{"id":4409,"date":"2026-04-15T11:52:18","date_gmt":"2026-04-15T11:52:18","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4409"},"modified":"2026-09-07T09:10:12","modified_gmt":"2026-09-07T09:10:12","slug":"digital-receipt-processing","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/digitale-belegverarbeitung\/","title":{"rendered":"Digital document processing"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Digital document processing<\/strong> refers to the electronic capture, provision, processing and allocation of accounting vouchers within a digital bookkeeping process.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What does digital receipt processing mean?<\/h2>\n\n  <p>With digital receipt processing, receipts are processed electronically instead of exclusively in paper form. This can include incoming invoices, outgoing invoices or other booking-relevant documents, for example.<\/p>\n\n  <p>The receipts are provided and processed in such a way that they can be assigned to the respective transaction and used for further accounting processing.<\/p>\n<\/section>\n\n<section id=\"bestandteile\">\n  <h2>Which components are part of digital receipt processing?<\/h2>\n\n  <p>Depending on the system used, the following steps or functions in particular may be included:<\/p>\n\n  <ul>\n    <li>digital capture or import of receipts<\/li>\n    <li>allocation to a business transaction<\/li>\n    <li>Provision of relevant document information<\/li>\n    <li>Link to accounting processing<\/li>\n    <li>Transition to electronic storage<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"kontierung\">\n  <h2>Digital document processing and Account coding \u2013 what is the difference?<\/h2>\n\n  <p>Digital receipt processing describes the electronic processing of a receipt within the accounting environment.<\/p>\n\n  <p>The <a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a> refers, on the other hand, to the technical allocation of a business transaction to the corresponding accounts.<\/p>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> Document processing refers to handling the document itself, while Account coding relates to its accounting classification.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"archivierung\">\n  <h2>digital document processing and digital archiving<\/h2>\n\n  <p>The <a href=\"\/en\/glossary\/digital-archiving\/\">digital archiving<\/a> is to be distinguished from the actual document processing.<\/p>\n\n  <p>While document processing relates to the electronic capture and handling of documents, archiving refers to the proper electronic retention of the relevant records for the prescribed period.<\/p>\n<\/section>\n\n<section id=\"anforderungen\">\n  <h2>Which requirements are relevant?<\/h2>\n\n  <p>Even digitally processed accounting documents must be handled in such a way that their origin, categorisation and further processing remain traceable.<\/p>\n\n  <p>For electronic accounting and recording systems, this applies in particular to the <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a> as well as the respective applicable retention periods are important.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/accounting-entry\/\">Account assignment<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/digital-archiving\/\">Digital archiving<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[20],"class_list":["post-4409","glossar","type-glossar","status-publish","hentry","glossar-kategorien-finanzbuchhaltung"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4409","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4409"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4409"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}