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Die elektronische Rechnung
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Die Autorin untersucht in diesem Essential die elektronische Rechnung im Hinblick auf die Chancen und Risiken des praktischen Einsatzes im Broalltag. Fr den Vorsteuerabzug relevante Vorschriften des Umsatzsteuergesetzes sowie die aktuell durch das Bundesfinanzministerium verffentlichten GoBD (Grundstze zur ordnungsmigen Fhrung und Aufbewahrung von Bchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff) werden bersichtlich und nachvollziehbar dargestellt. Dies soll dem Leser helfen, diese besser zu verstehen und im Alltag praktisch anzuwenden.
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