Candis no longer runs the § 14 check the same way for every document. Instead, Candis adjusts the scope of the check to the document classification. In this article, you learn which checks Candis performs for which document type, how your package affects the scope, and where you see the results.
Requirements
The § 14 check runs automatically in the inbox. You do not need to start it manually.
You get the full scope of checks for all document types with the Max package. In the Base and Plus package, Candis performs a limited check and shows you a preview of the further checks.
You see the results as a requester or accountant in the editing view of the document.
How Candis classifies documents for the § 14 check
Candis automatically classifies every incoming document by document type. This classification determines which checks the § 14 check performs:
Documents relevant for § 14: invoices, receipts, and credit notes. For these document types, Candis checks the mandatory VAT details. The exact standard depends on the total amount (§ 14 UStG or § 33 UStDV of the German VAT regulations).
Documents not relevant for § 14: all other document types, for example delivery notes, quotes, or payment reminders. For these document types, Candis performs a simplified check.
Note: The distinction by document type applies in the Max package. In the Base and Plus package, Candis treats all documents as relevant for § 14.
§ 14 check in the Max package
Check for invoices, receipts, and credit notes
For documents relevant for § 14, Candis bases the standard of the check on the total amount:
Above 250 € gross: Candis checks all mandatory details according to § 14 UStG.
Up to 250 € gross: Candis checks the reduced mandatory details according to § 33 UStDV — without recipient, invoice number, and tax number or VAT ID, with the gross amount and tax rate instead of separate net amount and tax amount. This also applies to receipts: Legally, a receipt is a confirmation of payment (§ 368 of the German Civil Code), but up to 250 € gross it can serve as a small-amount invoice.
For small-amount invoices up to 250 € gross, Candis additionally shows a note in the document check. The note explains that the simplified requirements of § 33 UStDV apply to invoices with small amounts.
Simplified check for all other document types
For documents not relevant for § 14, Candis only checks the recipient details. The simplified check includes two steps:
Recipient name: If Candis extracts a recipient name from the document, Candis compares the name with the legal name of your company. If Candis does not extract a recipient name, Candis skips this step.
Recipient address: If Candis extracts at least one of the details city, street, or postal code from the document, Candis compares the address with the contact details of your company. If Candis only extracts the country, Candis does not perform the address check.
If Candis performs at least one of the two steps, the following applies:
Candis records the check in the history of the document.
In the document check, you see the results of the performed steps. A note explains that Candis performed a simplified check for this document type.
If Candis cannot perform either of the two steps, the following applies:
Candis does not record anything in the history of the document.
If a result of the risk check is available, you can open the document check and see the result of the risk check there.
If no result of the risk check is available, you cannot open the document check. Under Next steps, you see a note about the risk check instead.
§ 14 check in the Base and Plus package
In the Base and Plus package, Candis treats all documents the same, regardless of the document type. The total amount of the document determines whether Candis performs a check:
Total amount above 250 € or not extractable:
Candis checks whether a tax number or VAT ID of the supplier is present on the document. Candis only checks the presence of the detail, not its factual correctness.
You see the result of this check in the document check.
Candis records the check in the history of the document.
For all further checks of the § 14 check, Candis shows a preview. Candis only performs these checks with the Max package.
Total amount up to 250 €:
Candis skips the § 14 check and does not record anything in the history of the document.
If a result of the risk check is available, you can open the document check. There you see the result of the risk check and a preview of the § 14 checks.
If no result of the risk check is available, you cannot open the document check. Under Next steps, you see a note about the risk check instead.
Scope of checks at a glance
Situation | Base and Plus package | Max package |
Invoice, receipt, or credit note above 250 € (or amount not extractable) | Check whether a tax number or VAT ID of the supplier is present; preview of the further checks; entry in the history | Check of all mandatory details according to § 14 UStG, entry in the history |
Invoice, receipt, or credit note up to 250 € | No check, no entry in the history; document check only visible with a result of the risk check | Check of the reduced mandatory details according to § 33 UStDV, note about small-amount invoices in the document check |
Other document type (e.g. delivery note, payment reminder) | Above 250 € or amount not extractable: check whether a tax number or VAT ID of the supplier is present; up to 250 €: no check, no entry in the history | Simplified check of recipient name and recipient address; entry in the history only if a check was performed |
Where you see the results
Document check: The Document check side panel in the editing view shows the results of all performed checks. If Candis has not performed a check and no result of the risk check is available, you cannot open the document check.
History: Candis records every performed check in the history of the document. Skipped checks do not appear in the history.
Examples
Payment reminder in the inbox: You upload a payment reminder. Candis classifies the document as not relevant for § 14 and, in the Max package, only checks whether the recipient name and recipient address match your company. This way, you notice if the payment reminder was accidentally addressed to the wrong company, without Candis requesting mandatory details that do not apply to payment reminders.
Receipt up to 250 € gross: In the Max package, Candis checks the reduced mandatory details according to § 33 UStDV and shows a note about small-amount invoices in the document check. In the Base and Plus package, Candis skips the check because the total amount does not exceed the 250 € threshold.
Invoice above 250 € in the Plus package: Candis checks whether a tax number or VAT ID of the supplier is present on the invoice and shows a preview of the further § 14 checks. You get the full scope of checks with the Max package.