🇩🇪Germany

Verzögerte Rechnungsprüfung durch E-Rechnungsmandat

2 verified sources

Definition

Retainer billing (monthly fees) and milestone invoicing in executive search often use non-standard PDF formats, non-compliant with mandatory e-invoicing receipt requirements starting 2025. This causes Finanzamt rejections during Betriebsprüfung, delaying cash collection.

Key Findings

  • Financial Impact: 20-40 Stunden/Monat manuelle Konvertierung; 30-60 Tage verlängerte DSO (Days Sales Outstanding)
  • Frequency: Monatlich pro Mandant (Retainer); quartalsweise bei Milestones
  • Root Cause: Manuelle Rechnungsstellung ohne DATEV/XRechnung-Integration; fehlende ZUGFeRD-Validierung

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Executive Search Services.

Affected Stakeholders

Rechnungsstellung (Buchhaltung), Geschäftsführung (Cashflow), Steuerberater

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Financial Impact

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Current Workarounds

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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