{"id":220590,"date":"2025-10-20T11:05:40","date_gmt":"2025-10-20T09:05:40","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220590"},"modified":"2025-10-20T11:05:42","modified_gmt":"2025-10-20T09:05:42","slug":"lieferdatum","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/lieferdatum\/","title":{"rendered":"Lieferdatum"},"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>Es zeigt, wann eine Ware geliefert oder eine Dienstleistung erbracht wurde. F\u00fcr den Vorsteuerabzug ist dieses Datum entscheidend.<\/p>\n\n\n\n<p>Unterhalb einer gewissen Rechnungsh\u00f6he muss das Liefer-\/Leistungsdatum nicht notwendigerweise auf einer Rechnung platziert werden.<\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 400 400\">\t\t\t\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<\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Was ist das Lieferdatum?<\/h2>\n\n\n\n<p>Das Lieferdatum \u2013 bei Dienstleistungen auch als <strong>Leistungsdatum<\/strong> bezeichnet \u2013 markiert den Zeitpunkt, an dem eine Lieferung erfolgt oder eine Leistung erbracht wurde. Bei Warenlieferungen ist das meist ein konkreter Tag. Bei Dienstleistungen hingegen kann es sich um einen Zeitraum handeln, etwa bei Beratungsprojekten oder Schulungen.<\/p>\n\n\n\n<p><strong>Beispiel:<\/strong><br>Ein IT-Dienstleister betreut ein Unternehmen vom 1. bis 15. M\u00e4rz. In diesem Fall ist der Leistungszeitraum auf der Rechnung anzugeben und nicht nur ein einzelnes Datum.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Ist das Lieferdatum Pflicht auf Rechnungen?<\/h2>\n\n\n\n<p><mark class=\"has-inline-color has-marker-text-color\"><strong>Ja<\/strong><\/mark>, das Lieferdatum ist gesetzlich vorgeschrieben (\u00a7\u202f14 UStG). Es z\u00e4hlt zu den <a href=\"https:\/\/easy-software.com\/de\/newsroom\/rechnungen-pruefen-aber-richtig-plus-checkliste\/#checkliste-rechnungspruefung\">Pflichtangaben einer Rechnung<\/a>. Fehlt es, kann der Vorsteuerabzug entfallen. Das hei\u00dft: Die gezahlte Umsatzsteuer darf nicht vom Finanzamt zur\u00fcckgefordert werden.<\/p>\n\n\n\n<p><mark class=\"has-inline-color has-marker-text-color\"><strong>Eine Ausnahme<\/strong> <\/mark>gilt bei Kleinbetragsrechnungen bis 250\u202f\u20ac netto: Hier hier darf die  Lieferdatumsangebe fehlen, sofern alle anderen Pflichtangaben enthalten sind.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Was ist der Unterschied zwischen Leistungs- und Lieferdatum?<\/h2>\n\n\n\n<p>Beide Worte werden oft synonym verwendet, bedeuten aber nicht immer dasselbe:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Lieferdatum<\/strong> bezieht sich auf den <strong>Zeitpunkt<\/strong> der <strong>Warenlieferung<\/strong>.<\/li>\n\n\n\n<li><strong>Leistungsdatum<\/strong> gilt f\u00fcr <strong>Dienstleistungen.<\/strong><\/li>\n<\/ul>\n\n\n\n<p>In der Praxis ist der Unterschied meist unerheblich, aber <strong>entscheidend ist<\/strong>, <mark class=\"has-inline-color has-marker-text-color\">dass der Zeitpunkt<\/mark> der Leistungserbringung klar <mark class=\"has-inline-color has-marker-text-color\">auf<\/mark> der <mark class=\"has-inline-color has-marker-text-color\">Rechnung dokumentiert<\/mark> ist.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Wo platziere ich das Leistungs-\/Lieferdatum in der Rechnung?<\/h2>\n\n\n\n<p>Das Lieferdatum sollte gut sichtbar und eindeutig zugeordnet sein. Bew\u00e4hrte Positionen sind:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>direkt unter dem Rechnungsdatum<\/strong>,<\/li>\n\n\n\n<li><strong>im Flie\u00dftext (\u201eLieferung am \u2026\u201c)<\/strong>,<\/li>\n\n\n\n<li><strong>oder in der Positions\u00fcbersicht<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Wichtig: Das Datum muss klar erkennbar sein. Versteckte Angaben k\u00f6nnen zu R\u00fcckfragen durch das Finanzamt f\u00fchren.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-c9c48585 gb-headline-text gb-headline-medium\">Leistungsdatum fehlt \u2013 was nun?<\/h2>\n\n\n\n<p>Fehlt das Leistungs-\/Lieferdatum auf einer Rechnung, sollte der <mark class=\"has-inline-color has-marker-text-color\">Rechnungsempf\u00e4nger<\/mark> <mark class=\"has-inline-color has-marker-text-color\">aktiv<\/mark> werden und eine <mark class=\"has-inline-color has-marker-text-color\">Rechnungskorrektur<\/mark> beim Ersteller der Rechnung anfordern.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kontakt zum Rechnungsersteller aufnehmen.<\/li>\n\n\n\n<li>Korrektur oder Erg\u00e4nzung der Rechnung anfordern.<\/li>\n\n\n\n<li>Erst nach vollst\u00e4ndiger Rechnung den Vorsteuerabzug geltend machen.<\/li>\n<\/ol>\n\n\n\n<p><mark class=\"has-inline-color has-marker-text-color\">Nur mit einer formal korrekten Rechnung ist der Vorsteuerabzug rechtssicher m\u00f6glich.<\/mark><\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\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\" 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\" 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>Das Lieferdatum geh\u00f6rt zu den Pflichtangaben auf einer Rechnung und ist steuerlich relevant.<\/p>\n","protected":false},"author":62,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-220590","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\/220590","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\/62"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/220590\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=220590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}