Digital invoice creation put to the test – efficient, secure, and traceable
Companies face the challenge of reconciling the latest changes in the Value Added Tax Act (§ 14 UStG), especially regarding the EU standard EN 16931 and tax law requirements. The complexity lies in the details, and small errors can have major consequences.
Content errors in invoice issuance can lead to VAT risks, such as incorrect tax disclosure under § 14c UStG.
The EU standard EN 16931 requires invoices to be created in a structured, machine-readable format – such as XRechnung or ZUGFeRD. These formats are not only technically demanding but also strictly regulated in terms of content. Mandatory fields such as the service date, tax amounts, or payment terms must be correctly and completely represented in the XML data set.
Tax regulations require that invoices be sent in a traceable manner and protected against manipulation. If an invoice is sent multiple times without being marked as a duplicate, or if there is no technical proof of the dispatch time, this can lead to objections during a tax audit.
Legal requirements demand that invoices be stored in their original format in an audit-proof manner. In practice, however, often only PDF versions are archived, while the structured file is lost. Conversions must also be documented.
The process documentation must describe all relevant processes, systems, interfaces, and responsibilities, from invoice creation through validation to archiving.
To meet the complex regulatory requirements for digital invoice creation, we offer a step-by-step and modular Efficiency Check. The goal is to identify weaknesses in the existing process at an early stage, minimize tax risks, and ensure compliance with legal requirements and EN 16931.
Our Efficiency Check consists of the following modules:
We check the data sources and flows that lead to invoice creation. We analyze whether the relevant mandatory information according to § 14 UStG and EN 16931 is generated completely, correctly, and automatically. We assess the validation mechanisms and controls used and identify optimization potential, e.g., to avoid incorrect or incomplete invoices.
We support the implementation of a GoBD-compliant archiving concept for outgoing invoices and the selection of suitable archiving software. In doing so, we consider requirements for immutability, traceability, and retention periods.
We analyze your existing documentation for invoice creation and archiving and provide concrete recommendations for compliant design. The goal is complete, up-to-date, and audit-proof process documentation.
We assess the systems and interfaces used with regard to authorization concepts, technical safeguards, and traceability of processing steps. The goal is secure, stable, and auditable operation of your invoice processes.
Legally compliant invoicing: Compliance with all statutory requirements
Automated validation: Avoidance of formal errors and follow-up queries
Efficient processes: Reduction of manual interventions and media discontinuities
Audit-proof archiving: Traceable and audit-proof storage
Transparent workflows: Documentation of all process steps
Secure IT operations: Protection of sensitive data and stable system integration
