Receipts originate in email inboxes, portals, shops, banks and legacy systems. For external bookkeeping, these sources must flow into a traceable data stream.
The appropriate solution can consist of an upload, standardised export, or direct interface, depending on the source. Data structure, frequency, target system, mapping and control requirements govern the selection.
A robust audit trail connects source, data type, transmission, target system, reference, control, approval, and exception handling.
A digital receipt workflow begins with a complete source inventory. The company records every location where receipts or accounting-relevant data are generated. Only after this can a suitable transmission method be selected.
The general Benefits of digital bookkeeping form the overarching context. For the operational data flow, the specific question of which source generates which data and which target system processes this data is what matters.
Supplier invoices often reach companies via central email inboxes, supplier portals or structured e-invoicing formats. Each source needs a fixed point of entry so that the same invoice is given a clear path. Parallel entry via email and portal increases the risk of duplication and requires defined reconciliation.
Sales invoices usually originate in invoicing, merchandise management, shop or ERP systems. Alongside the invoice document, structured invoice data, debtor details, tax codes, revenue accounts or status information may be available there. The data path should define which data is transferred from the source system and what reference connects the invoice document with the posting record.
Banks, payment service providers, travel expense systems and other feeder systems supply their own data sets. Bank transactions, payment references, fees, master data and approval statuses each require a unique source. The source catalog should therefore record documents and structured data sets together.
Direct answerA robust data flow follows a fixed chain: data source -> data type -> transmission path -> target system -> allocation characteristic -> control point -> approval responsibility -> exception path.
The appropriate transmission method depends on the data structure, frequency, volume, target system and control requirements. A single method for all sources often creates unnecessary manual work. A source-specific decision combines technical feasibility with subsequent booking processing.
An upload is suitable for individual or irregular documents, such as infrequent supplier invoices, contracts or manual special vouchers. The upload requires a fixed filing location, a clear naming convention or document ID and a visible processing status.
An export is suitable for regularly generated data records from invoicing, ERP, shop, travel expenses or payment services. The export format should have stable fields, an agreed time window and a clear assignment to the target system. Changes to the source system belong in a documented review step.
A direct interface is suitable for frequent and stable data flows. It reduces manual handovers while requiring clear field mappings, protocols and responsibilities for technical anomalies. The interface remains robust only if the source and destination use the same business context for the transferred fields.
A portal or shared storage location can serve as a central entry point for documents. The benefit comes from a clear folder, status and sharing logic. Multiple parallel storage locations should be linked via a master source and a clear completion status.
| Data source | data type | Frequently suitable transmission route | Target system | Checkpoint | Jurisdiction |
|---|---|---|---|---|---|
| Email inbox or supplier portal | invoice document, reference data, approval status | defined upload, portal import or structured receipt | receipt intake or accounting system | Quantity, duplicate, document ID, status | Procurement or Finance for receipt and approval |
| Invoice or ERP | sales invoices, accounting data, master data | Standardised export or direct interface | Financial accounting | document number sequence, control total reconciliation, import log | ERP responsibility and accounting |
| Shop or payment service provider | Transactions, fees, payment references | Scheduled export or direct interface | Bookkeeping and reconciliation account | number of transactions, payout amount, fee reconciliation | E-commerce, finance and accounting |
| Bank | Account transactions and payment references | banking interface or structured account export | Financial accounting | Balance, period, number of account transactions | Finance and accounting |
| Travel and expenses system | Receipts, cost centres, approvals, reimbursements | Export or interface with status fields | Financial accounting | approval status, totals, document reference | Department, Finance and Accounting |
| E-invoice | Structured invoice data and readable presentation | Email, portal or interface with original format | Incoming invoices and Bookkeeping | Format check, reference, processing status | Inbound invoices and accounting |
A digital data path requires a common identifier. The invoice image, structured invoice data, posting record and approval status should carry the same reference or be linked via a documented connection.
The GoBD Use unique identifiers such as index, page number or document ID for the mapping between document and booking. For the business process, this means that every source receives an identifier that remains retrievable in the target system.
A status field shows whether a document has been received, technically reviewed, approved, imported or returned for correction. The status values should have the same meaning for all participants. This makes it clear which step has been completed and which role is taking over the next step.
Image data and structured data may arrive via separate technical channels. The reference must link both components in the target system. A typical micro-case arises when an ERP exports the booking record and the invoice document is uploaded separately. A common document ID or invoice number links the two channels.
allocation ruleA search criterion is suitable if it is unique for each business transaction, remains available in both the source and target system, and allows the same connection to be recognised even after a correction.
Every transmission path needs a control point that reconciles source and destination. The control point checks whether the expected data has arrived completely, whether references match and whether discrepancies receive a regulated return.
A reconciliation compares the number of expected documents or data records with the number of items received. In the case of an invoice export, the sequence of invoice numbers, period and total sum can also be checked. For payment data, comparing the number of transactions and the payout amount is suitable.
Duplicates often arise through parallel inputs, repeated uploads or renewed exports. A combination of document ID, invoice number, business partner, amount and date makes repetitions visible. At the same time, the reference check confirms the link between the document and booking data.
An import log or status list shows successful and exceptional records. Each exception is assigned a responsible role, a processing step and a completion status. In this way, a technical error message becomes a manageable work process.
CompletenessExpected and received quantities, periods and sums match.
AllocationVoucher, data record, booking and status share a unique reference.
GraduationDeviations have an owner, a return path and a documented final status.
A resilient data flow incorporates special cases as an integral part. Paper documents, divergent file formats, manual corrections and technical interruptions are given a defined point of entry, a person in charge and a visible conclusion.
Paper documents require a central capture channel. The process determines who digitises the document, which reference is assigned, and when the digital document appears in the document inbox. The GoBD describe the timely safeguarding of documents and the traceable assignment to the business transaction as essential elements of the procedure.
A portal can change its export format, a supplier can send a different invoice format or a legacy system can rename fields. The data path is therefore given a check step for format, field structure and target allocation. This check is carried out particularly after system updates or changes to the export profile.
A correction should trace back to the original reference. The return flow documents the cause, responsible role, new file or new record, and final import status. This logic prevents parallel correction states and keeps the history traceable.
The technical data path also touches upon protection and authorisation issues. A detailed classification is provided in the article on access rights and secure data transmission.
Since 1 January 2025, an invoice meets the definition of an e-invoice if it is issued, transmitted and received in a structured electronic format and enables electronic processing. A standard PDF has since counted as other invoice. The Federal Ministry of Finance also explains that various methods such as email, interface, central storage or internet portal can be considered for transmission.
The structured format contains the machine-readable invoice data. A legible representation supports business review by humans. In the case of hybrid formats, the structured data carries the definitive invoice information. The data path should therefore clearly keep the original format and the used representation together.
Like any other source, an electronic invoice requires a defined point of receipt. The process assigns an email inbox, portal or interface to a target system and issues a unique reference. In addition, a format or plausibility check can monitor the incoming documents.
The process describes how the structured original is received, processed, displayed and stored. The GoBD require a Procedural documentation from which the content, structure, workflow and results of the IT procedure used are clearly and completely apparent. For the document trail, this means there must be a match between the documented target process and the procedure actually used.
process sequenceAn electronic invoice extends the document workflow with structured data. Receipt, reference, processing, readable presentation, status and archiving should be designed as a cohesive process.
The source-path-destination matrix translates the source inventory into binding working rules. It is completed for each data source and links technical decisions with responsibility and control.
The first step lists all document and data sources with data type, frequency, volume and format. A source can supply several data types. For example, an ERP can provide invoice documents, booking data and master data.
The second step assigns an input and a target system to each data type. The selection takes into account existing export options, interfaces, required references and the desired degree of automation. The process is described in sufficient detail for new employees and external participants to be able to reproduce it.
The third step adds quantity matching, reference checking, status control and the responsible role. In addition, it is specified how discrepant data records are returned, corrected and retransmitted.
Mini-fallA shop transmits orders daily and payout data weekly. The matrix can provide two separate data channels for this: an export for invoice data and an interface for payment information. Both channels converge in the target system via the same order reference and are assigned their own control totals.
The technical matrix forms a basis for the subsequent project implementation. Milestones, the testing phase and the go-live belong in the Project plan and the onboarding of the outsourced accounting department.
A reliable audit trail can be checked against specific features. The following criteria relate to each individual source and to the interaction of all data paths.
For email, portal, ERP, shop, banking and other source systems, the respective input channel is defined. Parallel channels are assigned a leading source or a documented reconciliation.
Documents, structured data sets, bookings and approval statuses can be merged via a common ID or a traceable link. The reference is retained even in the event of queries and corrections.
Each data route has an initial status, a control point, a responsible role and a return path. Changes to systems or formats lead to an update of the matrix and the procedure description.
As Financial accounting service provider BAS This logic can be Bookkeeping linked to the current one. The focus is on specific data sources, agreed transfers and control points that fit into the actual booking process.
Brasser Accounting Solutions GmbH is a specialised accounting service provider that supports companies with financial accounting, payroll accounting, and the structuring of modern digital accounting processes. The aim is a collaboration that is professionally sound, organisationally relieving, and reliably functional in everyday use.
Brasser Accounting Solutions GmbH is part of a corporate group with Quint GmbH Tax Consultancy & Auditing and the Swedish accounting and tax firm Service Place Årjäng AB.
