Validation of E‑Invoices – incoming and outgoing
The introduction of mandatory e‑invoicing is not merely a step towards digitalisation, but a complex regulatory requirement. E‑invoices must comply with the CEN standard EN 16931 and follow a structured, machine-readable data model with correct syntax (e.g. UBL, CII) and semantics to ensure automated processing.
The German Federal Ministry of Finance (BMF) circular dated 15 October 2025 further clarifies these requirements. In addition to the traditional verification of mandatory invoice information (Sections 14, 14a German VAT Act), it explicitly requires technical validation with regard to:
- Format errors: Occur if an e‑invoice does not comply with permitted syntaxes or technical specifications.
- Business rule errors: Technical rules or logical dependencies of information (i.e. semantic requirements) are not fulfilled.
- Content errors: “Classic” errors in the form of incorrect or missing mandatory invoice data.
If an incoming e‑invoice is not successfully validated (e.g. due to format, business rule or content errors), it is considered non-compliant for VAT purposes. As a result, there is a concrete risk that the right to deduct input VAT will be denied, either entirely or temporarily, until a corrected and error-free invoice is available.
Incorrectly generated e‑invoices create immediate operational and financial risks, as they may be rejected by the recipient, delay payment processes and lead to additional manual effort for review, correction and resubmission.
- Easy integration into the incoming invoice process
- Automated separation of e-invoices in incompliant invoice formats
- Transparent error analysis
- Audit-proof validation reports
- Prevention of rejected invoices and delayed payments
- Support during the implementation of e‑invoicing solutions
- Quality assurance during ongoing operations
- Transparent and traceable error detection
