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Elektronische Rechnungsabwicklung. Automatisierte Prozesse und elektronische Rechnungsstandards

Elektronische Rechnungsabwicklung. Automatisierte Prozesse und elektronische Rechnungsstandards

          
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About the Book

Studienarbeit aus dem Jahr 2017 im Fachbereich Informatik - Wirtschaftsinformatik, Note: 1,4, Duale Hochschule Baden-Württemberg, Lörrach, früher: Berufsakademie Lörrach (Wirtschaftsinformatik - Software Engineering), Sprache: Deutsch, Abstract: Das Ziel dieser Arbeit ist es, die technischen Möglichkeiten zur Übermittlung der digitalen Faktura zu identifizieren und die gesetzlichen Anforderungen an eine steuerkonforme elektronische Rechnung zu untersuchen. Darüber hinaus soll ein Überblick der eingesetzten digitalen Rechnungsstandards im europäischem Raum geschaffen werden. Die aktuelle Lage rund um die elektronische Rechnung in Europa soll aufgezeigt und das gerade in Deutschland beliebte Standard ZUGFeRD untersucht werden. Dies ist mit einer umfassenden und strukturierten Literaturrecherche erreicht worden. Es wurden weitgehend nur gegenwärtige Literatur und verschiedene aktuelle Studien über die elektronische Rechnungsabwicklung eingesetzt. Des Weiteren wurden Gesetzesentwürfe, -texte sowie Rechtsvorschriften und Mitteilungen des Europäischen Amtsblatts untersucht. Die elektronische Rechnungsabwicklung ist aktueller denn je. Eine Auseinandersetzung mit den damit verbundenen Prozessen ist unausweichlich. Die Europäische Union und ihre Mitgliedsstaaten haben die Potentiale der elektronischen Fakturierung zur Optimierung der Rechnungsprozesse erkannt und die Rechtslage in den letzten Jahren dazu kontinuierlich verändert. Große Unternehmen drängen dazu die digitale Rechnung zu akzeptieren. Es ist deshalb dringender Handlungsbedarf gefordert. Vielen Unternehmen sind die technischen Möglichkeiten über die Zustellung der Rechnung via Internet unklar. Die ständig wandelnde Gesetzeslage führt zu Unwissenheit und Unsicherheit. Außerdem ist ein Überblick der steuerkonformen Rechnungsformate und -standards selten vorhanden. Jedes europäische Land führt seinen eigenen Rechnungsstandard und es gibt auch noch weitere branchenabhängige Standards. Die Durchdringung der digita


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Product Details
  • ISBN-13: 9783668531673
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3668531676
  • Publisher Date: 25 Sep 2017
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 104 gr


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