{"id":220677,"date":"2025-10-21T12:25:55","date_gmt":"2025-10-21T10:25:55","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=220677"},"modified":"2025-10-21T12:25:57","modified_gmt":"2025-10-21T10:25:57","slug":"rechnungsnummer","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/de\/glossar\/rechnungsnummer\/","title":{"rendered":"Rechnungsnummer"},"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>Wer eine Rechnung empf\u00e4ngt, pr\u00fcft meist zuerst den Betrag. Doch auch die Rechnungsnummer verdient Aufmerksamkeit: Sie hilft dem Rechnungsempf\u00e4nger, die Rechnung zweifelsfrei zuzuordnen, intern zu dokumentieren und<mark class=\"has-inline-color has-marker-text-color\"> steuerlich korrekt<\/mark> zu verarbeiten.<\/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=\"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 eine Rechnungsnummer?<\/h2>\n\n\n\n<p>Die Rechnungsnummer kennzeichnet eine Rechnung eindeutig. Sie besteht aus einer <mark class=\"has-inline-color has-marker-text-color\">fortlaufenden<\/mark> <mark class=\"has-inline-color has-marker-text-color\">Zahlen- oder Buchstabenfolge<\/mark>, die vom Rechnungsaussteller vergeben wird. Ihr Zweck: Jede Rechnung soll zweifelsfrei identifizierbar sein, eben vergleichbar mit einem Fingerabdruck im Dokumentenverkehr.<\/p>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\">Welche Aufgabe hat die Rechnungsnummer?<\/h2>\n\n\n\n<p>Die Rechnungsnummer erf\u00fcllt mehrere Funktionen und zwar nicht nur f\u00fcr den Aussteller, sondern auch f\u00fcr den Rechnungsempf\u00e4nger. Sie ist ein zentrales Ordnungskriterium im Rechnungswesen und spielt eine Schl\u00fcsselrolle bei der internen Verarbeitung.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-0db1f21a gb-headline-text gb-headline-medium\">Was leistet die Rechnungsnummer?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sie erm\u00f6glicht die <strong>eindeutige Identifikation<\/strong> einer <a href=\"https:\/\/easy-software.com\/de\/elektronische-eingangsrechnung\/\">Eingangsrechnung<\/a>, z.B. bei R\u00fcckfragen, Reklamationen oder Pr\u00fcfungen.<\/li>\n\n\n\n<li>Sie unterst\u00fctzt die <strong>systematische Ablage und <a href=\"https:\/\/easy-software.com\/de\/archivierung\/\">Archivierung<\/a><\/strong> , gleich ob digital oder in Papierform.<\/li>\n\n\n\n<li>Sie erleichtert die <strong>Zuordnung von Zahlungen<\/strong> bei \u00dcberweisungen mit mehreren offenen Posten.<\/li>\n\n\n\n<li>Sie ist Voraussetzung f\u00fcr den <strong>Vorsteuerabzug<\/strong>, denn ohne g\u00fcltige Rechnungsnummer kann das Finanzamt die steuerliche Anerkennung verweigern.<\/li>\n<\/ul>\n\n\n\n<p>Gerade in Unternehmen mit hohem Belegaufkommen sorgt die Rechnungsnummer f\u00fcr Struktur und Nachvollziehbarkeit. Sie ist damit ein unverzichtbares Element f\u00fcr eine effiziente Buchhaltung.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ec4df682 gb-headline-text gb-headline-medium\">Gibt es gesetzliche Vorgaben zur Rechnungsnummer?<\/h2>\n\n\n\n<p>Die Pflicht zur Verwendung ergibt sich unter anderem aus dem <strong>\u00a7 14 Abs. 4 Satz 1 Nr. 4 des Umsatzsteuergesetzes (UStG)<\/strong>. Dort hei\u00dft es zur Rechnungsnummer:<\/p>\n\n\n<div class=\"gb-container gb-container-33ee2f0d\">\n\n<p class=\"gb-headline gb-headline-4fe76c9e gb-headline-small\"><span class=\"gb-icon\"><svg viewBox=\"0 0 400 400\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n\n\t\n\t\t\n\t\t\t<path 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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\n\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\n\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\n\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path 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\n\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\n\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path 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\n\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\" fill=\"#1D1D1B\"><\/path>\n\t\t<path 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\n\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\n\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\n\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\" fill=\"#1D1D1B\"><\/path>\n\t\n\n<\/svg>\n<\/span><\/p>\n\n\n\n<p>\u201e<a href=\"https:\/\/www.gesetze-im-internet.de\/ustg_1980\/__14.html\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Eine fortlaufende Nummer mit einer oder mehreren Zahlenreihen, die zur Identifizierung der Rechnung vom Rechnungsaussteller einmalig vergeben wird (&#8230;)<\/a>\u201c<\/p>\n\n<\/div>\n\n\n<h3 class=\"gb-headline gb-headline-0ea334ec gb-headline-text\">Was bedeutet das in der Praxis?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Die Nummer muss <strong>einmalig<\/strong> sein, doppelte Nummern sind unzul\u00e4ssig.<\/li>\n\n\n\n<li>Sie muss <strong>fortlaufend<\/strong> vergeben werden, L\u00fccken sind erlaubt, solange die Nachvollziehbarkeit gew\u00e4hrleistet ist.<\/li>\n\n\n\n<li>Die Form ist <strong>nicht vorgeschrieben<\/strong>: Zahlen, Buchstaben oder Kombinationen bleiben zul\u00e4ssig.<\/li>\n\n\n\n<li>Die Nummer wird vom <strong>Rechnungsaussteller vergeben<\/strong> und nicht vom Empf\u00e4nger.<\/li>\n<\/ul>\n\n\n\n<p>F\u00fcr den Rechnungsempf\u00e4nger ist diese gesetzliche Vorgabe besonders relevant, wenn es um den <strong>Vorsteuerabzug<\/strong> geht. Fehlt die Rechnungsnummer oder ist sie fehlerhaft, <strong>kann<\/strong> das Finanzamt die steuerliche Anerkennung verweigern.<\/p>\n\n\n\n<p><strong>Praxis-Tipp:<\/strong> Achten Sie auf eine korrekte und eindeutige Nummerierung bei <a href=\"https:\/\/easy-software.com\/de\/newsroom\/digitale-rechnungsfreigabe-schneller-zur-buchung-und-zahlung\/\">Rechnungsfreigaben<\/a>. Im Zweifel lohnt sich eine R\u00fcckfrage beim Lieferanten. Das sch\u00fctzt vor sp\u00e4teren Problemen bei der Betriebspr\u00fcfung.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-0a8395f5 gb-headline-text gb-headline-medium\">Was passiert, wenn die Rechnungsnummer fehlt?<\/h2>\n\n\n\n<p>Fehlt die Rechnungsnummer auf einer Eingangsrechnung, ist Vorsicht geboten. Denn ohne diese Angabe gilt die Rechnung als <strong>nicht vollst\u00e4ndig<\/strong> im Sinne des Umsatzsteuergesetzes (\u00a7 14 UStG). Das hat direkte Folgen f\u00fcr die steuerliche Behandlung.<\/p>\n\n\n\n<h3 class=\"gb-headline gb-headline-31730de5 gb-headline-text gb-headline-medium\">Folgen f\u00fcr Rechnungsempf\u00e4nger?<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Der <strong>Vorsteuerabzug<\/strong> <mark class=\"has-inline-color has-marker-text-color\">kann<\/mark> versagt werden, denn das Finanzamt k\u00f6nnte die Rechnung nicht anerkennen.<\/li>\n\n\n\n<li>Die Rechnung l\u00e4sst sich <strong>intern schlechter zuordnen<\/strong>, etwa zu einem Lieferschein oder einer Bestellung.<\/li>\n\n\n\n<li>In digitalen Buchhaltungssystemen kann die Rechnung <strong>nicht korrekt erfasst<\/strong> werden und automatische Prozesse greifen ins Leere.<\/li>\n\n\n\n<li>Bei Betriebspr\u00fcfungen entsteht zus\u00e4tzlicher Aufwand: R\u00fcckfragen, Nachweise und Korrekturen kosten Zeit und Ressourcen.<\/li>\n<\/ul>\n\n\n\n<p><mark class=\"has-inline-color has-marker-text-color\">Ein fehlendes Detail mit gro\u00dfer Wirkung:<\/mark> Die Rechnungsnummer ist nicht nur Pflicht, sondern auch ein praktisches Werkzeug f\u00fcr Ordnung und Effizienz. Wer <a href=\"https:\/\/easy-software.com\/de\/newsroom\/rechnungen-pruefen-aber-richtig-plus-checkliste\/\">Eingangsrechnungen pr\u00fcft<\/a>, sollte daher immer kontrollieren, ob die Nummer vorhanden und plausibel ist.<\/p>\n\n\n\n<p><strong>\u00a0<\/strong><br><strong>Tipp f\u00fcr die Praxis:<\/strong> Fehlt die Rechnungsnummer, lohnt sich eine schnelle<mark class=\"has-inline-color has-marker-text-color\"> R\u00fcckfrage beim Lieferanten mit der Bitte um eine <a href=\"https:\/\/easy-software.com\/de\/glossar\/rechnungskorrektur\/\">Rechnungskorrektur<\/a><\/mark>. Oft l\u00e4sst sich die Rechnung unkompliziert korrigieren, und so bleibt der Vorsteuerabzug gesichert.<\/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>Die Rechnungsnummer ist mehr als nur eine Ziffernfolge. Sie z\u00e4hlt zu den Pflichtangaben einer ordnungsgem\u00e4\u00dfen Rechnung und spielt eine zentrale Rolle im Gesch\u00e4ftsverkehr.<\/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-220677","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\/220677","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\/220677\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/de\/wp-json\/wp\/v2\/media?parent=220677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}