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Anstatt nachtr�glich �ber Quartals- oder Jahreserkl�rungen zu pr�fen, verfolgen Steuerbeh�rden jede Transaktion mit. ViDA macht diesen Ansatz zur europ�ischen Norm.",[942,951,952],{},"Die Verschiebung zur kontinuierlichen Berichterstattung ist die grundlegendste Ver�nderung in der USt-Compliance der letzten Jahrzehnte. Wo die USt-Erf�llung traditionell eine Monats- oder Quartalsende-Aktivit�t war (USt-Erkl�rung einreichen, Zusammenfassende Meldung senden), wird sie mit CTC zu einem integrierten Bestandteil des t�glichen Rechnungsprozesses.",[954,955,957],"h2",{"id":956},"die-drei-ctc-modelle","Die drei CTC-Modelle",[942,959,960],{},"Es gibt drei Hauptvarianten von CTC, die sich darin unterscheiden, wann und wie die Steuerbeh�rde in den Rechnungsprozess einbezogen wird.",[962,963,965],"h3",{"id":964},"pre-clearance","Pre-Clearance",[942,967,968,969,972],{},"Bei Pre-Clearance wird die Rechnung ",[946,970,971],{},"vor dem Versand"," der Steuerbeh�rde zur Genehmigung vorgelegt. Die Rechnung ist erst rechtsg�ltig, nachdem die Steuerbeh�rde eine Referenznummer zugewiesen hat.",[942,974,975],{},"Dies ist das weitreichendste Modell. Die Steuerbeh�rde sieht jede Rechnung, bevor der Empf�nger sie erh�lt, wodurch Betrug nahezu unm�glich wird. Die Kehrseite: Der Rechnungsprozess h�ngt von der Verf�gbarkeit der Regierungsplattform ab, und es gibt einen zus�tzlichen Schritt zwischen Erstellung und Versand der Rechnung.",[942,977,978],{},[946,979,980],{},"L�nder mit Pre-Clearance:",[982,983,984,994],"ul",{},[985,986,987,989,990,993],"li",{},[946,988,187],{}," �ber das ",[946,991,992],{},"SdI"," (Sistema di Interscambio): Alle Rechnungen (B2B und B2G) werden zum SdI hochgeladen, gepr�ft und erst dann an den Empf�nger weitergeleitet. Italien war das erste EU-Land, das dieses Modell einf�hrte (2019), und gilt als Vorbild f�r den Rest Europas.",[985,995,996,989,998,1001],{},[946,997,260],{},[946,999,1000],{},"KSeF"," (Krajowy System e-Faktur): Vergleichbar mit dem italienischen Modell. Ab Februar 2026 verpflichtend f�r gro�e Steuerpflichtige, ab April 2026 f�r alle �brigen Unternehmen und ab Januar 2027 f�r Kleinstunternehmer.",[962,1003,1005],{"id":1004},"post-clearance","Post-Clearance",[942,1007,1008,1009,1012],{},"Bei Post-Clearance wird die Rechnung ",[946,1010,1011],{},"direkt an den Empf�nger gesendet",", w�hrend gleichzeitig Berichtsdaten an die Steuerbeh�rde gehen. Die Rechnung muss nicht vorab genehmigt werden, aber die Steuerbeh�rde erh�lt die Daten in Echtzeit.",[942,1014,1015],{},"Dies ist das Modell, das am besten zum Peppol 5-Corner-Modell und zur ViDA DRR-Architektur passt. Der Rechnungsfluss wird nicht verz�gert, aber die Steuerbeh�rde erh�lt dieselben Daten wie bei Pre-Clearance. F�r Unternehmen ist dies das am wenigsten eingreifende Echtzeit-Modell: Der Service Provider wickelt die Berichterstattung ab, ohne dass sich der Rechnungsprozess �ndert.",[942,1017,1018],{},[946,1019,1020],{},"L�nder mit Post-Clearance:",[982,1022,1023,1031,1039,1044,1049],{},[985,1024,1025,989,1027,1030],{},[946,1026,167],{},[946,1028,1029],{},"PPF/PA","-System (Plateforme Publique de Facturation / Plateforme Agréée): Die PA sendet eine CDAR-Nachricht an die PPF. Verpflichtend ab September 2026 f�r gro�e und mittlere Unternehmen, ab September 2027 f�r KMU und Kleinstunternehmen.",[985,1032,1033,989,1035,1038],{},[946,1034,285],{},[946,1036,1037],{},"Peppol 5-Corner-Modell",": Ein TDD (Tax Data Document) wird als f�nfte Ecke an die Steuerbeh�rde gesendet.",[985,1040,1041,1043],{},[946,1042,369],{}," �ber das Peppol 5-Corner-Modell mit TDD AE.",[985,1045,1046,1048],{},[946,1047,192],{}," über das Peppol-Netzwerk mit Echtzeit-Fiskalisierung bei der Steuerbehörde. Verpflichtend seit 1. Januar 2026 für USt-pflichtige Unternehmen, ab Januar 2027 für nicht-USt-pflichtige Unternehmen.",[985,1050,1051,1053],{},[946,1052,374],{}," über das Peppol-5-Corner-Modell mit TDD OM und dem Fawtara Portal. Die PASR befindet sich im Member Review (bis 20. April 2026).",[962,1055,1057],{"id":1056},"post-audit","Post-Audit",[942,1059,1060,1061,1064],{},"Bei Post-Audit werden Rechnungsdaten ",[946,1062,1063],{},"periodisch"," gemeldet, typischerweise �ber eine standardisierte Datei wie SAF-T. Die Steuerbeh�rde pr�ft nachtr�glich auf Basis der gelieferten Daten.",[942,1066,1067],{},"Dies ist das am wenigsten eingreifende Modell f�r Unternehmen. Es gibt keine Echtzeit-Auswirkung auf den Rechnungsprozess. Es bietet der Steuerbeh�rde jedoch auch den geringsten direkten Einblick, wodurch die Betrugspr�vention weniger effektiv ist. Viele L�nder, die Post-Audit verwenden, bewegen sich daher in Richtung eines der anderen Modelle.",[942,1069,1070],{},[946,1071,1072],{},"L�nder mit Post-Audit:",[982,1074,1075,1080,1085],{},[985,1076,1077,1079],{},[946,1078,255],{}," mit SAF-T",[985,1081,1082,1084],{},[946,1083,265],{}," mit SAF-T PT (Portugal ist auch eine Peppol Authority, hat aber kein PASR ver�ffentlicht)",[985,1086,1087,1089],{},[946,1088,260],{}," verwendet SAF-T erg�nzend zu KSeF",[954,1091,1093],{"id":1092},"vergleich-der-ctc-modelle","Vergleich der CTC-Modelle",[1095,1096,1097,1113],"table",{},[1098,1099,1100],"thead",{},[1101,1102,1103,1107,1109,1111],"tr",{},[1104,1105,1106],"th",{},"Merkmal",[1104,1108,965],{},[1104,1110,1005],{},[1104,1112,1057],{},[1114,1115,1116,1133,1148,1164,1180],"tbody",{},[1101,1117,1118,1124,1127,1130],{},[1119,1120,1121],"td",{},[946,1122,1123],{},"Wann Berichterstattung",[1119,1125,1126],{},"Vor Rechnungsstellung",[1119,1128,1129],{},"Gleichzeitig mit Rechnungsstellung",[1119,1131,1132],{},"Periodisch (Monat/Quartal)",[1101,1134,1135,1140,1143,1146],{},[1119,1136,1137],{},[946,1138,1139],{},"Genehmigung Steuerbeh�rde",[1119,1141,1142],{},"Ja, vorab",[1119,1144,1145],{},"Nein",[1119,1147,1145],{},[1101,1149,1150,1155,1158,1161],{},[1119,1151,1152],{},[946,1153,1154],{},"Auswirkung auf Rechnungsprozess",[1119,1156,1157],{},"Hoch (zus�tzlicher Schritt, plattformabh�ngig)",[1119,1159,1160],{},"Gering (Service Provider wickelt ab)",[1119,1162,1163],{},"Keine direkte Auswirkung",[1101,1165,1166,1171,1174,1177],{},[1119,1167,1168],{},[946,1169,1170],{},"Betrugspr�vention",[1119,1172,1173],{},"Sehr effektiv",[1119,1175,1176],{},"Effektiv",[1119,1178,1179],{},"Begrenzt",[1101,1181,1182,1187,1190,1193],{},[1119,1183,1184],{},[946,1185,1186],{},"Beispiel",[1119,1188,1189],{},"Italien (SdI), Polen (KSeF)",[1119,1191,1192],{},"Frankreich (PPF/PA), ViDA DRR",[1119,1194,1195],{},"Norwegen (SAF-T)",[954,1197,1199],{"id":1198},"welches-modell-whlt-vida","Welches Modell w�hlt ViDA?",[942,1201,1202,1203,1206],{},"ViDAs Digital Reporting Requirements (DRR) basieren auf dem ",[946,1204,1205],{},"Post-Clearance-Modell",": Rechnungsdaten werden gleichzeitig mit dem Rechnungsversand an die Steuerbeh�rde gemeldet, ohne dass eine vorherige Genehmigung erforderlich ist. Dies ist eine bewusste Entscheidung: Sie bietet die Vorteile des Echtzeit-Einblicks, ohne den Rechnungsprozess zu verlangsamen.",[942,1208,1209],{},"Mitgliedstaaten, die bereits ein Pre-Clearance-System haben (wie Italien und Polen), d�rfen es beibehalten, m�ssen ihre Systeme aber sp�testens zum 1. Januar 2035 auf den ViDA-Standard abstimmen. Diese L�nder werden wahrscheinlich ihr Pre-Clearance-Modell mit ViDA-DRR-Kompatibilit�t kombinieren.",[954,1211,1213],{"id":1212},"der-trend-von-periodisch-zu-echtzeit","Der Trend: von periodisch zu Echtzeit",[942,1215,1216],{},"Der weltweite Trend ist klar: Steuerbeh�rden bewegen sich von Post-Audit (nachtr�gliche Pr�fung) zu Pre- oder Post-Clearance (Echtzeit-�berwachung). ViDA beschleunigt diese Bewegung in Europa. Die Zahlen unterstreichen die Dringlichkeit: Die VAT Gap in der EU betrug 2020 ganze 99 Milliarden Euro, wovon sch�tzungsweise ein Viertel auf Betrug beim innergemeinschaftlichen Handel zur�ckzuf�hren ist. Die Die gesamten wirtschaftlichen Vorteile von ViDA werden auf € 172 bis € 214 Milliarden über zehn Jahre geschätzt. Mitgliedstaaten können bis zu € 18 Milliarden pro Jahr mehr an USt-Einnahmen erwarten, wovon circa € 11 Milliarden konkret durch wirksamere Betrugsbekämpfung via CTC-Berichterstattung.",[942,1218,1219],{},"Dieser Trend beschr�nkt sich nicht auf Europa. L�nder wie Brasilien, Indien, Mexiko und Saudi-Arabien haben bereits weitreichende CTC-Systeme. Die EU hinkt in diesem Bereich hinterher, holt mit ViDA aber in einem Schritt einen gro�en Teil des R�ckstands auf.",[942,1221,1222],{},"Am 28. Oktober 2025 organisierte die Europ�ische Kommission einen Implementation Dialogue mit 38 Stakeholdern aus Wirtschaft, Branchenverb�nden und dem Steuerberatungssektor. Ein zentrales Thema war der Bedarf an einem harmonisierten DRR-�bermittlungsmodell, um zu verhindern, dass Mitgliedstaaten jeweils ein eigenes Berichtsformat entwickeln. Kommissar Hoekstra bezeichnete ViDA als eine der bedeutendsten EU-USt-Reformen der letzten Jahrzehnte.",[942,1224,1225],{},"F�r international t�tige Unternehmen ist die Botschaft klar: Investieren Sie jetzt in strukturierte E-Rechnung. Die Frage ist nicht ob, sondern wann Sie mit Echtzeit-Berichterstattung konfrontiert werden.",[954,1227,1229],{"id":1228},"wie-econnect-alle-ctc-modelle-untersttzt","Wie eConnect alle CTC-Modelle unterst�tzt",[942,1231,1232],{},"Die PSB von eConnect ist so konzipiert, dass sie mit allen CTC-Modellen funktioniert, unabh�ngig vom Land des Empf�ngers:",[982,1234,1235,1240,1245],{},[985,1236,1237,1239],{},[946,1238,965],{}," (Italien, Polen): Direkte Integration mit SdI und KSeF. Rechnungen werden automatisch zur Genehmigung eingereicht.",[985,1241,1242,1244],{},[946,1243,1005],{}," (Frankreich, Slowakei, VAE): Automatische TDD/CDAR-Berichterstattung �ber das 5-Corner-Modell. Die Berichterstattung l�uft im Hintergrund.",[985,1246,1247,1250],{},[946,1248,1249],{},"ViDA DRR",": Sobald die Verpflichtung in Kraft tritt, wickelt die PSB die DRR-Berichterstattung automatisch f�r alle grenz�berschreitenden EU-Transaktionen ab.",[942,1252,1253],{},"Als Kunde m�ssen Sie Ihren Rechnungsprozess nicht pro Land anpassen. Die PSB bestimmt anhand des Empf�ngers, welches CTC-Modell gilt, und w�hlt automatisch die richtige Berichtsmethode.",[1255,1256],"hr",{},[942,1258,1259,1260,1265],{},"M�chten Sie mehr �ber die spezifischen Anforderungen pro Land erfahren? Siehe den ",[1261,1262,1264],"a",{"href":1263},"/de/docs/wissen/vorschriften/europa/vida/zeitplan","Implementierungszeitplan und die L�nder�bersicht",".",[1267,1268,1272],"e-button",{"className":1269,"to":24,"variant":1271},[1270],"mt-4","link",[942,1273,1274],{},"Internationale �bersicht ansehen",[1276,1277,1278,1285],"docs-related",{},[954,1279,1281,1282],{"id":1280},"verwandte-themen-was-ist-vida","Verwandte Themen- ",[1261,1283,88],{"href":1284},"/de/docs/wissen/vorschriften/europa/vida/was-ist-vida",[982,1286,1287,1292,1298,1303,1309,1314],{},[985,1288,1289],{},[1261,1290,92],{"href":1291},"/de/docs/wissen/vorschriften/europa/vida/e-rechnung-und-drr",[985,1293,1294],{},[1261,1295,1297],{"href":1296},"/de/docs/wissen/vorschriften/europa/frankreich","E-Rechnung in Frankreich",[985,1299,1300],{},[1261,1301,1302],{"href":261},"E-Rechnung in Polen",[985,1304,1305],{},[1261,1306,1308],{"href":1307},"/de/docs/wissen/vorschriften/sonstige/naher-osten/e-rechnung-vae","E-Rechnung in den VAE",[985,1310,1311],{},[1261,1312,1313],{"href":266},"E-Rechnung in Portugal",[985,1315,1316],{},[1261,1317,1318],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",{"title":759,"searchDepth":760,"depth":760,"links":1320},[1321,1327,1328,1329,1330,1331],{"id":956,"depth":760,"text":957,"children":1322},[1323,1325,1326],{"id":964,"depth":1324,"text":965},3,{"id":1004,"depth":1324,"text":1005},{"id":1056,"depth":1324,"text":1057},{"id":1092,"depth":760,"text":1093},{"id":1198,"depth":760,"text":1199},{"id":1212,"depth":760,"text":1213},{"id":1228,"depth":760,"text":1229},{"id":1280,"depth":760,"text":1332},"Verwandte Themen- Was ist ViDA?","Continuous Transaction Controls (CTC) erkl�rt: wie Steuerbeh�rden Rechnungsdaten in Echtzeit �ber Pre-Clearance, Post-Clearance und Post-Audit-Modelle erhalten.",[948,1335,1336,1205,1337,1338,1339,1340,1341],"CTC E-Rechnung","Pre-Clearance-Modell","Echtzeit USt-Berichterstattung","kontinuierliche Transaktionskontrollen","SdI Italien","KSeF Polen","5-Corner-Modell","2026-06-15","2026-03-24","docs",{"og_image":1346},"/images/og/docs-lernen.png","Article",{"title":96,"description":1333},"regelgeving-europa/vida/continue-rapportage","svwv_WuL8DjBzm-IbYgFTNgDSdKyIU1BZyZHLMrAaZA",{"id":1352,"title":1353,"body":1354,"description":759,"extension":768,"meta":1358,"more_other":21,"navigation":79,"on_this_page":1359,"path":1360,"seo":1361,"stem":1362,"view_all":21,"__hash__":1363},"translations/de/translations.md","Translations",{"type":756,"value":1355,"toc":1356},[],{"title":759,"searchDepth":760,"depth":760,"links":1357},[],{},"Auf dieser Seite","/de/translations",{"description":759},"de/translations","D_Fun9-vZ8qdtcAMVQjTs8qbFwKxKrmMwrudcNfhtHc",[1365,1370,1375,1379,1384,1389,1393,1397,1402],{"id":1366,"path":1367,"stem":1368,"title":1369},"home/cs/index.md","/cs","cs/index","Domů",{"id":1371,"path":1372,"stem":1373,"title":1374},"home/de/index.md","/de","de/index","Home",{"id":1376,"path":1377,"stem":1378,"title":1374},"home/en/index.md","/en","en/index",{"id":1380,"path":1381,"stem":1382,"title":1383},"home/es/index.md","/es","es/index","Inicio",{"id":1385,"path":1386,"stem":1387,"title":1388},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1390,"path":1391,"stem":1392,"title":1374},"home/it/index.md","/it","it/index",{"id":1394,"path":1395,"stem":1396,"title":1374},"home/nl/index.md","/nl","nl/index",{"id":1398,"path":1399,"stem":1400,"title":1401},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1403,"path":1404,"stem":1405,"title":1406},"home/sk/index.md","/sk","sk/index","Domov",[1408,1417,1425,1433,1441,1447,1455,1461,1467,1476,1484,1491,1498,1513,1518,1523,1529,1534,1539,1544,1550,1557,1563,1570,1576,1582,1588,1595,1602,1608,1615,1623,1629,1636,1643,1651,1657,1662,1671,1676,1681,1686,1692,1698,1704,1710,1717,1724,1731,1735,1741,1747,1752,1758,1764,1770,1782,1790,1797,1804,1810,1817,1829,1835,1840,1846,1852,1859,1866,1873,1879,1885,1892,1896,1902,1906,1913,1918,1923,1930,1936,1943,1950,1956,1962,1967,1974,1981,1988,1995,2001,2006,2015,2021,2027,2033,2040,2047,2053,2059,2064,2075,2081,2087,2092,2098,2102,2108,2113,2117,2121,2125,2129,2135,2142,2146,2152,2158,2163,2169,2173,2178,2184,2190,2196,2202,2208,2214,2220,2226,2231,2237,2241,2247],{"id":1409,"path":1410,"stem":1411,"title":1412,"description":1413,"icon":1414,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1415,"external_url":21,"navigation":79,"redirect":1416},"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":1418,"path":1419,"stem":1420,"title":1421,"description":1422,"icon":1423,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1415,"external_url":21,"navigation":79,"redirect":1424},"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":1426,"path":1427,"stem":1428,"title":1429,"description":1430,"icon":1431,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1415,"external_url":21,"navigation":79,"redirect":1432},"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":1434,"path":1435,"stem":1436,"title":1437,"description":1438,"icon":1439,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1415,"external_url":21,"navigation":79,"redirect":1440},"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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