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Das VAE-Modell heißt offiziell DCTCE (Digital Continuous Transaction Controls for E-invoicing) und ist bemerkenswert, weil es als eines der ersten Länder außerhalb Europas das Peppol 5-Corner-Modell vollständig implementiert, einschließlich Echtzeit-Steuerberichterstattung.",[993,997,998],{},"Die rechtliche Grundlage bildet das Federal Decree-Law No. 16 of 2024, eine Anpassung des MwSt-Gesetzes, die am 1. November 2024 in Kraft getreten ist. Die stufenweise Einführung beginnt Mitte 2026, zunächst für Großunternehmen und Regierungslieferanten.",[1000,1001,1003],"h2",{"id":1002},"übersicht","Übersicht",[1005,1006,1007,1020],"table",{},[1008,1009,1010],"thead",{},[1011,1012,1013,1017],"tr",{},[1014,1015,1016],"th",{},"Aspekt",[1014,1018,1019],{},"Details",[1021,1022,1023,1035,1045,1055,1064,1074,1084,1094,1104,1117],"tbody",{},[1011,1024,1025,1032],{},[1026,1027,1028],"td",{},[1029,1030,1031],"strong",{},"Status",[1026,1033,1034],{},"Stufenweise verpflichtend (Mitte 2026)",[1011,1036,1037,1042],{},[1026,1038,1039],{},[1029,1040,1041],{},"Geltungsbereich",[1026,1043,1044],{},"B2B, B2G, G2G (B2C ausgenommen)",[1011,1046,1047,1052],{},[1026,1048,1049],{},[1029,1050,1051],{},"Modell",[1026,1053,1054],{},"DCTCE (5-Corner Peppol)",[1011,1056,1057,1061],{},[1026,1058,1059],{},[1029,1060,58],{},[1026,1062,1063],{},"PINT AE (Rechnung, Gutschrift, Self-Billing), TDD AE (Steuerberichterstattung)",[1011,1065,1066,1071],{},[1026,1067,1068],{},[1029,1069,1070],{},"Netzwerk",[1026,1072,1073],{},"Peppol eDelivery (SMP/SML, AS4)",[1011,1075,1076,1081],{},[1026,1077,1078],{},[1029,1079,1080],{},"Peppol Authority",[1026,1082,1083],{},"Ministry of Finance",[1011,1085,1086,1091],{},[1026,1087,1088],{},[1029,1089,1090],{},"Rechtsrahmen",[1026,1092,1093],{},"Federal Decree-Law No. 16 of 2024",[1011,1095,1096,1101],{},[1026,1097,1098],{},[1029,1099,1100],{},"Identifikator",[1026,1102,1103],{},"EAS 0235 (VAE TIN, erste 10 Ziffern der 15-stelligen TRN)",[1011,1105,1106,1111],{},[1026,1107,1108],{},[1029,1109,1110],{},"FTA Participant ID",[1026,1112,1113],{},[1114,1115,1116],"code",{},"0242:000773",[1011,1118,1119,1124],{},[1026,1120,1121],{},[1029,1122,1123],{},"PASR",[1026,1125,1126],{},"Genehmigt Juni 2025",[1000,1128,1130],{"id":1129},"das-dctce-5-corner-modell","Das DCTCE 5-Corner-Modell",[993,1132,1133],{},"Die VAE-Architektur folgt dem Peppol 5-Corner-Modell. Rechnungen werden dezentral über Peppol ausgetauscht, während Steuerdaten gleichzeitig an die Regierung gemeldet werden. Jede Partei im Modell hat eine klar definierte Rolle:",[1005,1135,1136,1149],{},[1008,1137,1138],{},[1011,1139,1140,1143,1146],{},[1014,1141,1142],{},"Corner",[1014,1144,1145],{},"Rolle",[1014,1147,1148],{},"Beschreibung",[1021,1150,1151,1164,1177,1190,1203],{},[1011,1152,1153,1158,1161],{},[1026,1154,1155],{},[1029,1156,1157],{},"C1",[1026,1159,1160],{},"Absender (Lieferant)",[1026,1162,1163],{},"Erstellt die Rechnung und übermittelt sie an seinen Access Point",[1011,1165,1166,1171,1174],{},[1026,1167,1168],{},[1029,1169,1170],{},"C2",[1026,1172,1173],{},"Access Point des Absenders",[1026,1175,1176],{},"Validiert die Rechnung (PINT AE), generiert TDD, sendet die Rechnung an C3 und TDD an C5",[1011,1178,1179,1184,1187],{},[1026,1180,1181],{},[1029,1182,1183],{},"C3",[1026,1185,1186],{},"Access Point des Empfängers",[1026,1188,1189],{},"Empfängt und validiert die Rechnung, liefert sie an C4, sendet MLS an C2 und TDD an C5",[1011,1191,1192,1197,1200],{},[1026,1193,1194],{},[1029,1195,1196],{},"C4",[1026,1198,1199],{},"Empfänger (Käufer)",[1026,1201,1202],{},"Empfängt die E-Rechnung über seinen Access Point",[1011,1204,1205,1210,1213],{},[1026,1206,1207],{},[1029,1208,1209],{},"C5",[1026,1211,1212],{},"FTA (Föderale Steuerbehörde)",[1026,1214,1215],{},"Empfängt TDD von C2 und C3, führt Prüfungen durch, sendet Empfangsbestätigung",[993,1217,1218],{},"Der entscheidende Unterschied zum Standard-Peppol-4-Corner-Modell besteht darin, dass sowohl der Access Point des Absenders (C2) als auch der des Empfängers (C3) ein Tax Data Document an die FTA senden. Die Steuerbehörde erhält dadurch Rechnungsdaten von beiden Seiten, wodurch ein 100%-Abgleich möglich ist.",[1000,1220,1222],{"id":1221},"tdd-und-tds-steuerberichterstattung","TDD und TDS: Steuerberichterstattung",[993,1224,1225,1226,1229],{},"Bei jeder Rechnung generiert der Access Point ein ",[1029,1227,1228],{},"Tax Data Document (TDD AE)"," mit den MwSt-relevanten Daten. Dieses Dokument wird parallel zum Rechnungsaustausch an die FTA gesendet. Das TDD enthält nicht den vollständigen Rechnungsinhalt, sondern ausschließlich die Daten, die die Steuerbehörde zur Überprüfung benötigt.",[993,1231,1232,1233,1236],{},"Wenn der Access Point einen Validierungsfehler feststellt, wird anstelle eines TDD ein ",[1029,1234,1235],{},"Tax Data Status (TDS)"," mit Fehlerinformationen gesendet. Die FTA erhält dann einen Fehlerbericht statt Rechnungsdaten, sodass klar ist, dass die Transaktion nicht erfolgreich abgeschlossen wurde.",[993,1238,1239],{},"Die TDD AE-Spezifikation (v1.0.2) ist ab dem 27. Januar 2026 verpflichtend. Das zugehörige Rechnungsformat PINT AE (v1.0.3) ist ab dem 8. April 2026 verpflichtend.",[1000,1241,1243],{"id":1242},"pint-ae-und-self-billing","PINT AE und Self-Billing",[993,1245,1246],{},"PINT AE ist die VAE-spezifische Variante der Peppol International Invoice, basierend auf EN 16931 mit zusätzlichen Feldern für das VAE-Steuersystem. Pflichtfelder umfassen die TRN (Tax Registration Number) von Lieferant und Kunde, MwSt-Spezifikationen und den Währungscode AED.",[993,1248,1249,1250,1253],{},"Jede Rechnung enthält eine ",[1029,1251,1252],{},"UUID",", über die die Rechnung im FTA-System nachverfolgbar ist. So ist jede Transaktion eindeutig identifizierbar, auch bei späteren Korrekturen oder Gutschriften.",[993,1255,1256,1257,1260],{},"Neben Rechnungen und Gutschriften unterstützt PINT AE auch ",[1029,1258,1259],{},"Self-Billing-Dokumente",". Beim Self-Billing erstellt der Käufer die Rechnung im Namen des Lieferanten. Dies ist in Branchen relevant, in denen diese Praxis üblich ist, beispielsweise in der Öl- und Gasindustrie.",[1000,1262,1264],{"id":1263},"vier-kundenszenarien","Vier Kundenszenarien",[993,1266,1267],{},"Abhängig davon, wo Absender und Empfänger ansässig sind, gelten unterschiedliche Regeln. Nachfolgend finden Sie die Empfehlung für jedes Szenario.",[1005,1269,1270,1282],{},[1008,1271,1272],{},[1011,1273,1274,1277,1279],{},[1014,1275,1276],{},"Szenario",[1014,1278,1148],{},[1014,1280,1281],{},"Was das bedeutet",[1021,1283,1284,1297,1310,1323],{},[1011,1285,1286,1291,1294],{},[1026,1287,1288],{},[1029,1289,1290],{},"VAE an VAE",[1026,1292,1293],{},"Beide Parteien in den VAE",[1026,1295,1296],{},"Vollständig verpflichtend. Rechnungsaustausch und TDD-Berichterstattung laufen automatisch über die Access Points.",[1011,1298,1299,1304,1307],{},[1026,1300,1301],{},[1029,1302,1303],{},"VAE ins Ausland",[1026,1305,1306],{},"VAE-Lieferant, Empfänger außerhalb der VAE",[1026,1308,1309],{},"Der Lieferant muss elektronisch fakturieren und TDD melden. Wenn der Empfänger kein Peppol hat, wird die Rechnung offline versendet und der AP meldet die Daten über einen Ersatzteilnehmer an die FTA.",[1011,1311,1312,1317,1320],{},[1026,1313,1314],{},[1029,1315,1316],{},"Ausland in die VAE",[1026,1318,1319],{},"Ausländischer Lieferant, VAE-Empfänger",[1026,1321,1322],{},"Keine zwingende Verpflichtung für die ausländische Partei, aber der VAE-Käufer muss die Rechnungsdaten in seiner Buchhaltung verarbeiten. Die Peppol-Anbindung wird dringend empfohlen.",[1011,1324,1325,1330,1333],{},[1026,1326,1327],{},[1029,1328,1329],{},"Ausland an Ausland",[1026,1331,1332],{},"Keine VAE-Beteiligung",[1026,1334,1335],{},"Keine VAE-Auswirkungen.",[1000,1337,1339],{"id":1338},"was-bedeutet-das-für-sie","Was bedeutet das für Sie?",[993,1341,1342,1345],{},[1029,1343,1344],{},"Fakturieren Sie an Unternehmen in den VAE?"," Dann bietet Peppol eine direkte und konforme Route. Der PSB von eConnect unterstützt PINT AE und leitet Rechnungen automatisch über das Peppol-Netzwerk an VAE-Empfänger weiter. Die Transformation von Ihrem bestehenden Rechnungsformat nach PINT AE erfolgt automatisch.",[993,1347,1348,1351],{},[1029,1349,1350],{},"Haben Sie eine Niederlassung in den VAE?"," Dann sollten Sie sich rechtzeitig an einen akkreditierten Peppol Access Point anschließen. Jedes Gruppenmitglied in einer MwSt-Gruppe benötigt einen eigenen Endpoint. Akkreditierte Service Provider sind verpflichtet, kleinen Unternehmen ein kostenloses Basis-E-Rechnungsprodukt anzubieten.",[993,1353,1354,1357],{},[1029,1355,1356],{},"Sind Sie ein ausländischer Lieferant ohne Peppol?"," Der VAE-Empfänger kann Rechnungen vorerst manuell verarbeiten, eine Peppol-Anbindung wird jedoch dringend empfohlen. Mit fortschreitender stufenweiser Einführung wird der elektronische Austausch zur Norm.",[1359,1360],"hr",{},[1362,1363,1367],"e-button",{"className":1364,"to":70,"variant":1366},[1365],"mt-4","link",[993,1368,1369],{},"Zurück zur Vorschriftenübersicht",[1371,1372,1373,1381],"docs-related",{},[1000,1374,1376,1377],{"id":1375},"verwandte-themen-pint-peppol-international-invoice","Verwandte Themen- ",[1378,1379,1380],"a",{"href":528},"PINT: Peppol International Invoice",[1382,1383,1384,1390,1395],"ul",{},[1385,1386,1387],"li",{},[1378,1388,1389],{"href":103},"Kontinuierliche Berichterstattung und CTC-Modelle",[1385,1391,1392],{},[1378,1393,1394],{"href":19},"Was ist Peppol und wie funktioniert das Netzwerk?",[1385,1396,1397],{},[1378,1398,1399],{"href":24},"Peppol international: Wo ist die E-Rechnung Pflicht?",{"title":783,"searchDepth":784,"depth":784,"links":1401},[1402,1403,1404,1405,1406,1407,1408],{"id":1002,"depth":784,"text":1003},{"id":1129,"depth":784,"text":1130},{"id":1221,"depth":784,"text":1222},{"id":1242,"depth":784,"text":1243},{"id":1263,"depth":784,"text":1264},{"id":1338,"depth":784,"text":1339},{"id":1375,"depth":784,"text":1409},"Verwandte Themen- PINT: Peppol International Invoice","E-Rechnung in den VAE: DCTCE-5-Corner-Modell, PINT AE, TDD-Berichterstattung und Szenarien für Kunden.",[1412,1413,1414,1415,1416,1417,1418,1419],"E-Rechnung VAE","PINT AE Peppol","Tax Data Document VAE","DCTCE E-Rechnung","5-Corner-Modell VAE","Self-Billing VAE","Peppol Naher Osten","TDD AE Steuerberichterstattung","2026-06-15","2026-03-24","docs",{"og_image":1424},"/images/og/docs-lernen.png","Article",{"title":396,"description":1410},"regelgeving-buiten-europa/vae","y-b0vA1s3EiHMGYkrsoXKN86JX-Zj--To9n0BRr83oE",[1430,1435,1440,1444,1449,1454,1458,1462,1467],{"id":1431,"path":1432,"stem":1433,"title":1434},"home/cs/index.md","/cs","cs/index","Domů",{"id":1436,"path":1437,"stem":1438,"title":1439},"home/de/index.md","/de","de/index","Home",{"id":1441,"path":1442,"stem":1443,"title":1439},"home/en/index.md","/en","en/index",{"id":1445,"path":1446,"stem":1447,"title":1448},"home/es/index.md","/es","es/index","Inicio",{"id":1450,"path":1451,"stem":1452,"title":1453},"home/fr/index.md","/fr","fr/index","Accueil",{"id":1455,"path":1456,"stem":1457,"title":1439},"home/it/index.md","/it","it/index",{"id":1459,"path":1460,"stem":1461,"title":1439},"home/nl/index.md","/nl","nl/index",{"id":1463,"path":1464,"stem":1465,"title":1466},"home/pl/index.md","/pl","pl/index","Strona główna",{"id":1468,"path":1469,"stem":1470,"title":1471},"home/sk/index.md","/sk","sk/index","Domov",[1473,1482,1490,1498,1506,1512,1520,1526,1532,1541,1549,1556,1563,1578,1583,1588,1594,1599,1604,1609,1615,1622,1628,1635,1641,1647,1653,1660,1667,1673,1680,1688,1694,1701,1708,1716,1722,1727,1736,1741,1746,1751,1757,1763,1769,1775,1782,1789,1793,1799,1805,1810,1816,1822,1828,1839,1847,1853,1860,1866,1872,1883,1888,1893,1899,1905,1912,1919,1926,1932,1938,1945,1950,1956,1960,1966,1971,1976,1983,1989,1994,2000,2006,2011,2018,2025,2032,2039,2045,2050,2059,2065,2071,2077,2084,2091,2097,2103,2108,2118,2124,2130,2135,2141,2145,2150,2155,2159,2163,2167,2171,2176,2182,2186,2192,2198,2203,2209,2213,2218,2225,2231,2237,2243,2249,2255,2261,2267,2272,2278,2282,2288],{"id":1474,"path":1475,"stem":1476,"title":1477,"description":1478,"icon":1479,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1480,"external_url":21,"navigation":364,"redirect":1481},"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":1483,"path":1484,"stem":1485,"title":1486,"description":1487,"icon":1488,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1480,"external_url":21,"navigation":364,"redirect":1489},"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":1491,"path":1492,"stem":1493,"title":1494,"description":1495,"icon":1496,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1480,"external_url":21,"navigation":364,"redirect":1497},"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":1499,"path":1500,"stem":1501,"title":1502,"description":1503,"icon":1504,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1480,"external_url":21,"navigation":364,"redirect":1505},"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. Versand via Peppol oder Rechnungsportal, aus dem Buchhaltungspaket oder per API-Anbindung.","briefcase","/de/branchen/unternehmensdienstleistungen",{"id":1507,"path":1508,"stem":1509,"title":1510,"description":1511,"icon":79,"image":21,"columns":21,"tabs":21,"nav_column":1480,"nav_tab":1480,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/30.sector-hochschulen.md","/de/loesungen/sector-hochschulen","de/1.loesungen/30.sector-hochschulen","E-Rechnung für Hochschulen","E-Rechnung und Peppol für Hochschulen und Universitäten: Empfang, Versand und Lieferantenaktivierung auf einer Plattform.",{"id":1513,"path":1514,"stem":1515,"title":1516,"description":1517,"icon":1518,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1519,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/automatische-transformation.md","/de/loesungen/automatische-transformation","de/1.loesungen/automatische-transformation","Automatische Transformation","Transformieren Sie Rechnungen automatisch zwischen XRechnung, ZUGFeRD, Peppol BIS, Factur-X und weiteren Formaten.","translate","ai-processing",{"id":1521,"path":1522,"stem":1523,"title":806,"description":1524,"icon":1525,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1480,"external_url":21,"navigation":34,"redirect":21},"sections/de/1.loesungen/branchen.md","/de/loesungen/branchen","de/1.loesungen/branchen","eConnect bedient Behörden, Bauwesen, Transport, Zeitarbeit, Wohnungsbau und weitere Branchen mit branchenspezifischer Compliance und Routierung.","building",{"id":1527,"path":1528,"stem":1529,"title":1530,"description":1531,"icon":440,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1519,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/e-ordering.md","/de/loesungen/e-ordering","de/1.loesungen/e-ordering","E‑Ordering","Purchase-to-Pay über Peppol: von der Bestellung bis zum Rechnungsabgleich, inklusive Order Flip.",{"id":1533,"path":1534,"stem":1535,"title":1536,"description":1537,"icon":1538,"image":1539,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1540,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/e-procurement.md","/de/loesungen/e-procurement","de/1.loesungen/e-procurement","E‑procurement","Beschaffung von der Bestellung bis zur Rechnung, inklusive Matching über Peppol.","assignment-check","/images/sfeer/sfeer-developer-scherm-analyse.jpg","smooth-e-invoicing",{"id":1542,"path":1543,"stem":1544,"title":1545,"description":1546,"icon":1547,"image":1548,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1540,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/e-rechnung.md","/de/loesungen/e-rechnung","de/1.loesungen/e-rechnung","Was ist E‑Rechnung","XML-Rechnung, die Software direkt über Peppol verarbeitet, mit Routing und Formaten.","sending-invoice","/images/sfeer/sfeer-collega-greenroom-lach.jpg",{"id":1550,"path":1551,"stem":1552,"title":1553,"description":1554,"icon":1555,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1519,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/email-klassifikation.md","/de/loesungen/email-klassifikation","de/1.loesungen/email-klassifikation","E-Mail-Klassifikation","Klassifiziert eingehende E-Mails; nur relevante Dokumente gelangen in die Verarbeitung.","envelope",{"id":1557,"path":1558,"stem":1559,"title":1560,"description":1561,"icon":1562,"image":21,"columns":21,"tabs":21,"nav_column":21,"nav_tab":1519,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/hybride-verarbeitung.md","/de/loesungen/hybride-verarbeitung","de/1.loesungen/hybride-verarbeitung","Hybride Verarbeitung","Eine Verarbeitungskette für Peppol, PDF, E-Mail und Papier. Strukturierte und unstrukturierte Eingänge auf derselben Plattform.","workflow",{"id":1564,"path":1565,"stem":1566,"title":797,"description":1567,"icon":1547,"image":21,"columns":1568,"tabs":1572,"nav_column":21,"nav_tab":21,"external_url":21,"navigation":364,"redirect":21},"sections/de/1.loesungen/index.md","/de/loesungen","de/1.loesungen/index","Alle E-Rechnungslösungen von eConnect. 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