{"id":211275,"date":"2025-02-14T15:42:19","date_gmt":"2025-02-14T14:42:19","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=211275"},"modified":"2025-07-31T11:14:36","modified_gmt":"2025-07-31T09:14:36","slug":"beleg","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/beleg\/","title":{"rendered":"Beleg \u2013 Was und wof\u00fcr sind Buchungsbelege?"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>Solche Transaktionen nennt man <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Gesch\u00e4ftsvorf\u00e4lle<\/mark>, denn sie <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">ver\u00e4ndern die Bilanz eines Unternehmens<\/mark>. Deshalb m\u00fcssen sie dokumentiert werden \u2013 durch Belege. Als Buchungsbelege gelten zum Beispiel folgende Belegarten: Rechnungen, Quittungen, Kassenbons, Schecks etc.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 400 400\" xml:space=\"preserve\"><g>\t<g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" 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d=\"M132,83.8c1.4,1.7,2.7,3.4,4,5c0,0,0,0,0,0c0.1,0.2,0.2,0.3,0.4,0.5c0.2,0.3,0.4,0.6,0.6,0.9\t\t\tc0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2c1.5-0.9,2.1-2.9,1.2-4.4c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8\t\t\tc-7.2-8.6-14.5-17.1-21.7-25.7c-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M26.4,117.2c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\t\t\tc0.4-1.8-0.6-3.4-2.3-4C72,131.3,57,125,42.2,117.8c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\"><\/path>\t<\/g><\/g><\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Was muss ein Beleg enthalten?<\/h2>\n\n\n\n<p>Da <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">viele Belegarten existieren<\/mark>, k\u00f6nnen hier nur die <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Mindestanforderungen<\/mark> geschildert werden. Ein Beleg muss mindestens folgende Daten aufweisen:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Datum und Beschreibung des Gesch\u00e4ftsvorfalls<\/li>\n\n\n\n<li>Name und Anschrift des ausstellenden Unternehmens<\/li>\n\n\n\n<li>Rechnungsnummer<\/li>\n\n\n\n<li>Belegnummer (Nummernvergabe durch eigene Buchhaltung)<\/li>\n\n\n\n<li>Gesamtbetrag und Einzelauflistung<\/li>\n\n\n\n<li>Steuersatz f\u00fcr Rechnungen und Quittungen<\/li>\n\n\n\n<li>Netto- und Steuerbetrag f\u00fcr Rechnungsbetr\u00e4ge \u00fcber 250 Euro<\/li>\n\n\n\n<li>ggf. Unterschrift eines Zeichnungsberechtigten (bei maschinell erstellten Belegen nicht immer notwendig)<\/li>\n<\/ul>\n\n\n\n<p>Diese Angaben sind essenziell, um die Richtigkeit und Nachvollziehbarkeit der Buchungen sicherzustellen und gesetzlichen Anforderungen zu gen\u00fcgen.<\/p>\n\n<\/div>\n\n\n<h3 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Verschiedene Belegarten<\/h3>\n\n\n\n<p>In der Buchf\u00fchrung geh\u00f6ren folgende Belege zu den verbreiteten Belegarten:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Rechnung<\/strong>: Ein Dokument, das den Kauf von Waren oder Dienstleistungen dokumentiert und den zu zahlenden Betrag ausweist.<\/li>\n\n\n\n<li><strong>Quittung<\/strong>: Ein Nachweis \u00fcber den Erhalt einer Zahlung, oft bei Barzahlungen verwendet.<\/li>\n\n\n\n<li><strong>Kassenbon<\/strong>: Ein kleiner Beleg, der bei Barverk\u00e4ufen ausgestellt wird und die gekauften Artikel sowie den gezahlten Betrag auflistet.<\/li>\n\n\n\n<li><strong>Scheck<\/strong>: Ein schriftlicher Zahlungsauftrag, der eine Bank anweist, einen bestimmten Betrag von einem Konto abzuheben und an den Empf\u00e4nger zu zahlen.<\/li>\n\n\n\n<li><strong>Gutschrift<\/strong>: Ein Dokument, das eine R\u00fcckerstattung oder eine Korrektur einer vorherigen Rechnung anzeigt.<\/li>\n\n\n\n<li><strong>Lieferschein<\/strong>: Ein Dokument, das die<a href=\"https:\/\/easy-software.com\/de\/glossar\/wareneingangskontrolle\/\"> Lieferung von Waren best\u00e4tigt <\/a>und Details zu den gelieferten Artikeln enth\u00e4lt.<\/li>\n\n\n\n<li><strong>Bankauszug<\/strong>: Ein Dokument, das die Transaktionen eines Bankkontos \u00fcber einen bestimmten Zeitraum auflistet.<\/li>\n\n\n\n<li><strong>Buchungsbeleg<\/strong>: Ein interner Beleg, der eine Buchung innerhalb der Buchhaltung dokumentiert, oft f\u00fcr interne Verrechnungen verwendet.<\/li>\n\n\n\n<li><strong>Spesenabrechnung<\/strong>: Ein Dokument, das die Ausgaben eines Mitarbeiters f\u00fcr gesch\u00e4ftliche Zwecke auflistet und zur Erstattung eingereicht wird.<\/li>\n\n\n\n<li><strong>Kreditkartenabrechnung<\/strong>: Ein Dokument, das die Transaktionen einer Kreditkarte \u00fcber einen bestimmten Zeitraum auflistet.<\/li>\n<\/ul>\n\n\n\n<p>Diese Belegarten helfen dabei, die finanziellen Transaktionen eines Unternehmens transparent und nachvollziehbar zu dokumentieren.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-small\">Interne und externe Belege<\/h3>\n\n\n\n<p>Eine weitere grundlegende Kategorie von Buchungsbelegen unterscheidet nach internen und externen <a href=\"https:\/\/de.wikipedia.org\/wiki\/Beleg_(Rechnungswesen)\">Belegen<\/a>. <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Gemeint ist damit die Herkunft des Belegs<\/mark>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Interne Buchungsbelege<\/mark>: sind Dokumente, die im Unternehmen selbst erzeugt wurden. Beispiele sind Ausgangsrechnungen, Gehaltsabrechnungen, Verrechnungsbelege etc.<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-marker-text-color\">Externe Belege<\/mark>: sind Dokumente, die von au\u00dferhalb kommen, also nicht aus dem\u00a0 Unternehmen selbst stammen. Beispiele sind: <a href=\"https:\/\/easy-software.com\/de\/elektronische-eingangsrechnung\/\">Eingangsrechnungen<\/a>, Quittungen, Kontoausz\u00fcge etc.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Warum \u00fcberhaupt Belege?<\/h2>\n\n\n\n<p>Die Wendung <strong>\u201e<em>Keine Buchung ohne Beleg<\/em>\u201c<\/strong> z\u00e4hlt zu den eisernen Grunds\u00e4tzen der Buchhaltung.&nbsp;Belege sind der Nachweis f\u00fcr alle wirtschaftlichen Aktivit\u00e4ten eines Unternehmens; sie weisen bei Wirtschaftspr\u00fcfungen, vor dem Finanzamt oder bei internen Kontrollen die finanziellen Abl\u00e4ufe eines Unternehmens nach.<\/p>\n\n\n<div class=\"gb-container gb-container-b464083e\">\n\n<p class=\"gb-headline gb-headline-c82e7ce9 gb-headline-text gb-headline-small\">Webinar: Belegchaos war gestern \u2013 mit easy invoice und <em>KI<\/em> zur smarten Buchhaltung<\/p>\n\n\n\n<p class=\"gb-headline gb-headline-a6244d2b gb-headline-text\">Rechnungen kommen per Post, E-Mail oder als E-Rechnung \u2013 und landen \u00fcberall, nur nicht da, wo sie hingeh\u00f6ren. Skontofristen verstreichen, Freigaben verz\u00f6gern sich, und der \u00dcberblick geht verloren. Was fr\u00fcher noch mit Excel und Ordnern funktionierte, wird heute schnell zur Belastung. Zeit, das Chaos zu beenden \u2013 und Ihre Buchhaltung neu zu denken.<\/p>\n\n\n\n<a class=\"gb-button gb-button-beb738f4 gb-button-text gb-button-large-btn content-cta-banner\" href=\"https:\/\/microsite.easy-software.com\/de\/registrierung-belegchaos-war-gestern\" target=\"_blank\" rel=\"noopener noreferrer\">Webinar ansehen<\/a>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-213ffa1c gb-headline-text gb-headline-medium\">FAQ zu Belegen<\/h2>\n\n\n<div class=\"gb-container gb-container-1be7b817 gb-accordion\" data-accordion-multiple-open>\n<div class=\"gb-container gb-container-950a0758 gb-accordion__item gb-accordion__item-open\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-041e55d8 gb-accordion__toggle gb-block-is-current\" id=\"gb-accordion-toggle-041e55d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-df6d8a2f gb-headline-x-small\"><span class=\"gb-icon\"><\/span><span class=\"gb-headline-text\">Was versteht man unter einem Beleg?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-fa4de532\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-fa4de532\">\n\n<p>Ein Beleg ist ein Nachweis \u00fcber finanzielle Transaktionen eines Unternehmens und z\u00e4hlt zur Buchf\u00fchrung. Als Sammelbegriff umfasst er Rechnungen, Lieferscheine, Quittungen etc. Die Belege weisen die Einnahmen und Ausgaben eines Unternehmens nach.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5f80bc50 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-5eac59d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-5eac59d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-960f94ed gb-headline-x-small\"><span class=\"gb-icon\"><\/span><span class=\"gb-headline-text\">ist der beleg ein Beweis?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-6c2b8ff8\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-6c2b8ff8\">\n\n<p>Nein. Es ist ein Nachweis \u00fcber Gesch\u00e4ftsvorf\u00e4lle eines Unternehmens.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2c05ebae gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-0e29afc6 gb-accordion__toggle\" id=\"gb-accordion-toggle-0e29afc6\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-2e1f2a5c gb-headline-x-small\"><span class=\"gb-icon\"><\/span><span class=\"gb-headline-text\">ist ein Beleg auch eine Rechnung?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-317e89cc\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-317e89cc\">\n\n<p>Nein. Eine Rechnung muss Pflichtelemente enthalten, die wiederum in einem Beleg in der Buchf\u00fchrung nicht vorkommen m\u00fcssen.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-510ba2d4 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-2b4f4f69 gb-accordion__toggle\" id=\"gb-accordion-toggle-2b4f4f69\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-edc91945 gb-headline-x-small\"><span class=\"gb-icon\"><\/span><span class=\"gb-headline-text\">Wie unterscheidet man Belege?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-2fb0a4bd\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-2fb0a4bd\">\n\n<p>Als erste gro\u00dfe Unterscheidung k\u00f6nnte man nach Eigen- und Fremdbelegen sortieren. Eigenbelege stammen aus dem eigenen Unternehmen und Fremdbelege aus einem externen Unternehmen.<\/p>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\"><span>archive<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Daten sicher und rechtskonform ablegen.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">easy archive entdecken<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/de\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Rechnungen digital pr\u00fcfen und freigeben.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">easy invoice entdecken<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Im buchhalterischen Kontext ist der Beleg ein unverzichtbarer Nachweis f\u00fcr jede finanzielle Transaktion, jede Einnahme oder Ausgabe innerhalb eines Unternehmens.  <\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-211275","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/211275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/211275\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=211275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}