The introduction of mandatory E-bill (B2B) presents companies not only with new technical challenges, but also organizational ones. The Second BMF letter dated 15.10.2025 clearly defines the types of errors that can occur in e-invoices - and the resulting tax consequences.
Consult-SK GmbH provides support throughout the entire invoice flow - both for incoming invoices (CICS) and outgoing invoices (CBCS) - so that companies can reliably mitigate these risks in their processes.
Where do errors occur - and why is the distinction important?
At Outgoing invoice (when you send invoices to customers) is mainly about:
- correct technical format
- Complete mandatory information
- clean master data
At Invoice receipt (when you receive invoices), on the other hand, is about:
- Input tax deduction
- Check mandatory information
- Recognize formal and content errors
- Documentation of the test
The BMF distinguishes between three types of error, which are illustrated in the following diagram:
Outgoing invoices - how CBCS (Cloud Billing Conversion Service) secures your outgoing e-invoices
In the outgoing invoice process, companies must ensure that every e-invoice sent is technically correct, legally compliant and generated in the correct format. This is precisely where CBCS provides support. CBCS ensures that all outgoing invoices comply with current standards (e.g. EN 16931, XInvoice, ZUGFeRD) are validated before they leave the company. Technical errors or violations of business rules are detected immediately and reported to the user.
It is important to distinguish between technical correctness and accuracy of content: CBCS ensures that the format is correct, but can only work with the data that comes from the SAP system. Content errors such as incorrect tax rates, inaccurate service descriptions or incorrect amounts arise in the ERP system and are outside the scope of CBCS's technical checks.
CBCS supports outgoing invoices by:
- Automatic technical validation of all outgoing invoices
- Checking syntax, structure and business rules according to EN 16931 and XInvoice
- Clear error messages for technical or formal problems
- Optional automatic rejection incorrect invoices before dispatch
- Secure conversion into permitted e-invoice formats (e.g. XML, XRechnung, ZUGFeRD)
- Integration into existing SAP processes (ERP, S/4HANA, Cloud)
This represents CBCS ensures that companies have technically flawless and legally compliant E-invoices and at the same time reduces the effort that would be required for manual format checks or incorrect transmissions. The functional data quality remains part of the ERP processes, while CBCS reliably safeguards the technical side.
Incoming invoices - how CICS (Cloud Invoice Conversion Service) secures incoming e-invoices
When receiving invoices, companies must ensure that incoming e-invoices are both technically correct and tax-compliant - otherwise there is a risk that the input tax deduction will be lost (see diagram). CICS supports this process with an automated and transparent check of all incoming invoices.
CICS checks every Invoice first of all technically, i.e. whether the XML format is valid and the legal requirements (e.g. EN 16931, XRechnung) are complied with. Format errors or violations of business rules are displayed immediately; if desired, corresponding invoices can be rejected automatically. In addition, CICS provides information on content anomalies so that departments can recognize at an early stage which invoices need to be checked or clarified manually.
CICS supports invoice receipt by:
- Format validation (syntax, structure, XML completeness)
- Business rule check according to EN 16931 and XInvoice
- Clear error messages in the event of formal or technical errors
- Optional automatic rejection incorrect incoming invoices
- Notes on possible errors in contente.g. implausible tax rates or missing information
- Documentation of the test to secure the input tax deduction
With CBCS and CICS, they have two cloud solutions to help them avoid e-invoicing errors that can be seamlessly and easily integrated into existing systems. Without having to make extensive changes to their systems, they can make the transition to E-bill simple and efficient.
