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Die eingebettete XML-Datei überträgt Buchungsfelder wie Kreditor, Betrag, Steuersatz und Fälligkeitsdatum automatisch – eine manuelle Erfassung entfällt.",[2678],{"type":178,"attrs":2679},{"color":180},{"_uid":2681,"hide":28,"title":2682,"component":865,"description":2683},"d0ca6d04-e0c8-459e-a93f-08ac0b936e6e","Kann man ein PDF in eine E-Rechnung umwandeln?",{"type":117,"content":2684},[2685],{"type":120,"attrs":2686,"content":2687},{"textAlign":25},[2688],{"text":2689,"type":126,"marks":2690},"Ein einfaches PDF enthält keine strukturierten XML-Daten und gilt daher nicht als E-Rechnung. 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Im Haben steht das Konto „Verbindlichkeiten aus Lieferungen und Leistungen“ mit dem Bruttobetrag.",[2823],{"type":178,"attrs":2824},{"color":2366},{"_uid":2826,"hide":28,"title":2827,"component":865,"description":2828},"4939663e-b085-4f1a-a23e-2655a94ec771","Wann darf die Vorsteuer abgezogen werden?",{"type":117,"attrs":2829,"content":2830},{"backgroundColor":25},[2831],{"type":120,"attrs":2832,"content":2833},{"textAlign":25},[2834],{"text":2835,"type":126,"marks":2836},"Der Vorsteuerabzug setzt unter anderem eine ausgeführte Leistung, eine ordnungsgemäße Rechnung und die unternehmerische Verwendung der Leistung voraus. 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