{"id":220610,"date":"2025-10-20T11:00:03","date_gmt":"2025-10-20T09:00:03","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220610"},"modified":"2025-10-20T11:40:42","modified_gmt":"2025-10-20T09:40:42","slug":"lieferschein","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/lieferschein\/","title":{"rendered":"Lieferschein"},"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>Oft als Warenbegleitschein bezeichnet, dokumentiert der jedoch <mark class=\"has-inline-color has-marker-text-color\">nicht<\/mark>, <mark class=\"has-inline-color has-marker-text-color\">was berechnet wird<\/mark>. Das Dokument dient als <mark class=\"has-inline-color has-marker-text-color\">Nachweis<\/mark> f\u00fcr den <mark class=\"has-inline-color has-marker-text-color\">Wareneingang<\/mark> und hilft, Lieferungen intern zu pr\u00fcfen und zu verbuchen.<\/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 ein Lieferschein?<\/h2>\n\n\n\n<p>Der Lieferschein ist ein <mark class=\"has-inline-color has-marker-text-color\">Begleitdokument<\/mark> zur Lieferung von Waren. Er enth\u00e4lt typischerweise:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>das <strong>Lieferdatum<\/strong>,<\/li>\n\n\n\n<li><strong>Artikelbezeichnungen<\/strong> und <strong>Mengen<\/strong>,<\/li>\n\n\n\n<li>ggf. <strong>Seriennummern<\/strong> oder <strong>Chargen<\/strong>,<\/li>\n\n\n\n<li><strong>Absender<\/strong>&#8211; und <strong>Empf\u00e4ngerinformationen<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Der Warenbegleitschein wird vom Lieferanten erstellt und liegt der Ware bei. Der Empf\u00e4nger nutzt ihn zur Kontrolle: <mark class=\"has-inline-color has-marker-text-color\">Wurde alles geliefert?<\/mark> <mark class=\"has-inline-color has-marker-text-color\">Stimmen die Mengen<\/mark>? Gibt es <mark class=\"has-inline-color has-marker-text-color\">Abweichungen<\/mark> zur <mark class=\"has-inline-color has-marker-text-color\">Bestellung<\/mark>?<\/p>\n\n\n\n<p>Im Versand- und Logistikbereich ist die Bezeichnung \u201eWarenbegleitschein\u201c besonders verbreitet, z.B. bei Palettenlieferungen oder Teillieferungen. Im kaufm\u00e4nnischen Alltag hingegen ist \u201eLieferschein\u201c die g\u00e4ngigere Formulierung.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Muss ich Warenbegleitscheine aufbewahren?<\/h2>\n\n\n\n<p>Das h\u00e4ngt davon ab, wie der Lieferschein verwendet wird.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-38803fae gb-headline-text gb-headline-medium\">1. Lieferschein als Buchungsbeleg<\/h3>\n\n\n\n<p>Wird der Warenbegleitschein zur buchhalterischen Dokumentation genutzt \u2013 etwa zur Belegpr\u00fcfung oder als Nachweis f\u00fcr die Lieferung \u2013 gilt die steuerliche Aufbewahrungspflicht:<br><mark class=\"has-inline-color has-marker-text-color\"><strong>\u2794 8 Jahre<\/strong> (\u00a7\u202f147 Abgabenordnung).<\/mark><\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-7f1a5b9f gb-headline-text gb-headline-medium\">2. Lieferschein als Gesch\u00e4ftsbrief<\/h3>\n\n\n\n<p>Wird der Warenbegleitschein als handels\u00fcblicher Schriftverkehr eingestuft, n\u00e4mlich als Gesch\u00e4ftsbrief, greift das Handelsgesetzbuch:<br><mark class=\"has-inline-color has-marker-text-color\"><strong>\u2794 6 Jahre<\/strong> (\u00a7\u202f257 Handelsgesetzbuch).<\/mark><\/p>\n\n\n\n<p><strong><mark class=\"has-inline-color has-marker-text-color\">Entscheidend ist also die Funktion im Unternehmen \u2013 nicht das Dokument an sich<\/mark>.<\/strong><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Lieferscheine ohne Belegfunktion \u2013&nbsp; keine Aufbewahrungspflicht<\/h2>\n\n\n\n<p>Wird der Warenbegleitschein <strong>nicht<\/strong> zur Buchung verwendet und besitzt er auch keine rechtliche Relevanz als Gesch\u00e4ftsbrief, besteht <strong>keine gesetzliche Aufbewahrungspflicht<\/strong>.<\/p>\n\n\n\n<p>Das kann z.\u202fB. bei internen Lieferungen, Mustersendungen oder Retouren der Fall sein. Dennoch kann es sinnvoll sein, Lieferscheine tempor\u00e4r aufzubewahren \u2013 etwa zur Kl\u00e4rung von R\u00fcckfragen oder Reklamationen.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-17355283 gb-headline-text gb-headline-medium\">Lieferschein vs. Rechnung \u2013 Was ist der Unterschied?<\/h2>\n\n\n\n<p>Der Lieferschein \u2013 auch als <strong>Warenbegleitschein<\/strong> bezeichnet \u2013 dokumentiert die Lieferung von Waren, nicht aber die Zahlungsforderung. Die <mark class=\"has-inline-color has-marker-text-color\">Rechnung<\/mark> hingegen enth\u00e4lt alle <mark class=\"has-inline-color has-marker-text-color\">preis- und steuerrelevanten Angaben<\/mark> und dient als <mark class=\"has-inline-color has-marker-text-color\">Grundlage<\/mark> f\u00fcr die <mark class=\"has-inline-color has-marker-text-color\">Buchung<\/mark> und <mark class=\"has-inline-color has-marker-text-color\">Zahlung<\/mark>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Lieferschein \/ Warenbegleitschein<\/strong><\/th><th>Eingangsrechnung<\/th><\/tr><\/thead><tbody><tr><td><strong>Dokumentiert die Lieferung<\/strong><\/td><td>Dokumentiert die <strong>Zahlungspflicht<\/strong><\/td><\/tr><tr><td><strong>Preise sind nicht erforderlich<\/strong><\/td><td>Preise und Steuern sind <strong>Pflichtangaben<\/strong><\/td><\/tr><tr><td><strong>Dient zur Kontrolle<\/strong><\/td><td>Dient zur <strong>Buchung und Zahlung<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Der Begriff \u201eWarenbegleitschein\u201c wird vor allem im Versand oder bei Spediteuren verwendet, z.B. bei Palettenlieferungen oder Teillieferungen. Im kaufm\u00e4nnischen Alltag ist \u201eLieferschein\u201c die gebr\u00e4uchlichere Bezeichnung.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Sonderfall: Lieferschein als Rechnung<\/h3>\n\n\n\n<p>In Ausnahmef\u00e4llen wird ein Warenbegleitschein auch als <a href=\"https:\/\/easy-software.com\/de\/elektronische-eingangsrechnung\/\">Eingangsrechnung<\/a> verwendet, z.B. bei Direktlieferungen oder in vereinfachten Prozessen. Damit das rechtlich zul\u00e4ssig ist, muss das Dokument alle Pflichtangaben einer Rechnung enthalten:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vollst\u00e4ndiger Name und Anschrift von Lieferant und Empf\u00e4nger,<\/li>\n\n\n\n<li>Steuernummer oder Umsatzsteuer-ID,<\/li>\n\n\n\n<li>Rechnungsdatum,<\/li>\n\n\n\n<li>Menge und Art der gelieferten Gegenst\u00e4nde,<\/li>\n\n\n\n<li>Entgelt und Steuerbetrag,<\/li>\n\n\n\n<li>Liefer- bzw. Leistungsdatum.<\/li>\n<\/ul>\n\n\n\n<p>Fehlen diese Angaben, ist der Vorsteuerabzug gef\u00e4hrdet, und das Dokument gilt nicht als rechtsg\u00fcltige Rechnung.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-d4ee57f4 gb-headline-text gb-headline-medium\">Rolle des Lieferscheins im digitalen Prozess<\/h2>\n\n\n\n<p>Trotz E-Rechnungspflicht bleibt der Lieferschein ein zentrales Element in digitalen Gesch\u00e4ftsprozessen, z.B. im <a href=\"https:\/\/easy-software.com\/de\/glossar\/purchase-to-pay-prozess\/\">Purchase-to-Pay<\/a>.  Das Dokument beschreibt die tats\u00e4chliche Lieferung und dient als Kontrollinstrument \u2013 insbesondere im Zusammenspiel mit Bestellung und Rechnung.<\/p>\n\n\n\n<p>Typische Aufgaben im digitalen Workflow:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><a href=\"https:\/\/easy-software.com\/de\/glossar\/wareneingangskontrolle\/\">Wareneingangskontrolle<\/a><\/strong>: Wurde geliefert, was bestellt wurde?<\/li>\n\n\n\n<li><strong>Abweichungspr\u00fcfung<\/strong>: Stimmen Mengen, Artikelnummern und Chargen?<\/li>\n\n\n\n<li><strong>Prozessverkn\u00fcpfung<\/strong>: Der Lieferschein wird mit Bestellung und Rechnung verkn\u00fcpft und verglichen \u2013 oft im Rahmen eines sogenannten <a href=\"https:\/\/easy-software.com\/de\/glossar\/three-way-match\/\">Three-Way-Match<\/a>.<\/li>\n<\/ul>\n\n\n\n<p>So bleibt der <mark class=\"has-inline-color has-marker-text-color\">Lieferschein operativ relevant<\/mark>, auch wenn er <mark class=\"has-inline-color has-marker-text-color\">keine<\/mark> <mark class=\"has-inline-color has-marker-text-color\">buchungsrelevante<\/mark> <mark class=\"has-inline-color has-marker-text-color\">Funktion<\/mark> mehr erf\u00fcllt.<\/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>","protected":false},"excerpt":{"rendered":"<p>Ein Lieferschein begleitet eine Warenlieferung und dokumentiert, was geliefert wurde.<\/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-220610","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\/220610","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":4,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/220610\/revisions"}],"predecessor-version":[{"id":220673,"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/glossar\/220610\/revisions\/220673"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=220610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}