HLB E-Rechnungs-Fit:
Check, optimise, be prepared
HLB E-Rechnungs-Fit lets us review and optimise your e-invoicing solution for incoming as well as outgoing invoices – structured, practical and effective. Among other things, we analyse whether your e-invoices comply with the legal requirements, both technically and for tax purposes. This gives you the certainty that your business needs and avoids future risks.
Stückmann offers expertise and
supports your internal processes
Why choose HLB E-Rechnungs-Fit?
Electronic invoicing is more than just a technical solution. Errors in the data structure, business rules or invoice content can have unfortunate consequences:
- Risk of losing the input tax deduction on incoming invoices
- Rejection of outgoing invoices by customers
- Cash flow risks arising from late payments
- Company audits raise uncomfortable questions
We employ HLB E-Rechnungs-Fit right at the interface where tax law, business processes and IT meet!
The three major obstacles to e-invoices
In a circular from the Federal Ministry of Finance dated 15 October 2025, the tax authorities introduced three types of error: formatting errors, business rule errors and content errors. This means that e-invoices must not only provide accurate content, they also need to meet the technical requirements.
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Formatting errors
A format error occurs whenever an e-invoice does not comply with the permitted syntax or its technical specifications, or whenever it does not allow for correct and complete extraction (cases covered by Section 14(1), sentence 6, no. 2 of the German Value Added Tax Act). The result in each case is that there is no e-invoice, but rather another invoice for which an input tax deduction will no longer be possible after the transition period. -
Business rule errors
Business rules are technical guidelines for verifying the logical relationships between the pieces of information contained in an e-invoice. Business rule errors occur when the invoice file violates the business rules applicable to this e-invoice format. For example, business rule errors occur in cases where the information in the mandatory ‘BT-10 Buyer reference’ field is missing from an XRechnung, or where details contradict one another (e.g. the calculated tax amount does not match the stated tax amount). These errors can be identified during the validation process. Within this category of errors, it is important to distinguish whether the missing information is relevant for VAT purposes or not. Errors relevant for VAT purposes will – in the same way as formatting errors – result in the exclusion of the right to deduct input tax. -
Content errors
Content errors involve breaches of the mandatory VAT disclosure requirements set out in Sections 14(4) and 14a of the German Value Added Tax Act (UStG) – and prevent the deduction of input tax. Format and business rule errors can often be detected during validation – content errors, on the other hand, frequently go undetected because validation applications are not aware of the provisions of the German VAT Act.
HLB E-Rechnungs-Fit OUT
Not all e-invoicing software is able to generate valid e-invoices. Errors in the data structure result in the customer rejecting the invoices. In these cases, you usually don’t find out the exact reason for the error. Finding a solution is difficult, time-consuming and involves a lot of administrative work. In addition, the customer will not make payment until the invoice has been corrected. We use HLB E-Rechnungs-Fit OUT to simulate the invoice verification process for your customers. This process identifies and uncovers errors in the data structure.
Validation service for all EN 16931 formats:
- Batch validation of large volumes of invoices in different formats
- Technical validation report on compliance with EN 16931
- Provision of VAT-relevant e-invoice data as an additional table for content verification
- No implementation effort required, as it is independent of the process
Optional:
- In-depth error analysis of the XML files and a clear explanation of the cause of the error
- Provision of a corrected and error-free XML file
HLB Stückmann can also advise you on other aspects of your invoicing process – from the correct VAT treatment of turnover and accurate recording in the accounts right through to archiving.
What we need from you
We use your outgoing invoices to simulate the invoice verification process for your customers. So we need you to provide us with test invoices that cover as many of your invoicing scenarios as possible. If you wish, we can work with you to draw up an overview of the various options during a short workshop. We provide a clear and concise overview of the results of the simulation. You can use this to analyse your invoices and take the next steps towards creating a legally compliant e-invoice. We can also assist you with in-depth error analysis and further optimisation of your invoicing processes.
No incorrect outgoing invoices with HLB E-Rechnungs-Fit OUT
HLB E-Rechnungs-Fit IN
No matter the data format (ZUGFeRD, XRechnung or another format such as EDI) in which your supplier’s e-invoice is received: the data structure must comply with the e-invoicing requirements. The use of technical solutions is essential. But does your software solution detect the relevant errors?
HLB E-Rechnungs-Fit IN lets you put this process through its paces. We provide test invoices. You can use a solution matrix to check whether your software solution detects the errors contained in the test invoices. You can then implement the necessary measures to improve the invoice verification process.
E-invoice test package for Germany:
- Over 100 VAT-relevant test invoices for VAT validation and verification
- Excel matrix for analysing test invoices involving XML manipulation and expected validation results
- Structured check for formatting, business rule and content errors in accordance with the BMF circular dated 15 October 2025
We can also carry out further analysis and work with you to develop strategies for optimising your incoming invoice process.
What we need from you
To generate the test invoices, we simply need some basic details from you, such as the name and full address of the invoice recipient. The test invoices are generated and emailed to you within a short space of time.
You also receive a solution matrix, which you can use to evaluate the test run. We can also assist you with further measures to ensure that your incoming invoice process complies with legal requirements.
How can you ensure that e-invoicing software complies with EN 16931?
HLB E-Rechnungs-Fit*:
Your benefits at a glance
- Maximum certainty for your e-invoicing processes
- Minimise tax risks
- Reduce administrative workload
- Avoid liquidity shortfalls
- Future-proofing with a view to further legislative developments up to 2027
* powered by our cooperation partner greenfield Steuerberatungsgesellschaft mbH
Published:
06.05.2026
HLB E-Rechnungs-Fit
Implement e-invoicing correctly, avoid risks
Ready to optimise?
Make your e-invoicing processes efficient, legally compliant and future-proof with HLB E-Rechnungs-Fit. We guide you through the process step by step.
