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GoBD-compliant §203 StGB-compliant Q1

Invoice Generation Agent

Generate outgoing invoices - Paragraph 14 UStG, e-invoicing, GoBD-archived.

Creates outgoing invoices from service data, determines VAT rates, selects the e-invoice format, assigns sequential invoice numbers and archives in GoBD-compliant format. Fully rule-based.

Score Dashboard

Agent Readiness 85-92%
Governance Complexity 18-25%
Economic Impact 74-81%
Lighthouse Effect 24-31%
Implementation Complexity 21-28%
Transaction Volume Daily

What This Agent Does

Outgoing invoicing is the mirror image of invoice receipt. Every outgoing invoice must contain the mandatory fields per Paragraph 14 UStG, show the correct VAT rate, be sent in the right format and be archived GoBD-compliantly. The number range must be sequential and gap-free - a core GoBD requirement.

The Decision Layer breaks invoice creation into eight decision steps - all fully rule-based. Service data is retrieved from the source system, mandatory fields assembled, VAT rate determined, e-invoice format selected, payment terms inserted, invoice number assigned, sent and archived.

The result: highest readiness in the entire Finance catalog. Zero AI decisions, zero human decisions. Every outgoing invoice is formally correct, in the right format and GoBD-compliantly archived. The error rate for outgoing invoices drops to zero.

Micro-Decision Table

Human
Rules Engine
AI Agent
Each row is a decision. Expand to see the decision record and whether it can be challenged.
Retrieve service data Which services are billed? Rules Engine

Database query from order or contract

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Assemble mandatory fields Are all mandatory fields per Paragraph 14 UStG present? Rules Engine Auditor

Population from template and master data

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Challengeable by: Auditor

Determine VAT rate 19%, 7%, intra-community or third country? Rules Engine Auditor

UStG rules by service type and customer location

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Challengeable by: Auditor

Select e-invoice format XRechnung, ZUGFeRD or PDF? Rules Engine

Configuration from customer master data

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Insert payment terms Which payment terms apply? Rules Engine

From customer contract data

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Assign invoice number Which invoice number is assigned? Rules Engine Auditor

Gap-free, sequential - core GoBD requirement

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Challengeable by: Auditor

Dispatch How is the invoice sent? Rules Engine

Dispatch method from customer configuration (email, portal, EDI)

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

GoBD-compliant archiving Is the invoice immutably archived? Rules Engine Auditor

Automatic archiving with timestamp

Decision Record

Rule ID and version number
Input data that triggered the rule
Calculation result and applied formula

Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.

Challengeable by: Auditor

Decision Record and Right to Challenge

Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.

Which rule in which version was applied?
What data was the decision based on?
Who (human, rules engine, or AI) decided - and why?
How can the affected person file an objection?
How the Decision Layer enforces this architecturally →

Prerequisites

  • ERP system with order or contract data
  • Customer master data with e-invoice preferences
  • Configured number range
  • GoBD-compliant archiving system

Governance Notes

GoBD-compliant §203 StGB-compliant

GoBD relevance: high - outgoing invoices are tax-relevant documents. The gap-free number range is a core GoBD requirement and frequent audit point. Paragraph 14 UStG defines the mandatory fields. E-invoicing obligation (XRechnung) for B2G since 2020, for B2B phased in from 2025. The agent is fully rule-based (0H/8R/0A) - highest readiness and lowest governance complexity in the catalog.

§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.

Process Documentation Contribution

The Invoice Generation Agent documents: the service data source, all mandatory fields, the determined VAT rate with legal basis, the chosen format, the assigned invoice number and the archiving timestamp. The gap-free number range is verifiable at any time.

Infrastructure Contribution

The Invoice Generation Agent builds the AR infrastructure. The e-invoice generation (XRechnung/ZUGFeRD) is reused for all outgoing documents. The gap-free number range becomes the standard for all agents requiring sequential numbers. The dispatch infrastructure (email, portal, EDI) is shared with the Dunning Agent.

Frequently Asked Questions

Are e-invoices supported?

Yes - XRechnung and ZUGFeRD. The format is configured per customer. B2G customers receive XRechnung, B2B customers ZUGFeRD or PDF per agreement. The e-invoicing obligation is automatically complied with.

What happens with a gap in the number range?

The agent prevents gaps architecturally - numbers are assigned sequentially and never skipped. Cancelled invoices keep their number and are marked as cancelled. This keeps the number range gap-free, as required by GoBD.

Can different number ranges be used for different business units?

Yes. Multiple number ranges per entity, business unit or invoice type are configurable. Each number range is independently gap-free. Assignment is automatic per configured rules.

Implement This Agent?

We assess your finance process landscape and show how this agent fits your infrastructure.