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Ab dem ",[946,947,948],"strong",{},"1. Juli 2030"," wird die strukturierte E-Rechnung f�r alle grenz�berschreitenden B2B-Transaktionen innerhalb der EU verpflichtend, einschlie�lich der Verpflichtung, Rechnungsdaten digital an die Steuerbeh�rden zu melden. Dies ist die einschneidendste Ver�nderung, die ViDA mit sich bringt.",[942,951,952],{},"Der rechtliche Rahmen ist in drei Rechtstexten festgelegt, die am 25. M�rz 2025 im Amtsblatt der EU ver�ffentlicht wurden: Richtlinie EU 2025/516, Verordnung EU 2025/517 und Durchf�hrungsverordnung EU 2025/518.",[954,955,957],"h2",{"id":956},"was-ndert-sich-konkret","Was �ndert sich konkret?",[942,959,960],{},"Derzeit versenden viele Unternehmen grenz�berschreitende Rechnungen noch als PDF oder auf Papier und reichen periodisch eine Zusammenfassende Meldung (Innergemeinschaftliche Leistungen) bei der Steuerbeh�rde ein. ViDA ersetzt dieses Modell vollst�ndig.",[942,962,963],{},"Ab 2030 gilt f�r jede Intra-EU-B2B-Transaktion:",[965,966,967,974,980,986],"ol",{},[968,969,970,973],"li",{},[946,971,972],{},"Die Rechnung muss eine strukturierte E-Rechnung sein"," auf Basis der EN 16931-Norm. Ein PDF gilt nicht mehr als g�ltiges Rechnungsdokument f�r diese Transaktionen.",[968,975,976,979],{},[946,977,978],{},"Der Absender meldet Rechnungsdaten innerhalb von 10 Tagen"," nach Ausstellung an die Steuerbeh�rde (Digital Reporting).",[968,981,982,985],{},[946,983,984],{},"Der Empf�nger meldet den Empfang innerhalb von 5 Tagen"," nach Erhalt der E-Rechnung. Dies ist eine Voraussetzung f�r den Vorsteuerabzug.",[968,987,988,991],{},[946,989,990],{},"Die Zusammenfassende Meldung entf�llt."," Die periodische Auflistung wird �berfl�ssig, da die Berichtsdaten direkt aus E-Rechnungen abgeleitet werden.",[954,993,995],{"id":994},"welche-transaktionen-fallen-unter-drr","Welche Transaktionen fallen unter DRR?",[942,997,998],{},"DRR deckt ein breites Spektrum grenz�berschreitender Transaktionen ab:",[1000,1001,1002,1005,1008,1011],"ul",{},[968,1003,1004],{},"Innergemeinschaftliche Lieferungen und Erwerbe von Waren",[968,1006,1007],{},"Grenz�berschreitende Dienstleistungen (einschlie�lich B2B-Dienstleistungen mit Reverse Charge)",[968,1009,1010],{},"Dreiecksgesch�fte (Triangulation)",[968,1012,1013],{},"Energiehandel (Gas, Strom, W�rme, K�lte)",[942,1015,1016],{},"Inl�ndische Transaktionen fallen vorerst nicht unter die EU-weite Verpflichtung. Mitgliedstaaten d�rfen jedoch ein nationales DRR-Regime einf�hren, und viele tun dies bereits oder planen es.",[954,1018,1020],{"id":1019},"die-en-16931-norm","Die EN 16931-Norm",[942,1022,1023],{},"EN 16931 ist die europ�ische Norm f�r das semantische Datenmodell von E-Rechnungen. Urspr�nglich f�r B2G-Rechnungsstellung (Business-to-Government) entwickelt, wird diese Norm nun f�r die B2B-Nutzung unter ViDA angepasst.",[942,1025,1026],{},"Am 13. Februar 2026 hat das europ�ische Normungsinstitut CEN die Aktualisierung von EN 16931-1 formal genehmigt. Die wichtigsten �nderungen f�r ViDA sind drei neue Pflichtdatenelemente:",[965,1028,1029,1035,1041],{},[968,1030,1031,1034],{},[946,1032,1033],{},"Bankkonto des Absenders (IBAN)",": Die Bankkontonummer der rechnungsstellenden Partei wird verpflichtend.",[968,1036,1037,1040],{},[946,1038,1039],{},"Zahlungsplan",": Bei Teilzahlungen m�ssen die vereinbarten Termine und Betr�ge aufgef�hrt werden.",[968,1042,1043,1046],{},[946,1044,1045],{},"Korrekturechnungsreferenz",": Bei Gutschriften und Korrekturrechnungen muss eine Folgenummer und ein Verweis auf die Originalrechnung angegeben werden.",[942,1048,1049],{},"Die Arbeitsgruppe CEN TC 434 koordiniert diese Anpassungen. Die Niederlande sind �ber NEN in dieser Arbeitsgruppe vertreten. Peppol BIS Billing V3, das im Peppol-Netzwerk verwendete Rechnungsformat, basiert bereits auf EN 16931 und wird aktualisiert, um diese neuen Elemente zu unterst�tzen.",[954,1051,1053],{"id":1052},"das-5-corner-modell","Das 5-Corner-Modell",[942,1055,1056,1057,1060],{},"ViDA f�hrt effektiv das ",[946,1058,1059],{},"Peppol 5-Corner-Modell"," als Architektur f�r die europ�ische E-Rechnung mit digitaler Berichterstattung ein. Im aktuellen 4-Corner-Modell sendet der Absender eine Rechnung �ber zwei Access Points an den Empf�nger. Das 5-Corner-Modell f�gt eine f�nfte Ecke hinzu: die Steuerbeh�rde.",[1062,1063,1068],"pre",{"className":1064,"code":1066,"language":1067},[1065],"language-text","Absender --? Access Point (C2) --? Access Point (C3) --? Empf�nger\n                    �                        �\n                    +--? Steuerbeh�rde ?-----+\n                          (Corner 5)\n","text",[1069,1070,1066],"code",{"__ignoreMap":759},[942,1072,1073],{},"Bei jeder Rechnung wird automatisch eine Zusammenfassung (die DRR-Nachricht) an die Steuerbeh�rde gesendet. Da sowohl der sendende als auch der empfangende Mitgliedstaat die Daten erh�lt, wird ein 100%-Abgleich zwischen Verkaufs- und Einkaufstransaktionen m�glich. Dies macht USt-Karussellbetrug (bei dem Rechnungen erfunden oder verdoppelt werden) praktisch unm�glich.",[942,1075,1076],{},"Das 5-Corner-Modell ist bereits in L�ndern wie Frankreich (�ber PPF/PA), der Slowakei und den VAE operativ. ViDA macht es zum EU-weiten Standard.",[954,1078,1080],{"id":1079},"ablsung-der-zusammenfassenden-meldung","Abl�sung der Zusammenfassenden Meldung",[942,1082,1083],{},"Die aktuelle Zusammenfassende Meldung ist eine periodische Auflistung (monatlich oder quartalsweise), die Unternehmen bei der Steuerbeh�rde f�r innergemeinschaftliche Transaktionen einreichen. Dieses System hat eine wichtige Schw�che: Zwischen der Transaktion und der Meldung liegen Wochen bis Monate, was Raum f�r Betrug bietet.",[942,1085,1086],{},"ViDA DRR ersetzt die Zusammenfassende Meldung durch kontinuierliche Berichterstattung direkt aus E-Rechnungen. Der �bergang erfolgt automatisch: Sobald Sie Rechnungen �ber einen ViDA-konformen Kanal versenden, werden die Berichtsdaten mitgesendet und die separate Zusammenfassende Meldung ist nicht mehr erforderlich.",[954,1088,1090],{"id":1089},"zentrales-vies-system","Zentrales VIES-System",[942,1092,1093],{},"Die gemeldeten Daten werden in einem erneuerten EU-weiten VIES-System (VAT Information Exchange System) gespeichert. Dieses System wird erweitert um:",[1000,1095,1096,1099,1102],{},[968,1097,1098],{},"Eine zentrale Transaktionsdatenbank f�r alle DRR-Meldungen",[968,1100,1101],{},"Integration mit CESOP (Zahlungsdaten) und Zollsystemen",[968,1103,1104],{},"Automatisierte Abgleiche zwischen Mitgliedstaaten",[942,1106,1107],{},"Die erste Version des erneuerten VIES wird f�r 2027 erwartet.",[954,1109,1111],{"id":1110},"keine-empfngerzustimmung-erforderlich","Keine Empf�ngerzustimmung erforderlich",[942,1113,1114],{},"Ein wichtiges Detail: Unter ViDA muss der Empf�nger keine Zustimmung mehr zum Empfang von E-Rechnungen geben. Derzeit k�nnen Unternehmen in manchen Mitgliedstaaten E-Rechnungen ablehnen und eine Papierrechnung verlangen. ViDA schafft diese M�glichkeit f�r DRR-pflichtige Transaktionen ab. Eine E-Rechnung, die EN 16931 entspricht, ist automatisch rechtsg�ltig.",[954,1116,1118],{"id":1117},"nationale-mandate","Nationale Mandate",[942,1120,1121],{},"Obwohl die EU-weite DRR-Verpflichtung erst ab 2030 f�r grenz�berschreitende Transaktionen gilt, steht es den Mitgliedstaaten frei, fr�her und breiter vorzugehen. Viele L�nder f�hren bereits nationale E-Rechnungs- und Berichtspflichten ein:",[1123,1124,1125,1141],"table",{},[1126,1127,1128],"thead",{},[1129,1130,1131,1135,1138],"tr",{},[1132,1133,1134],"th",{},"Land",[1132,1136,1137],{},"Status",[1132,1139,1140],{},"Wann",[1142,1143,1144,1157,1169,1181,1193],"tbody",{},[1129,1145,1146,1151,1154],{},[1147,1148,1149],"td",{},[946,1150,167],{},[1147,1152,1153],{},"Stufenweise Pflicht (große/mittlere Sep 2026, KMU/Mikro Sep 2027)",[1147,1155,1156],{},"September 2026 / September 2027",[1129,1158,1159,1163,1166],{},[1147,1160,1161],{},[946,1162,108],{},[1147,1164,1165],{},"B2B-E-Rechnungspflicht (XRechnung/ZUGFeRD)",[1147,1167,1168],{},"Stufenweise ab 2025",[1129,1170,1171,1175,1178],{},[1147,1172,1173],{},[946,1174,129],{},[1147,1176,1177],{},"E-Rechnung 2026, Near-Real-Time-Berichterstattung 2028",[1147,1179,1180],{},"Stufenweise",[1129,1182,1183,1187,1190],{},[1147,1184,1185],{},[946,1186,260],{},[1147,1188,1189],{},"KSeF verpflichtend",[1147,1191,1192],{},"Feb 2026 (gro�e), Apr 2026 (USt-Pflichtige), Jan 2027 (Mikro)",[1129,1194,1195,1199,1202],{},[1147,1196,1197],{},[946,1198,303],{},[1147,1200,1201],{},"B2B-Anforderungen in Vorbereitung",[1147,1203,1204],{},"Abgestimmt auf ViDA-Zeitplan",[942,1206,1207,1208,1211],{},"Sp�testens zum ",[946,1209,1210],{},"1. Januar 2035"," m�ssen alle nationalen Systeme auf den ViDA-Standard abgestimmt sein.",[942,1213,1214,1215,1220],{},"Siehe die ",[1216,1217,1219],"a",{"href":1218},"/de/docs/wissen/vorschriften/europa/vida/zeitplan","L�nderseiten"," f�r Details pro Land.",[954,1222,1224],{"id":1223},"eu-implementierung-und-dialog","EU-Implementierung und Dialog",[942,1226,1227],{},"Am 24. September 2025 ver�ffentlichte die Europ�ische Kommission eine Implementation Strategy mit einer Roadmap und Aktionspunkten f�r den DRR-Rollout. Im Oktober 2025 organisierte Kommissar Wopke Hoekstra einen Implementation Dialogue mit 38 Stakeholdern, wobei der Bedarf an einem harmonisierten DRR-�bermittlungsmodell im Mittelpunkt stand. Die Teilnehmer betonten, dass Mitgliedstaaten nicht jeweils ein eigenes Berichtsformat entwickeln sollten, sondern ein koordinierter Ansatz notwendig ist. KMU forderten Aufmerksamkeit f�r die Auswirkungen der neuen Verpflichtungen auf kleinere Organisationen.",[954,1229,1231],{"id":1230},"was-bedeutet-das-fr-econnect-kunden","Was bedeutet das f�r eConnect-Kunden?",[942,1233,1234],{},"Wenn Sie bereits �ber Peppol fakturieren, haben Sie einen Vorsprung. Ihre Rechnungen entsprechen bereits EN 16931 und werden �ber das Netzwerk versendet, das die Grundlage f�r das 5-Corner-Modell bildet. Die PSB von eConnect wird aktualisiert, um die DRR-Berichterstattung automatisch abzuwickeln, sobald die Verpflichtung in Kraft tritt.",[942,1236,1237],{},"In der Praxis �ndert sich f�r Sie wenig: Sie versenden weiterhin Rechnungen wie gewohnt. Die zus�tzliche Berichterstattung an Steuerbeh�rden l�uft im Hintergrund. Die PSB bestimmt anhand des Empf�ngers und der Transaktionsart, ob eine DRR-Berichterstattung erforderlich ist, und wickelt diese automatisch ab.",[1239,1240],"hr",{},[942,1242,1243,1244,1250],{},"M�chten Sie wissen, ob Ihr Rechnungsprozess f�r die DRR-Verpflichtung bereit ist? ",[1216,1245,1249],{"href":1246,"rel":1247},"https://econnect.eu/de/uber-uns/kontakt",[1248],"nofollow","Kontaktieren Sie uns",".",[1252,1253,1259],"e-button",{"className":1254,"target":1256,"to":1257,"variant":1258},[1255],"mt-4","_blank","https://econnect.eu/de/loesungen/e-rechnung","link",[942,1260,1261],{},"Entdecken Sie, wie eConnect hilft",[1263,1264,1265,1272],"docs-related",{},[954,1266,1268,1269],{"id":1267},"verwandte-themen-was-ist-vida","Verwandte Themen- ",[1216,1270,88],{"href":1271},"/de/docs/wissen/vorschriften/europa/vida/was-ist-vida",[1000,1273,1274,1280,1285,1290],{},[968,1275,1276],{},[1216,1277,1279],{"href":1278},"/de/docs/wissen/vorschriften/europa/vida/laufende-berichterstattung","Kontinuierliche Berichterstattung und CTC-Modelle",[968,1281,1282],{},[1216,1283,1284],{"href":1218},"Implementierungszeitplan und L�nder�bersicht",[968,1286,1287],{},[1216,1288,1289],{"href":433},"Peppol BIS Billing V3",[968,1291,1292],{},[1216,1293,1294],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",{"title":759,"searchDepth":760,"depth":760,"links":1296},[1297,1298,1299,1300,1301,1302,1303,1304,1305,1306,1307],{"id":956,"depth":760,"text":957},{"id":994,"depth":760,"text":995},{"id":1019,"depth":760,"text":1020},{"id":1052,"depth":760,"text":1053},{"id":1079,"depth":760,"text":1080},{"id":1089,"depth":760,"text":1090},{"id":1110,"depth":760,"text":1111},{"id":1117,"depth":760,"text":1118},{"id":1223,"depth":760,"text":1224},{"id":1230,"depth":760,"text":1231},{"id":1267,"depth":760,"text":1308},"Verwandte Themen- Was ist ViDA?","Alles �ber die ViDA E-Rechnungspflicht und Digital Reporting Requirements: was sich bis 2030 �ndert, wie DRR funktioniert, EN 16931.",[1311,1312,1313,1314,1315,1316,1317,1318],"ViDA E-Rechnung","Digital Reporting Requirements","DRR Berichterstattung","EN 16931 Standard","5-Corner-Modell Peppol","grenz�berschreitende E-Rechnung","Zusammenfassende Meldung Ersatz","ViDA 2030","2026-06-15","2026-03-24","docs",{"og_image":1323},"/images/og/docs-lernen.png","Article",{"title":92,"description":1309},"regelgeving-europa/vida/e-facturatie-en-drr","bQIwUesZkcw35fGO5nn_6snyL_ythewPu5aq2A59fLE",{"id":1329,"title":1330,"body":1331,"description":759,"extension":768,"meta":1335,"more_other":21,"navigation":79,"on_this_page":1336,"path":1337,"seo":1338,"stem":1339,"view_all":21,"__hash__":1340},"translations/de/translations.md","Translations",{"type":756,"value":1332,"toc":1333},[],{"title":759,"searchDepth":760,"depth":760,"links":1334},[],{},"Auf dieser Seite","/de/translations",{"description":759},"de/translations","D_Fun9-vZ8qdtcAMVQjTs8qbFwKxKrmMwrudcNfhtHc",[1342,1347,1352,1356,1361,1366,1370,1374,1379],{"id":1343,"path":1344,"stem":1345,"title":1346},"home/cs/index.md","/cs","cs/index","Domů",{"id":1348,"path":1349,"stem":1350,"title":1351},"home/de/index.md","/de","de/index","Home",{"id":1353,"path":1354,"stem":1355,"title":1351},"home/en/index.md","/en","en/index",{"id":1357,"path":1358,"stem":1359,"title":1360},"home/es/index.md","/es","es/index","Inicio",{"id":1362,"path":1363,"stem":1364,"title":1365},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1367,"path":1368,"stem":1369,"title":1351},"home/it/index.md","/it","it/index",{"id":1371,"path":1372,"stem":1373,"title":1351},"home/nl/index.md","/nl","nl/index",{"id":1375,"path":1376,"stem":1377,"title":1378},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1380,"path":1381,"stem":1382,"title":1383},"home/sk/index.md","/sk","sk/index","Domov",[1385,1394,1402,1410,1418,1424,1432,1438,1444,1453,1461,1468,1475,1490,1495,1500,1506,1511,1516,1521,1527,1534,1540,1547,1553,1559,1565,1572,1579,1585,1592,1600,1606,1613,1620,1628,1634,1639,1648,1653,1658,1663,1669,1675,1681,1687,1694,1701,1708,1712,1718,1724,1729,1735,1741,1747,1759,1767,1774,1781,1787,1794,1806,1812,1817,1823,1829,1836,1843,1850,1856,1862,1869,1873,1879,1883,1890,1895,1900,1907,1913,1920,1927,1933,1939,1944,1951,1958,1965,1972,1978,1983,1992,1998,2004,2010,2017,2024,2030,2036,2041,2052,2058,2064,2069,2075,2079,2085,2090,2094,2098,2102,2106,2112,2119,2123,2129,2135,2140,2146,2150,2155,2161,2167,2173,2179,2185,2191,2197,2203,2208,2214,2218,2224],{"id":1386,"path":1387,"stem":1388,"title":1389,"description":1390,"icon":1391,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1392,"external_url":21,"navigation":79,"redirect":1393},"sections/de/1.loesungen/20.sector-wholesale-distribution.md","/de/loesungen/sector-wholesale-distribution","de/1.loesungen/20.sector-wholesale-distribution","Großhandel und Distribution","E-Rechnung und Rechnungsverarbeitung für Großhandel und Distribution. Multi-Format-Unterstützung, Peppol-Erreichbarkeit und internationale Weiterleitung.","box","industries","/de/branchen/grosshandel-und-distribution",{"id":1395,"path":1396,"stem":1397,"title":1398,"description":1399,"icon":1400,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1392,"external_url":21,"navigation":79,"redirect":1401},"sections/de/1.loesungen/23.sector-manufacturing.md","/de/loesungen/sector-manufacturing","de/1.loesungen/23.sector-manufacturing","Industrie und Fertigung","E-Rechnung und Rechnungsverarbeitung für Industrie und Fertigung. Multi-Format-Unterstützung, internationale Weiterleitung und automatische Verarbeitung.","gear","/de/branchen/industrie-und-fertigung",{"id":1403,"path":1404,"stem":1405,"title":1406,"description":1407,"icon":1408,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1392,"external_url":21,"navigation":79,"redirect":1409},"sections/de/1.loesungen/24.sector-retail-ecommerce.md","/de/loesungen/sector-retail-ecommerce","de/1.loesungen/24.sector-retail-ecommerce","Einzelhandel und E-Commerce","E-Rechnung und Rechnungsverarbeitung für Einzelhandel und E-Commerce. Hohe Volumina eingehender Rechnungen, Peppol für gewerbliche Lieferanten.","shopping-cart","/de/branchen/einzelhandel-und-ecommerce",{"id":1411,"path":1412,"stem":1413,"title":1414,"description":1415,"icon":1416,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1392,"external_url":21,"navigation":79,"redirect":1417},"sections/de/1.loesungen/25.sector-business-services.md","/de/loesungen/sector-business-services","de/1.loesungen/25.sector-business-services","Unternehmensdienstleistungen","E-Rechnung für Unternehmensdienstleister. 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