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vereinbaren","/ressourcen/termin-vereinbaren",[949,951,954],{"label":645,"url":950},"/datenschutz",{"label":952,"url":953},"Allgemeine Geschäftsbedingungen","/allgemeine-geschaeftsbedingungen",{"label":955,"url":956},"Haftungsausschluss","/haftungsausschluss",[958,962,966,970,974],{"icon":959,"url":960,"label":961},"linkedin","https://www.linkedin.com/company/econnect-international/","LinkedIn",{"icon":963,"url":964,"label":965},"instagram","https://www.instagram.com/econnect_bv","Instagram",{"icon":967,"url":968,"label":969},"tiktok","https://www.tiktok.com/@econnect_bv","TikTok",{"icon":971,"url":972,"label":973},"x","https://x.com/eConnect_BV","X",{"icon":975,"url":976,"label":977},"facebook","https://www.facebook.com/theinvoicingcompany/","Facebook","© {year} eConnect. Alle Rechte vorbehalten.",{},"/de/settings",{"description":783},"de/settings","WioqiaUdSRIPMPhYgik76NZStw-WRbvp08b7Uz3Wqv0",{"id":985,"title":98,"auth":21,"body":986,"canonical":21,"description":1357,"extension":792,"icon":21,"image":21,"keywords":1358,"last_reviewed":1367,"last_updated":1368,"layout":1369,"listed":34,"meta":1370,"nav_column":21,"nav_tab":21,"navigation":364,"no_index":34,"path":99,"redirect":21,"schema_type":1372,"search_boost":21,"seo":1373,"seo_description":21,"seo_title":21,"show_chat":364,"stem":100,"translationKey":1374,"__hash__":1375},"knowledge/de/5.docs/2.wissen/2.vorschriften/1.europa/02.vida/2.e-rechnung-und-drr.md",{"type":780,"value":987,"toc":1343},[988,992,1001,1004,1009,1012,1015,1043,1047,1050,1065,1068,1072,1075,1078,1098,1101,1105,1112,1122,1125,1128,1132,1135,1138,1142,1145,1156,1159,1163,1166,1170,1173,1256,1263,1271,1275,1278,1282,1285,1288,1291,1301,1312],[989,990,98],"h1",{"id":991},"e-rechnung-und-drr",[993,994,995,996,1000],"p",{},"Die erste und wichtigste S�ule von ViDA dreht sich um E-Rechnung und digitale Berichterstattung. Ab dem ",[997,998,999],"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.",[993,1002,1003],{},"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.",[1005,1006,1008],"h2",{"id":1007},"was-ndert-sich-konkret","Was �ndert sich konkret?",[993,1010,1011],{},"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.",[993,1013,1014],{},"Ab 2030 gilt f�r jede Intra-EU-B2B-Transaktion:",[1016,1017,1018,1025,1031,1037],"ol",{},[1019,1020,1021,1024],"li",{},[997,1022,1023],{},"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.",[1019,1026,1027,1030],{},[997,1028,1029],{},"Der Absender meldet Rechnungsdaten innerhalb von 10 Tagen"," nach Ausstellung an die Steuerbeh�rde (Digital Reporting).",[1019,1032,1033,1036],{},[997,1034,1035],{},"Der Empf�nger meldet den Empfang innerhalb von 5 Tagen"," nach Erhalt der E-Rechnung. Dies ist eine Voraussetzung f�r den Vorsteuerabzug.",[1019,1038,1039,1042],{},[997,1040,1041],{},"Die Zusammenfassende Meldung entf�llt."," Die periodische Auflistung wird �berfl�ssig, da die Berichtsdaten direkt aus E-Rechnungen abgeleitet werden.",[1005,1044,1046],{"id":1045},"welche-transaktionen-fallen-unter-drr","Welche Transaktionen fallen unter DRR?",[993,1048,1049],{},"DRR deckt ein breites Spektrum grenz�berschreitender Transaktionen ab:",[1051,1052,1053,1056,1059,1062],"ul",{},[1019,1054,1055],{},"Innergemeinschaftliche Lieferungen und Erwerbe von Waren",[1019,1057,1058],{},"Grenz�berschreitende Dienstleistungen (einschlie�lich B2B-Dienstleistungen mit Reverse Charge)",[1019,1060,1061],{},"Dreiecksgesch�fte (Triangulation)",[1019,1063,1064],{},"Energiehandel (Gas, Strom, W�rme, K�lte)",[993,1066,1067],{},"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.",[1005,1069,1071],{"id":1070},"die-en-16931-norm","Die EN 16931-Norm",[993,1073,1074],{},"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.",[993,1076,1077],{},"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:",[1016,1079,1080,1086,1092],{},[1019,1081,1082,1085],{},[997,1083,1084],{},"Bankkonto des Absenders (IBAN)",": Die Bankkontonummer der rechnungsstellenden Partei wird verpflichtend.",[1019,1087,1088,1091],{},[997,1089,1090],{},"Zahlungsplan",": Bei Teilzahlungen m�ssen die vereinbarten Termine und Betr�ge aufgef�hrt werden.",[1019,1093,1094,1097],{},[997,1095,1096],{},"Korrekturechnungsreferenz",": Bei Gutschriften und Korrekturrechnungen muss eine Folgenummer und ein Verweis auf die Originalrechnung angegeben werden.",[993,1099,1100],{},"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.",[1005,1102,1104],{"id":1103},"das-5-corner-modell","Das 5-Corner-Modell",[993,1106,1107,1108,1111],{},"ViDA f�hrt effektiv das ",[997,1109,1110],{},"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.",[1113,1114,1119],"pre",{"className":1115,"code":1117,"language":1118},[1116],"language-text","Absender --? Access Point (C2) --? Access Point (C3) --? Empf�nger\n                    �                        �\n                    +--? Steuerbeh�rde ?-----+\n                          (Corner 5)\n","text",[1120,1121,1117],"code",{"__ignoreMap":783},[993,1123,1124],{},"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.",[993,1126,1127],{},"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.",[1005,1129,1131],{"id":1130},"ablsung-der-zusammenfassenden-meldung","Abl�sung der Zusammenfassenden Meldung",[993,1133,1134],{},"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.",[993,1136,1137],{},"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.",[1005,1139,1141],{"id":1140},"zentrales-vies-system","Zentrales VIES-System",[993,1143,1144],{},"Die gemeldeten Daten werden in einem erneuerten EU-weiten VIES-System (VAT Information Exchange System) gespeichert. Dieses System wird erweitert um:",[1051,1146,1147,1150,1153],{},[1019,1148,1149],{},"Eine zentrale Transaktionsdatenbank f�r alle DRR-Meldungen",[1019,1151,1152],{},"Integration mit CESOP (Zahlungsdaten) und Zollsystemen",[1019,1154,1155],{},"Automatisierte Abgleiche zwischen Mitgliedstaaten",[993,1157,1158],{},"Die erste Version des erneuerten VIES wird f�r 2027 erwartet.",[1005,1160,1162],{"id":1161},"keine-empfngerzustimmung-erforderlich","Keine Empf�ngerzustimmung erforderlich",[993,1164,1165],{},"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.",[1005,1167,1169],{"id":1168},"nationale-mandate","Nationale Mandate",[993,1171,1172],{},"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:",[1174,1175,1176,1192],"table",{},[1177,1178,1179],"thead",{},[1180,1181,1182,1186,1189],"tr",{},[1183,1184,1185],"th",{},"Land",[1183,1187,1188],{},"Status",[1183,1190,1191],{},"Wann",[1193,1194,1195,1208,1220,1232,1244],"tbody",{},[1180,1196,1197,1202,1205],{},[1198,1199,1200],"td",{},[997,1201,237],{},[1198,1203,1204],{},"Stufenweise Pflicht (große/mittlere Sep 2026, KMU/Mikro Sep 2027)",[1198,1206,1207],{},"September 2026 / September 2027",[1180,1209,1210,1214,1217],{},[1198,1211,1212],{},[997,1213,124],{},[1198,1215,1216],{},"B2B-E-Rechnungspflicht (XRechnung/ZUGFeRD)",[1198,1218,1219],{},"Stufenweise ab 2025",[1180,1221,1222,1226,1229],{},[1198,1223,1224],{},[997,1225,149],{},[1198,1227,1228],{},"E-Rechnung 2026, Near-Real-Time-Berichterstattung 2028",[1198,1230,1231],{},"Stufenweise",[1180,1233,1234,1238,1241],{},[1198,1235,1236],{},[997,1237,296],{},[1198,1239,1240],{},"KSeF verpflichtend",[1198,1242,1243],{},"Feb 2026 (gro�e), Apr 2026 (USt-Pflichtige), Jan 2027 (Mikro)",[1180,1245,1246,1250,1253],{},[1198,1247,1248],{},[997,1249,331],{},[1198,1251,1252],{},"B2B-Anforderungen in Vorbereitung",[1198,1254,1255],{},"Abgestimmt auf ViDA-Zeitplan",[993,1257,1258,1259,1262],{},"Sp�testens zum ",[997,1260,1261],{},"1. Januar 2035"," m�ssen alle nationalen Systeme auf den ViDA-Standard abgestimmt sein.",[993,1264,1265,1266,1270],{},"Siehe die ",[1267,1268,1269],"a",{"href":111},"L�nderseiten"," f�r Details pro Land.",[1005,1272,1274],{"id":1273},"eu-implementierung-und-dialog","EU-Implementierung und Dialog",[993,1276,1277],{},"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.",[1005,1279,1281],{"id":1280},"was-bedeutet-das-fr-econnect-kunden","Was bedeutet das f�r eConnect-Kunden?",[993,1283,1284],{},"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.",[993,1286,1287],{},"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.",[1289,1290],"hr",{},[993,1292,1293,1294,1300],{},"M�chten Sie wissen, ob Ihr Rechnungsprozess f�r die DRR-Verpflichtung bereit ist? ",[1267,1295,1299],{"href":1296,"rel":1297},"https://econnect.eu/de/uber-uns/kontakt",[1298],"nofollow","Kontaktieren Sie uns",".",[1302,1303,1309],"e-button",{"className":1304,"target":1306,"to":1307,"variant":1308},[1305],"mt-4","_blank","https://econnect.eu/de/e-facturatie","link",[993,1310,1311],{},"Entdecken Sie, wie eConnect hilft",[1313,1314,1315,1321],"docs-related",{},[1005,1316,1318,1319],{"id":1317},"verwandte-themen-was-ist-vida","Verwandte Themen- ",[1267,1320,94],{"href":95},[1051,1322,1323,1328,1333,1338],{},[1019,1324,1325],{},[1267,1326,1327],{"href":103},"Kontinuierliche Berichterstattung und CTC-Modelle",[1019,1329,1330],{},[1267,1331,1332],{"href":111},"Implementierungszeitplan und L�nder�bersicht",[1019,1334,1335],{},[1267,1336,1337],{"href":460},"Peppol BIS Billing V3",[1019,1339,1340],{},[1267,1341,1342],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",{"title":783,"searchDepth":784,"depth":784,"links":1344},[1345,1346,1347,1348,1349,1350,1351,1352,1353,1354,1355],{"id":1007,"depth":784,"text":1008},{"id":1045,"depth":784,"text":1046},{"id":1070,"depth":784,"text":1071},{"id":1103,"depth":784,"text":1104},{"id":1130,"depth":784,"text":1131},{"id":1140,"depth":784,"text":1141},{"id":1161,"depth":784,"text":1162},{"id":1168,"depth":784,"text":1169},{"id":1273,"depth":784,"text":1274},{"id":1280,"depth":784,"text":1281},{"id":1317,"depth":784,"text":1356},"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.",[1359,1360,1361,1362,1363,1364,1365,1366],"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":1371},"/images/og/docs-lernen.png","Article",{"title":98,"description":1357},"regelgeving-europa/vida/e-facturatie-en-drr","dUU6_qItGEaY7el5aNv3Z-5LPHZjgAI1hUfo_X19MU4",[1377,1382,1387,1391,1396,1401,1405,1409,1414],{"id":1378,"path":1379,"stem":1380,"title":1381},"home/cs/index.md","/cs","cs/index","Domů",{"id":1383,"path":1384,"stem":1385,"title":1386},"home/de/index.md","/de","de/index","Home",{"id":1388,"path":1389,"stem":1390,"title":1386},"home/en/index.md","/en","en/index",{"id":1392,"path":1393,"stem":1394,"title":1395},"home/es/index.md","/es","es/index","Inicio",{"id":1397,"path":1398,"stem":1399,"title":1400},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1402,"path":1403,"stem":1404,"title":1386},"home/it/index.md","/it","it/index",{"id":1406,"path":1407,"stem":1408,"title":1386},"home/nl/index.md","/nl","nl/index",{"id":1410,"path":1411,"stem":1412,"title":1413},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1415,"path":1416,"stem":1417,"title":1418},"home/sk/index.md","/sk","sk/index","Domov",[1420,1429,1437,1445,1453,1459,1467,1473,1479,1488,1496,1503,1510,1525,1530,1535,1541,1546,1551,1556,1562,1569,1575,1582,1588,1594,1600,1607,1614,1620,1627,1635,1641,1648,1655,1663,1669,1674,1683,1688,1693,1698,1704,1710,1716,1722,1729,1736,1740,1746,1752,1757,1763,1769,1775,1786,1794,1800,1807,1813,1819,1830,1835,1840,1846,1852,1859,1866,1873,1879,1885,1892,1897,1903,1907,1913,1918,1923,1930,1936,1941,1947,1953,1958,1965,1972,1979,1986,1992,1997,2006,2012,2018,2024,2031,2038,2044,2050,2055,2065,2071,2077,2082,2088,2092,2097,2102,2106,2110,2114,2118,2123,2129,2133,2139,2145,2150,2156,2160,2165,2172,2178,2184,2190,2196,2202,2208,2214,2219,2225,2229,2235],{"id":1421,"path":1422,"stem":1423,"title":1424,"description":1425,"icon":1426,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1427,"external_url":21,"navigation":364,"redirect":1428},"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":1430,"path":1431,"stem":1432,"title":1433,"description":1434,"icon":1435,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1427,"external_url":21,"navigation":364,"redirect":1436},"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. 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Hohe Volumina eingehender Rechnungen, Peppol für gewerbliche Lieferanten.","shopping-cart","/de/branchen/einzelhandel-und-ecommerce",{"id":1446,"path":1447,"stem":1448,"title":1449,"description":1450,"icon":1451,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1427,"external_url":21,"navigation":364,"redirect":1452},"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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