dem Inhalt der Dokumente ab.",[4019],{"type":158,"attrs":4020},{"color":160},{"_uid":4022,"hide":28,"title":4023,"component":2210,"description":4024},"e0efa3db-acef-4349-a503-e87e4707c0b0","Kann eine Proforma-Rechnung in eine Handelsrechnung umgewandelt werden?",{"type":96,"attrs":4025,"content":4026},{"backgroundColor":25},[4027],{"type":99,"attrs":4028,"content":4029},{"textAlign":25},[4030],{"text":4031,"type":105,"marks":4032},"Eine echte Proforma-Rechnung wird nicht einfach umbenannt. Für die tatsächliche Abrechnung stellt der Lieferant eine separate Anzahlungs-, Schluss- oder Handelsrechnung aus. Ein Dokument, das bereits nach seinem Inhalt eine Rechnung ist, kann allerdings unabhängig von seiner Überschrift als Rechnung gelten.",[4033],{"type":158,"attrs":4034},{"color":160},{"_uid":4036,"hide":28,"title":4037,"component":2210,"description":4038},"1ff341d6-dad6-4126-973e-a63f9eb04e4e","Ist eine Proforma-Rechnung bei jedem Export erforderlich?",{"type":96,"attrs":4039,"content":4040},{"backgroundColor":25},[4041],{"type":99,"attrs":4042,"content":4043},{"textAlign":25},[4044],{"text":4045,"type":105,"marks":4046},"Nein. Sie wird vor allem bei unentgeltlichen Sendungen oder fehlenden Verkaufspreisen genutzt. Bei einem normalen Verkauf ist die Handelsrechnung das passende Dokument. Zusätzlich können das Zielland, der Transportdienstleister und die Zollbehörde eigene Anforderungen stellen.",[4047],{"type":158,"attrs":4048},{"color":160},[4050],{"cta":4051,"_uid":4052,"title":4053,"eyebrow":4061,"subtitle":4064,"component":182,"textAlign":79,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4067,"sectionSettings":4068,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":79},[],"0e17e197-db62-4dde-b183-cce3205ea639",{"type":96,"attrs":4054,"content":4055},{"backgroundColor":25},[4056],{"type":182,"attrs":4057,"content":4058},{"level":184,"textAlign":25},[4059],{"text":4060,"type":105},"Häufige Fragen zur Proforma-Rechnung",{"type":96,"content":4062},[4063],{"type":99},{"type":96,"content":4065},[4066],{"type":99},[],[],[],"proforma-rechnung-vorsteuerabzug-buchung-zollabwicklung","de/blog/proforma-rechnung-vorsteuerabzug-buchung-zollabwicklung",-2570,[],"d2cd4148-e70c-42fe-a8ad-344e88b22113","2026-08-20T09:22:51.128Z",[],"blog/proforma-rechnung-vorsteuerabzug-buchung-zollabwicklung",[4079,4080,4081],{"path":4077,"name":25,"lang":37,"published":25},{"path":4077,"name":25,"lang":32,"published":25},{"path":4077,"name":25,"lang":40,"published":25},{"name":4083,"created_at":4084,"published_at":4085,"updated_at":4086,"id":4087,"uuid":4088,"content":4089,"slug":4250,"full_slug":4251,"sort_by_date":25,"position":4252,"tag_list":4253,"is_startpage":28,"parent_id":2335,"meta_data":25,"group_id":4254,"first_published_at":4255,"release_id":25,"lang":32,"path":25,"alternates":4256,"default_full_slug":4257,"translated_slugs":4258},"Reverse Charge und innergemeinschaftliche Rechnungen richtig prüfen und buchen","2026-08-27T19:21:14.975Z","2026-09-25T11:59:46.213Z","2026-09-25T11:59:46.237Z",213683711943539,"0336dfe7-f377-40fd-975c-28771fe056a0",{"_uid":4090,"title":4083,"topics":4091,"noIndex":28,"category":4100,"language":4109,"component":2175,"heroMedia":4110,"publishedAt":4111,"redirectUrl":79,"listingImage":4112,"metaDescription":4121,"bottomArticleCta":4122,"componentsAfterTheArticle":4123},"834fd8c3-46e5-406a-9a4f-3afa13c87774",[4092],{"name":121,"created_at":122,"published_at":123,"updated_at":124,"id":125,"uuid":126,"content":4093,"slug":135,"full_slug":136,"sort_by_date":25,"position":137,"tag_list":4094,"is_startpage":28,"parent_id":139,"meta_data":25,"group_id":140,"first_published_at":141,"release_id":25,"lang":32,"path":25,"alternates":4095,"default_full_slug":143,"translated_slugs":4096,"_stopResolving":41},{"_uid":134,"name":121,"component":22},[],[],[4097,4098,4099],{"path":143,"name":25,"lang":37,"published":25},{"path":143,"name":25,"lang":32,"published":25},{"path":143,"name":25,"lang":40,"published":25},{"name":2163,"created_at":2164,"published_at":16,"updated_at":2165,"id":2166,"uuid":2167,"content":4101,"slug":2175,"full_slug":2176,"sort_by_date":25,"position":26,"tag_list":4103,"is_startpage":28,"parent_id":2178,"meta_data":25,"group_id":2179,"first_published_at":2180,"release_id":25,"lang":32,"path":25,"alternates":4104,"default_full_slug":2182,"translated_slugs":4105,"_stopResolving":41},{"_uid":2169,"icon":4102,"name":2163,"component":2174},{"id":2171,"alt":2172,"name":79,"focus":79,"title":79,"filename":2173,"copyright":79,"fieldtype":84,"is_external_url":28},[],[],[4106,4107,4108],{"path":2182,"name":25,"lang":37,"published":25},{"path":2182,"name":25,"lang":32,"published":25},{"path":2182,"name":25,"lang":40,"published":25},[32],[],"2026-08-27 00:00",[4113],{"_uid":4114,"asset":4115,"caption":79,"component":1261},"698c828f-0fba-4fa4-b25b-4c543a123ce4",{"id":4116,"alt":4117,"name":79,"focus":79,"title":4118,"source":79,"filename":4119,"copyright":61,"fieldtype":84,"meta_data":4120,"is_external_url":28},213683894850336,"Gravur eines grenzüberschreitenden Rechnungsdokuments zwischen zwei Geschäftspartnern als Symbol für die Umkehr der Steuerschuldnerschaft.","Reverse Charge bei grenzüberschreitenden Rechnungen","https://a.storyblok.com/f/146026/2528x1696/30b09ef0a7/reverse-charge-titelbild-olive-gravur-ohne-pfeil.jpg",{"alt":4117,"title":4118,"source":79,"copyright":61},"Reverse Charge bei EU-Rechnungen richtig prüfen und buchen. Erfahren Sie, wann die Steuerschuld umkehrt und wie Umsatzsteuer und Vorsteuer behandelt werden.",[],[4124],{"cta":4125,"_uid":4126,"items":4127,"heading":4226,"reverse":28,"component":2329,"sectionSettings":4249},[],"d24bd40c-9709-437e-a8a8-bcf940fd3559",[4128,4142,4156,4170,4184,4198,4212],{"_uid":4129,"hide":28,"title":4130,"component":2210,"description":4131},"6901f3bd-15c4-4a6c-a773-9ec58ab044b8","Was ist Reverse Charge?",{"type":96,"attrs":4132,"content":4133},{"backgroundColor":25},[4134],{"type":99,"attrs":4135,"content":4136},{"textAlign":25},[4137],{"text":4138,"type":105,"marks":4139},"Reverse Charge bedeutet, dass der Leistungsempfänger die Umsatzsteuer schuldet. Bei einer grenzüberschreitenden B2B-Dienstleistung aus einem anderen EU-Mitgliedstaat erhält das deutsche Unternehmen häufig eine Nettorechnung und berechnet die deutsche Umsatzsteuer selbst.",[4140],{"type":158,"attrs":4141},{"color":160},{"_uid":4143,"hide":28,"title":4144,"component":2210,"description":4145},"051a8f07-8c71-4d83-bc15-92691f8e9f7c","Muss eine Reverse-Charge-Rechnung Umsatzsteuer ausweisen?",{"type":96,"attrs":4146,"content":4147},{"backgroundColor":25},[4148],{"type":99,"attrs":4149,"content":4150},{"textAlign":25},[4151],{"text":4152,"type":105,"marks":4153},"Nein, bei einer klassischen Reverse-Charge-Rechnung wird keine deutsche Umsatzsteuer gesondert ausgewiesen. Stattdessen enthält die Rechnung einen Hinweis auf die Steuerschuldnerschaft des Leistungsempfängers.",[4154],{"type":158,"attrs":4155},{"color":160},{"_uid":4157,"hide":28,"title":4158,"component":2210,"description":4159},"2039b147-8f71-42d5-b292-9a02cd960f3e","Was passiert, wenn die Umsatzsteuer-Identifikationsnummer fehlt?",{"type":96,"attrs":4160,"content":4161},{"backgroundColor":25},[4162],{"type":99,"attrs":4163,"content":4164},{"textAlign":25},[4165],{"text":4166,"type":105,"marks":4167},"Die Steuerschuld des Leistungsempfängers entfällt nicht automatisch. Die fehlende Nummer sollte jedoch geklärt und die Rechnung nach Möglichkeit korrigiert werden. Für die steuerliche Behandlung sind außerdem Leistungsort, Unternehmereigenschaft und Art der Leistung entscheidend.",[4168],{"type":158,"attrs":4169},{"color":160},{"_uid":4171,"hide":28,"title":4172,"component":2210,"description":4173},"13f12fea-cdf5-4a8d-8dbd-a082e9902e35","Was ist der Unterschied zwischen innergemeinschaftlichem Erwerb und Reverse Charge?",{"type":96,"attrs":4174,"content":4175},{"backgroundColor":25},[4176],{"type":99,"attrs":4177,"content":4178},{"textAlign":25},[4179],{"text":4180,"type":105,"marks":4181},"Beim innergemeinschaftlichen Erwerb kauft ein Unternehmen Waren aus einem anderen EU-Mitgliedstaat und versteuert den Erwerb im Bestimmungsland. Reverse Charge betrifft häufig grenzüberschreitende Dienstleistungen, kann aber auch in anderen gesetzlich definierten Fällen greifen.",[4182],{"type":158,"attrs":4183},{"color":160},{"_uid":4185,"hide":28,"title":4186,"component":2210,"description":4187},"9021f941-832c-4554-972d-a099ed7b4387","Muss eine empfangene Reverse-Charge-Rechnung in die ZM?",{"type":96,"attrs":4188,"content":4189},{"backgroundColor":25},[4190],{"type":99,"attrs":4191,"content":4192},{"textAlign":25},[4193],{"text":4194,"type":105,"marks":4195},"Nein. Für den bloßen Empfang einer Reverse-Charge-Leistung ist grundsätzlich keine ZM erforderlich. Die ZM betrifft vor allem eigene grenzüberschreitende Lieferungen und Leistungen.",[4196],{"type":158,"attrs":4197},{"color":160},{"_uid":4199,"hide":28,"title":4200,"component":2210,"description":4201},"bc1f6db6-cb69-4c4c-b309-c3d24a3ab578","Kann ich aus einer Reverse-Charge-Rechnung Vorsteuer abziehen?",{"type":96,"attrs":4202,"content":4203},{"backgroundColor":25},[4204],{"type":99,"attrs":4205,"content":4206},{"textAlign":25},[4207],{"text":4208,"type":105,"marks":4209},"Ja, wenn die Voraussetzungen für den Vorsteuerabzug erfüllt sind. Die selbst berechnete Umsatzsteuer und die Vorsteuer werden dann im selben Vorgang erfasst. Bei fehlender oder eingeschränkter Vorsteuerabzugsberechtigung bleibt die Umsatzsteuer ganz oder teilweise eine Belastung.",[4210],{"type":158,"attrs":4211},{"color":160},{"_uid":4213,"hide":28,"title":4214,"component":2210,"description":4215},"eee6a73e-0c32-4e6c-81d8-98c4a76319ad","Was mache ich, wenn der Lieferant Umsatzsteuer ausweist?",{"type":96,"attrs":4216,"content":4217},{"backgroundColor":25},[4218],{"type":99,"attrs":4219,"content":4220},{"textAlign":25},[4221],{"text":4222,"type":105,"marks":4223},"Prüfen Sie zunächst, ob Reverse Charge tatsächlich anwendbar ist. Ist die Umsatzsteuer zu Unrecht oder in falscher Höhe ausgewiesen, sollte der Lieferant eine korrigierte Rechnung ausstellen. 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Eine E-Rechnung muss in einem strukturierten elektronischen Format vorliegen und elektronisch verarbeitet werden können.",[4565],{"type":158,"attrs":4566},{"color":160},{"_uid":4568,"hide":28,"title":4569,"component":2210,"description":4570},"cf3382d4-720d-4654-bbb1-5778dbfebfbc","Wie lange müssen Eingangsrechnungen aufbewahrt werden?",{"type":96,"attrs":4571,"content":4572},{"backgroundColor":25},[4573],{"type":99,"attrs":4574,"content":4575},{"textAlign":25},[4576],{"text":4577,"type":105,"marks":4578},"Rechnungen und Buchungsbelege müssen grundsätzlich acht Jahre aufbewahrt werden. Für Bücher, Jahresabschlüsse und bestimmte weitere Unterlagen gelten längere Fristen.",[4579],{"type":158,"attrs":4580},{"color":160},{"_uid":4582,"hide":28,"title":4583,"component":2210,"description":4584},"85d5c85c-bdfa-4ee3-8e4b-c1dc9f6d51ba","Brauche ich AP-Software auch ohne Bestellwesen?",{"type":96,"attrs":4585,"content":4586},{"backgroundColor":25},[4587],{"type":99,"attrs":4588,"content":4589},{"textAlign":25},[4590],{"text":4591,"type":105,"marks":4592},"Ja. Auch ohne Bestellungen können Unternehmen von zentralem Rechnungseingang, automatischer Datenerfassung, Freigabeworkflows, Kostenstellenzuordnung und DATEV-Integration profitieren.",[4593],{"type":158,"attrs":4594},{"color":160},[4596],{"cta":4597,"_uid":4598,"title":4599,"layout":79,"eyebrow":4607,"subtitle":4610,"component":182,"textAlign":79,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":4613,"sectionSettings":4614,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":79},[],"12b0d48a-8b07-426d-9be5-e885e439aa84",{"type":96,"attrs":4600,"content":4601},{"backgroundColor":25},[4602],{"type":182,"attrs":4603,"content":4604},{"level":184,"textAlign":25},[4605],{"text":4606,"type":105},"Häufige Fragen zu AP-Software",{"type":96,"content":4608},[4609],{"type":99},{"type":96,"content":4611},[4612],{"type":99},[],[],[],"accounts-payable-software","de/blog/accounts-payable-software",-4060,[],"b1e654c9-25cd-4c83-921f-f73bfdb7e013","2026-11-01T14:10:27.383Z",[],"blog/accounts-payable-software",[4625,4626,4627],{"path":4623,"name":25,"lang":37,"published":25},{"path":4623,"name":25,"lang":32,"published":25},{"path":4623,"name":25,"lang":40,"published":25},["Island",4629],{"key":4630,"result":4631},"MarkdownRenderer_LadDoMMSMRVNkyWmeWB756BQGvmewJ0cML2Rnlh95Q",{"head":4632},{"link":4633,"style":4634},[],[],["Island",4636],{"key":4637,"result":4638},"MarkdownRenderer_2q8NJkbWJggHxI22MNw98qUg0MiYKC0inqvwZs1edU",{"head":4639},{"link":4640,"style":4641},[],[],["Island",4643],{"key":4644,"result":4645},"MarkdownRenderer_agwRHlYqonkUhKRlqcmRpwKBInlxgODSbTwD2JekyEk",{"head":4646},{"link":4647,"style":4648},[],[],["Island",4650],{"key":4651,"result":4652},"MarkdownRenderer_X2ftT5blzkNoOojii4NBZd3apVvoc75EFTSSkap1vhY",{"head":4653},{"link":4654,"style":4655},[],[],["Island",4657],{"key":4658,"result":4659},"MarkdownRenderer_psigjEuDjNdTD4BEwQIveS9xrvT9jHcDwG1VJunE8",{"head":4660},{"link":4661,"style":4662},[],[],["Island",4664],{"key":4665,"result":4666},"MarkdownRenderer_lJpP1TjkWzvIl0XovqEi06JcxYPA6EcWK0k1QQoclfM",{"head":4667},{"link":4668,"style":4669},[],[],["Island",4671],{"key":4672,"result":4673},"MarkdownRenderer_t2CUoUctqelTAlqRTXFeWRGD5jTiGMQy6JzG7gLls",{"head":4674},{"link":4675,"style":4676},[],[],["Island",4678],{"key":4679,"result":4680},"MarkdownRenderer_Q3BCiqMhkIhKnrQ2hpcC5ACDpbAqoSTQoPgEANUM",{"head":4681},{"link":4682,"style":4683},[],[],1793980916828]