Input VAT deduction & input VAT protection for e-invoices

The BMF letter of 15 October 2025 does not name a fixed list, but a suitable validation application that checks an e-invoice for format errors and business rule errors under EN 16931, for example against the official KoSIT validator. Our platform automatically checks every uploaded incoming invoice with exactly this validator and records the result.

No. Under margin no. 35a of the BMF letter, the protection expressly applies only to the technical result of the validation (format and business rules). Content errors, such as a wrong tax rate or an incorrect description of the goods or services, are not detected by format validation and remain the invoice recipient's responsibility to check.

The BMF expressly recommends it as evidence of due care: “As evidence, it is advisable to retain the validation report” (margin no. 35a, our unofficial translation). That is why a downloadable check report (PDF) is available for every checked incoming invoice, which you can file with your accounting records.

A format error exists if the invoice file does not conform to the permitted syntax; the file is then not considered an e-invoice (margin no. 6a). A business rule error exists if the file is technically correct but violates a validation rule, for example a missing mandatory field or an arithmetically incorrect tax total (margin no. 6b). The KoSIT validator detects both.

Every incoming invoice checked via “Check e-invoice” or the connected mailbox appears in your check history. There, a check report (PDF) is available to download for each result, with the KoSIT result, IBAN check and date. Included free in every account, at no extra cost.