# E_0259 — Process invoice
Process invoice
| Attribute | Value |
|---|---|
| Designation | Process invoice |
| Market role | MSB |
| Regulatory determination / chapter | WiM electricity |
| Section | 8.15.1: AD: Billing of services |
| Check identifiers | Response: [33003](/en/schnittstellen/202604/pruefi/REMADV/PI_33003), [33004](/en/schnittstellen/202604/pruefi/REMADV/PI_33004) |
| EBD version | 4.2 |
| As at | 2026-06-23 |
## Decision tree
\nDecision tree E_0259: Rechnung verarbeiten\n\n\n\nE_0259\nRechnung verarbeiten\nChecking role: MSB\n\nno\n\nyes\n\nno\n\nyes\n\nyes\n\nno\n\nno\n\nyes\n\nno\n\nyes\n\nyes\n\nno\n\nyes\n\nno\n\nno\n\nyes\n\nyes\n\nno\n\nyes\n\nno\n\nno\n\nyes\n\nno\n\nyes\n\nyes\n\nno\n\nyes\n\nno\n\nno\n\n\nyes\n\nno\n\n\nyes\n\nyes\n\n\nno\n\nyes\n\n\nno\n\nno\n\n\nyes\n\nno\n\n\nyes\n\nyes\n\n\nno\n\nyes\n\n\nno\n\nyes\n\nno\n\nyes\n\nno\n\nyes\n\nno\n\nno\n\n\nyes\n\nno\n\n\nyes\n\nyes\n\nno\n\nno\n\n\nyes\n\nyes\n\n\nno\n\nyes\n\nno\n\n\n10\nErfüllt die Rechnung weitere\nAnforderungen gem. §14 Abs. 4\nUStG?\n\n\nA01\nCluster: Rejection at header level\nRechnung entspricht nicht §14 Abs. 4\nUStG\nHinweis: Die Ablehnung ist zu\nbegründen.\n\n\n20\nIst das Rechnungsdatum ≤ dem\nEingangsdatum?\n\n\nA02\nCluster: Rejection at header level\nRechnungsdatum liegt in der Zukunft\n\n\n30\nIst das Rechnungsdatum < das\nEnde des\nAbrechnungszeitraumes/Ausführu\nngsdatums?\n\n\nA03\nCluster: Rejection at header level\nDas Rechnungsdatum liegt vor dem\nEnde des\nAbrechnungszeitraumes/Ausführungs\ndatums.\n\n\n40\nIst der Empfänger der Rechnung\nfür den genannten\nAbrechnungszeitraum/Ausführung\nsdatum der genannten\nMesslokation mindestens einen\nTag zugeordnet?\n\n\nA04\nCluster: Rejection at header level\nDer MSB ist der Messlokation nicht\neinen Tag des\nAbrechnungszeitraumes/Ausführungs\ndatums zugeordnet.\n\n\n50\nIst der Empfänger der Rechnung\nfür den gesamten genannten\nAbrechnungszeitraum/Ausführung\nsdatum der genannten\nMesslokation zugeordnet?\n\n\nA05\nCluster: Rejection at header level\nDer MSB lehnt die Zahlung ab. Eine\nAblehnung der Zahlung wird durch\nden MSB begründet.\nHinweis: Der MSB gibt den\nerwarteten Abrechnungszeitraum/das\nerwartete Ausführungsdatum an.\n\n\n60\nLiegt vom Rechnungssteller, die in\ndieser Rechnung verwendete\nRechnungsnummer, bereits vor?\n\n\nA06\nCluster: Rejection at header level\nRechnungsnummer wurde bereits\nverwendet\n\n\n70\nIst der Abrechnungszeitraum/\nAusführungsdatum der Rechnung\nbereits in einer vorhergehenden,\nakzeptierten und nicht stornierten\nRechnung enthalten?\n\n\nA07\nCluster: Rejection at header level\nDie Rechnung enthält ein bereits\nabgerechnetes Zeitintervall/ einen\nbereits abgerechneten Zeitpunkt.\n\n\n80\nIst der fällige Betrag ≥ Null?\n\n\nA08\nCluster: Rejection at header level\nBei der Abrechnung kann es nicht zu\neiner Rückerstattung kommen.\n\n\n90\nIst die Frist der Fälligkeit\nunterschritten? (Zahlungsziel ≤ 10\nWT zum\nRechnungseingangsdatum)\n\n\nA09\nCluster: Rejection at header level\nDas Zahlungsziel ist unterschritten.\n\n\n100\nHandelt es sich um eine\nGeräteübernahme (Kauf/\nNutzungsüberlassung)?\n\n\n110\nWurde das in der Rechnung\ngenannte Angebot des MSB in der\nBestellbestätigung im Prozess\nGeräteübernahme für diese\nMesslokation bestätigt?\n\n\nA10\nCluster: Rejection at header level\nDas Angebot des MSB in der\nBestellbestätigung im Prozess\nGeräteübernahme für diese\nMesslokation wurde nicht bestätigt.\n\n\n120\nIst die in der Rechnung genannte\nBestellung die jüngste bestätigte\nBestellung, die genau zu diesem\nZeitpunkt beginnt?\n\n\nA11\nCluster: Rejection at header level\nDie Referenz erfolgt nicht auf die\njüngste Bestellung zu diesem\nZeitpunkt.\n\n\n130\nIst ein zuvor nicht spezifizierter\nFehler im Kopfteil der Rechnung\naufgetreten?\n\n\nA90\nCluster: Rejection at header level\nSonstiger Fehler auf Kopfebene.\nHinweis: Das identifizierte Problem\nist in der Antwort zu\nbeschreiben/benennen.\nNutzungsmöglichkeit Ende:\n01.10.2026 00:00 Uhr\n\n\n300\nHandelt es sich um eine\nGeräteübernahme (Kauf/\nNutzungsüberlassung)?\n\n\n310\nEntspricht die Rechnungsposition\ndem bestätigten Angebot?\n\n\nA12\nCluster: Rejection at line item level\nDie Rechnungsposition entspricht\nnicht dem bestätigten Angebot.\ncontinue with step 320\n\n\n320\nWird für die Rechnungsposition\nder für diesen Zeitraum korrekte\ngültige Umsatzsteuersatz\nangegeben?\n\n\nA13\nCluster: Rejection at line item level\nDer gültige Umsatzsteuersatz für die\nRechnungsposition für diesen\nZeitraum wurde nicht korrekt\nangegeben.\ncontinue with step 330\n\n\n330\nIst das Enddatum der\nRechnungsposition gleich oder\nnach dem Enddatum des\nAbrechnungszeitraums /\nAusführungsdatums?\n\n\nA14\nCluster: Rejection at line item level\nDas Enddatum der\nRechnungsposition ist gleich oder\nnach dem Enddatum des\nAbrechnungszeitraums/\nAusführungsdatums.\ncontinue with step 340\n\n\n340\nIst das Beginndatum der\nRechnungsposition vor oder gleich\ndem Beginndatum des\nAbrechnungszeitraums? Hinweis:\nBei Nutzung des\nAusführungsdatums in der\nRechnung Prüfschritt mit ja\nbeantworten.\n\n\nA15\nCluster: Rejection at line item level\nDas Beginndatum der\nRechnungsposition liegt vor dem\nBeginndatum des\nAbrechnungszeitraums.\ncontinue with step 345\n\n\n345\nWird mit der Rechnungsposition\nder richtige Abrechnungszeitraum\nabgerechnet?\n\n\nA25\nCluster: Rejection at line item level\nFalscher Abrechnungszeitraum wird\nabgerechnet.\nHinweis: Der LF gibt den erwarteten\nAbrechnungszeitraum an.\ncontinue with step 350\n\n\n350\nEntspricht der Preis in der\nPosition dem vereinbarten Preis?\n\n\nA16\nCluster: Rejection at line item level\nDer Preis in der Rechnungsposition\npasst nicht zum vereinbarten Preis.\ncontinue with step 360\n\n\n360\nLiegt ein Rechenfehler in der\nRechnungsposition vor?\n\n\nA17\nCluster: Rejection at line item level\nRechenfehler liegt vor.\ncontinue with step 370\n\n\n370\nIst in der Rechnungsposition ein\nzuvor nicht spezifizierter Fehler\naufgetreten?\n\n\nA99\nCluster: Rejection at line item level\nSonstiger Fehler auf Positionsebene.\nHinweis: Das identifizierte Problem\nist in der Antwort zu\nbeschreiben/benennen.\nNutzungsmöglichkeit Ende:\n01.10.2026 00:00 Uhr\ncontinue with step 380\n\n\n380\nSind noch weitere\nRechnungspositionen zu prüfen?\n\n\n390\nIst in mindestens einer\nRechnungspositionen ein Fehler\naufgetreten?\n\nHinweis: Alle erkannten\nAntwortcodes aus der\nPositionsebene sind für jeden\nfehlerhaft identifizierten Positionsteil\nunter Angabe der Positionsnummer\nzu übermitteln.\n\n\n500\nFehlen vereinbarte Positionen in\nder Rechnung?\n\n\nA18\nCluster: Rejection at summary level\nErwartete Position nicht vorhanden.\nHinweis: Fehlende Positionen sind im\nFreitextfeld zu beschreiben.\n\n\n510\nEntspricht für den genannten\nSteuersatz die\nBesteuerungsgrundlage der\nSummen der Einzelpositionen\ndieser Rechnung mit diesem\nSteuersatz?\n\n\nA19\nCluster: Rejection at summary level\nGenannte Besteuerungsgrundlage\npasst nicht zu der Summe der\nEinzelpositionen des Steuersatzes.\nHinweis: Es ist der Steuersatz (aus\nDE5278) und die Steuerkategorie\n(aus DE5305) des SG52 TAX zu\nnennen.\ncontinue with step 520\n\n\n520\nEntspricht für diesen Steuersatz\ndie Angabe des Steuerbetrages\nder Summe aller\nRechnungspositionen (Netto)\ndieser Rechnung, denen dieser\nSteuersatz zugeordnet ist,\nmultipliziert mit diesem\nSteuersatz?\n\n\nA20\nCluster: Rejection at summary level\nSumme aller Rechnungspositionen\n(Netto) dieser Rechnung, denen\ndieser Steuersatz zugeordnet ist,\nmultipliziert mit diesem Steuersatz\nentspricht nicht der Angabe des\nSteuerbetrages für diesen\nSteuersatz.\nHinweis: Es ist der Steuersatz (aus\nDE5278) und die Steuerkategorie\n(aus DE5305) des SG52 TAX zu\nnennen.\ncontinue with step 530\n\n\n530\nSind noch weitere Steuersätze zu\nprüfen?\n\n\n540\nEntspricht der Rechnungsbetrag\nder Summe aller\nRechnungspositionen\n(Besteuerungsgrundlage) zzgl.\ndem jeweiligen Steuerbetrag?\n\n\nA21\nCluster: Rejection at summary level\nRechnungsbetrag\n(Besteuerungsgrundlage inklusive\nSteuerbetrag) der Summe ist nicht\nkorrekt.\ncontinue with step 550\n\n\n550\nIst ein zuvor nicht spezifizierter\nFehler im Summenteil\naufgetreten?\n\n\nA96\nCluster: Rejection at summary level\nSonstiges\nHinweis: Das identifizierte Problem\nist in der Antwort zu\nbeschreiben/benennen.\nNutzungsmöglichkeit Ende:\n01.10.2026 00:00 Uhr\ncontinue with step 560\n\n\n560\nIst mindestens ein Fehler in der\nSummenebene aufgetreten?\n\nCluster: Rejection at summary level\nHinweis: Alle erkannten\nAntwortcodes aus der Summenebene\nsind zu übermitteln.\n\nCluster: Consent\nZahlung der Rechnung avisieren und\nim Zahlungslauf berücksichtigen.\n"} kapitel={"WiM Strom · 8.15.1: AD: Abrechnung von Dienstleistungen"} name={"Rechnung verarbeiten"}>
| Step | Check | Result | Code | Note |
|---|---|---|---|---|
| 10 | Does the invoice meet further requirements pursuant to §14 Abs. 4 UStG? | no | A01 | Cluster: Rejection at header level Invoice does not comply with §14 Abs. 4 UStG Note: The rejection must be substantiated. |
| — | — | yes | → Step 20 | — |
| 20 | Is the invoice date ≤ the receipt date? | no | A02 | Cluster: Rejection at header level Invoice date is in the future |
| — | — | yes | → Step 30 | — |
| 30 | Is the invoice date < the end of the billing period/execution date? | yes | A03 | Cluster: Rejection at header level The invoice date is before the end of the billing period/execution date. |
| — | — | no | → Step 40 | — |
| 40 | Is the recipient of the invoice assigned to the stated metering location for at least one day of the stated billing period/execution date? | no | A04 | Cluster: Rejection at header level The MSB is not assigned to the metering location for a single day of the billing period/execution date. |
| — | — | yes | → Step 50 | — |
| 50 | Is the recipient of the invoice assigned to the stated metering location for the entire stated billing period/execution date? | no | A05 | Cluster: Rejection at header level The MSB refuses payment. A rejection of the payment is substantiated by the MSB. Note: The MSB states the expected billing period/expected execution date. |
| — | — | yes | → Step 60 | — |
| 60 | Does the invoice number used in this invoice already exist from the invoice issuer? | yes | A06 | Cluster: Rejection at header level Invoice number has already been used |
| — | — | no | → Step 70 | — |
| 70 | Is the billing period/execution date of the invoice already contained in a previous, accepted and not cancelled invoice? | yes | A07 | Cluster: Rejection at header level The invoice contains a time interval already billed/ a point in time already billed. |
| — | — | no | → Step 80 | — |
| 80 | Is the amount due ≥ zero? | no | A08 | Cluster: Rejection at header level No refund can arise in the billing. |
| — | — | yes | → step 90 | — |
| 90 | Is the due date deadline undercut? (payment term ≤ 10 WT from the invoice receipt date) | yes | A09 | Cluster: Rejection at header level The payment term has been undercut. |
| — | — | no | → Step 100 | — |
| 100 | Is this a device takeover (purchase/ transfer of use)? | yes | → Step 110 | — |
| — | — | no | → Step 130 | — |
| 110 | Was the quotation of the MSB named in the invoice confirmed in the order confirmation in the device takeover process for this metering location? | no | A10 | Cluster: Rejection at header level The quotation of the MSB in the order confirmation in the device takeover process for this metering location was not confirmed. |
| — | — | yes | → Step 120 | — |
| 120 | Is the order placement specified in the invoice the most recent confirmed order placement that begins exactly at this point in time? | no | A11 | Cluster: Rejection at header level The reference is not to the most recent order placement at this point in time. |
| — | — | yes | → Step 130 | — |
| 130 | Has a previously unspecified error occurred in the header section of the invoice? | yes | A90 | Cluster: Rejection at header level Other error at header level. Note: The identified problem must be described/named in the response. End of usability: 01.10.2026 00:00 |
| — | — | no | → Step 300 | — |
| from 300 | *Starting with the first line item, the following checks are performed for each line item. If the first error occurs in a line item, the further checks are to be performed as well, as far as this is still possible. All errors found in the detail section are to be reported, naming the respective line item.* | — | — | — |
| 300 | Is this a device takeover (purchase/ transfer of use)? | yes | → Step 310 | — |
| — | — | no | → Step 320 | — |
| 310 | Does the invoice line item match the confirmed quotation? | no | A12 | Cluster: Rejection at line item level The invoice line item does not match the confirmed quotation. |
| — | — | yes | → Step 320 | — |
| 320 | Is the correct VAT rate valid for this time period stated for the invoice line item? | no | A13 | Cluster: Rejection at line item level The valid VAT rate for the invoice line item for this time period was not stated correctly. |
| — | — | yes | → Step 330 | — |
| 330 | Is the end date of the invoice line item equal to or after the end date of the billing period / execution date? | yes | A14 | Cluster: Rejection at line item level The end date of the invoice line item is equal to or after the end date of the billing period/ execution date. |
| — | — | no | → Step 340 | — |
| 340 | Is the start date of the invoice line item before or equal to the start date of the billing period? Note: When the execution date is used in the invoice, answer the check step with yes. | yes | A15 | Cluster: Rejection at line item level The start date of the invoice line item is before the start date of the billing period. |
| — | — | no | → Step 345 | — |
| 345 | Does the invoice line item bill the correct billing period? | no | A25 | Cluster: Rejection at line item level The wrong billing period is billed. Note: The LF states the expected billing period. |
| — | — | yes | → Step 350 | — |
| 350 | Does the price in the line item match the agreed price? | no | A16 | Cluster: Rejection at line item level The price in the invoice line item does not match the agreed price. |
| — | — | yes | → Step 360 | — |
| 360 | Is there a calculation error in the invoice line item? | yes | A17 | Cluster: Rejection at line item level There is a calculation error. |
| — | — | no | → Step 370 | — |
| 370 | Has a previously unspecified error occurred in the invoice line item? | yes | A99 | Cluster: Rejection at line item level Other error at line item level. Note: The identified problem must be described/named in the response. End of usability: 01.10.2026 00:00 |
| — | — | no | → Step 380 | — |
| 380 | Are there further invoice line items to be checked? | yes | → Step 300 | — |
| — | — | no | → Step 390 | — |
| 390 | Has an error occurred in at least one invoice line item? | yes | End | Note: All response codes detected at line item level must be transmitted for each detail section identified as faulty, stating the line item number. |
| — | — | no | → Step 500 | The check of the EBD is continued in the summary section. |
| from 500 | *The following check takes place at the summary level of the EBD, although it is a summary check of the line item level: since no line item number can be given when the line item number from the confirmed offer is missing, the REMADV structure for transmitting errors at summary level must be used to transmit the error.* | — | — | — |
| 500 | Are agreed line items missing in the invoice? | yes | A18 | Cluster: Rejection at summary level Expected line item not present. Note: Missing line items must be described in the free text field. |
| — | — | no | → Step 510 | — |
| from 510 | *Starting with check step 510, the following checks are performed for each summary line. If the first error occurs in a summary line, the further checks are to be performed as well, as far as this is still possible. All errors found in the summary section are transmitted to the MSB as the result with the corresponding rejection codes. The following checks are to be performed for each combination of tax rate and tax category.* | — | — | — |
| 510 | For the stated tax rate, does the taxable amount match the sums of the individual line items of this invoice with this tax rate? | no | A19 | Cluster: Rejection at summary level The taxable amount named does not match the sum of the individual line items of the tax rate. Note: The tax rate (from DE5278) and the control category (from DE5305) of the SG52 TAX must be named. |
| — | — | yes | → Step 520 | — |
| 520 | For this tax rate, does the stated tax amount match the sum of all invoice line items (net) of this invoice to which this tax rate is assigned, multiplied by this tax rate? | no | A20 | Cluster: Rejection at summary level The sum of all invoice line items (net) of this invoice to which this tax rate is assigned, multiplied by this tax rate, does not correspond to the tax amount stated for this tax rate. Note: The tax rate (from DE5278) and the control category (from DE5305) of the SG52 TAX must be named. |
| — | — | yes | → Step 530 | — |
| 530 | Are there further tax rates to be checked? | yes | → Step 510 | — |
| — | — | no | → Step 540 | — |
| 540 | Does the invoice amount match the sum of all invoice line items (taxable amount) plus the respective tax amount? | no | A21 | Cluster: Rejection at summary level The invoice amount (taxable amount including tax amount) of the total is not correct. |
| — | — | yes | → Step 550 | — |
| 550 | Has a previously unspecified error occurred in the summary section? | yes | A96 | Cluster: Rejection at summary level Other Note: The identified problem must be described/named in the response. End of usability: 01.10.2026 00:00 |
| — | — | no | → Step 560 | — |
| 560 | Has at least one error occurred in the summary level? | yes | End | Cluster: Rejection at summary level Note: All response codes identified at summary level must be transmitted. |
| — | — | no | End | Cluster: Consent Announce payment of the invoice and take it into account in the payment run. |
## Result codes
| Result code | Cluster | Meaning |
|---|---|---|
| `A01` | Rejection at header level | Invoice does not comply with §14 Abs. 4 UStG Note: The rejection must be justified. |
| `A02` | Rejection at header level | Invoice date is in the future |
| `A03` | Rejection at header level | The invoice date is before the end of the billing period/execution date. |
| `A04` | Rejection at header level | The MSB is not assigned to the metering location for a single day of the billing period/execution date. |
| `A05` | Rejection at header level | The MSB rejects the payment. A rejection of the payment is justified by the MSB. Note: The MSB states the expected billing period/the expected execution date. |
| `A06` | Rejection at header level | Invoice number has already been used |
| `A07` | Rejection at header level | The invoice contains a time interval that has already been billed/ a point in time that has already been billed. |
| `A08` | Rejection at header level | No refund can arise from the billing. |
| `A09` | Rejection at header level | The payment term is undercut. |
| `A10` | Rejection at header level | The quotation of the MSB in the order confirmation in the device takeover process for this metering location was not confirmed. |
| `A11` | Rejection at header level | The reference is not to the most recent order placement at this point in time. |
| `A90` | Rejection at header level | Other error at header level. Note: The identified problem is to be described/named in the response. End of usability: 01.10.2026 00:00 |
| `A12` | Rejection at line item level | The invoice line item does not correspond to the confirmed quotation. |
| `A13` | Rejection at line item level | The valid VAT rate for the invoice line item for this time period was not specified correctly. |
| `A14` | Rejection at line item level | The end date of the invoice line item is equal to or after the end date of the billing period/ execution date. |
| `A15` | Rejection at line item level | The start date of the invoice line item is before the start date of the billing period. |
| `A25` | Rejection at line item level | The wrong billing period is being billed. Note: The LF states the expected billing period. |
| `A16` | Rejection at line item level | The price in the invoice line item does not match the agreed price. |
| `A17` | Rejection at line item level | There is a calculation error. |
| `A99` | Rejection at line item level | Other error at line item level. Note: The identified problem is to be described/named in the response. End of usability: 01.10.2026 00:00 |
| `A18` | Rejection at summary level | Expected line item not present. Note: Missing line items must be described in the free-text field. |
| `A19` | Rejection at summary level | Stated taxable amount does not match the sum of the individual items of the tax rate. Note: The tax rate (from DE5278) and the control category (from DE5305) of the SG52 TAX must be stated. |
| `A20` | Rejection at summary level | The total of all invoice line items (net) of this invoice to which this tax rate is assigned, multiplied by this tax rate, does not match the stated tax amount for this tax rate. Note: The tax rate (from DE5278) and the control category (from DE5305) of the SG52 TAX are to be stated. |
| `A21` | Rejection at summary level | Invoice amount (taxable amount including tax amount) of the total is not correct. |
| `A96` | Rejection at summary level | Other Note: The identified problem is to be described/named in the response. End of usability: 01.10.2026 00:00 |
*Role of the numbers: »response« are the check identifiers that list this tree in the ebd_code column of the check identifier table (knowledge-collection · FV 202604); »checked« is the difference set to it from the return path of the process steps.*
:::note{title="Not checked against a process"}
**No** consistency check was carried out for this decision tree — no generated BPMN found. Whether the MACO APP implements this tree completely is therefore not evidenced here.
:::