Contradiction of preview and structured document

What should be done when the PDF rendering differs from the e-invoice XML?

Short answer

Stop and resolve the discrepancy rather than selecting whichever version is more favourable. Under § 85o ods. 4, mandatory e-invoice is the structured electronic document; the PDF is only an optional rendering or attachment. If the amount, VAT, date, invoice number or party differs, the document is inconsistent. Incorrect XML is corrected by a subsequent document under § 85o ods. 5, not by overwriting the original.

Primary format

Structured XML

The mandatory e-invoice consists of a document according to Section 85o(4).

PDF

Preview or attachment

It should not create a different tax content.

Consignee

Do not post blindly

Compare the discrepancy with the order and the actual delivery.

Correction

Follow-up document

The submitted original does not change silently.

Why is the discrepancy a problem?

A PDF may originate from a different source or from an older version of the data. It may then display a different amount, VAT rate, bank account or partner. Such a situation creates a risk of incorrect accounting or payment.

Recipient’s procedure

suspend automatic posting and payment,
save the original XML, PDF and delivery status,
compare the partner, reference number, dates, amounts and VAT,
request a proper correction from the supplier.

Procedure for the sender

If the XML file is incorrect, use a document in accordance with Section 85o(5), which clearly refers to the original e-invoice and contains its number and the amended details. If only the PDF is incorrect, correct the preview generation and clearly inform the recipient that this is not a new tax document.

Conclusion

The PDF and XML must not represent different invoices. Record the discrepancy as an incident and correct it through the prescribed traceable process.

Legal and technical basis

Section 85o(4) and (5) of the VAT Act
Section 76a(2)(c) of the VAT Act
Financial Administration FAQ on PDF attachments