D
GoBD-compliant §203 StGB-compliant Q1

Invoice Capture Agent

Read incoming invoices, verify mandatory fields, extract data - archived in GoBD-compliant format.

Reads incoming invoices (PDF, scan, XRechnung, ZUGFeRD), verifies mandatory fields per Paragraph 14 UStG, extracts structured data and archives in GoBD-compliant format. Reduces manual capture to exceptions only.

Score Dashboard

Agent Readiness 87-94%
Governance Complexity 21-28%
Economic Impact 78-85%
Lighthouse Effect 26-33%
Implementation Complexity 26-33%
Transaction Volume Daily

What This Agent Does

Invoice receipt is the highest-volume process in accounts payable. Dozens to thousands of invoices arrive daily - by email, portal, post, EDI. Each must be read, checked, extracted and archived. Today that means: manual review, data entry, duplicate check, filing.

The Decision Layer breaks invoice receipt into eight decision steps. The AI Agent classifies the document type and extracts data from unstructured documents. The rule engine verifies mandatory fields per Paragraph 14 UStG, detects duplicates, validates e-invoice formats and archives in GoBD-compliant format - XML and PDF, with timestamp, immutable.

The result: standard invoices are processed in seconds instead of minutes. The data capture error rate drops to near zero. And accounting only handles the exceptions that genuinely require human judgement.

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.
Classify document type Invoice, credit note, reminder or quotation? AI Agent

LLM classification of unstructured inputs

Decision Record

Model version and confidence score
Input data and classification result
Decision rationale (explainability)
Audit trail with full traceability

Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.

Verify mandatory fields Are all mandatory fields per Paragraph 14 UStG present? Rules Engine Vendor

Deterministic checklist against statutory mandatory fields

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: Vendor

Data extraction Invoice number, amount, currency, service period? AI Agent

LLM extraction from unstructured documents

Decision Record

Model version and confidence score
Input data and classification result
Decision rationale (explainability)
Audit trail with full traceability

Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.

Duplicate check Does this invoice already exist in the system? Rules Engine

Database match on invoice number, vendor and amount

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.

Vendor matching (exact) Can the vendor be uniquely identified? Rules Engine

Exact match via VAT ID or vendor number

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.

Vendor matching (fuzzy) Which vendor matches when the name differs? AI Agent Vendor

Fuzzy match for name variants or new vendors

Decision Record

Model version and confidence score
Input data and classification result
Decision rationale (explainability)
Audit trail with full traceability

Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.

Challengeable by: Vendor

E-invoice validation Is the XRechnung/ZUGFeRD format schema-compliant? Rules Engine

Schema validation against official specification

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 Are XML and PDF stored immutably with timestamp? Rules Engine Auditor

Rule-based archiving per GoBD 2025

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 API access (SAP, DATEV, Oracle FI or equivalent)
  • Inbound channel configuration (email, portal, EDI)
  • Vendor master data with VAT ID
  • GoBD-compliant document management system

Governance Notes

GoBD-compliant §203 StGB-compliant

Not a high-risk system under the EU AI Act. GoBD relevance: high - invoice receipt is the starting point of every tax-relevant process. Paragraph 14 UStG defines the mandatory fields, which the agent checks deterministically. GoBD 2025 requires archiving both the XML and the PDF portion of e-invoices - PDF alone is no longer sufficient. Paragraph 203 StGB is relevant for client data of professional secrecy holders: LLM inference runs exclusively in EU data centres.

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

Process Documentation Contribution

The Invoice Capture Agent automatically documents: which mandatory fields were checked, which classification the AI Agent made, which duplicate check was performed, and how archiving was carried out. This documentation is part of the GoBD procedural documentation and can be presented to the tax auditor as technical evidence.

Infrastructure Contribution

The Invoice Capture Agent builds the foundational infrastructure for the entire AP chain. The document classification (invoice vs. credit note vs. reminder) is reused by the Credit Note Agent. The e-invoice validation forms the basis for the Invoice Generation Agent. The GoBD-compliant archiving pattern is used by all Finance agents that process tax-relevant documents.

Does this agent fit your process?

We analyse your specific finance process and show how this agent fits into your system landscape. 30 minutes, no preparation needed.

Analyse your process

Related Pages

Decision Layer
Governance layer between AI agent and target system. Every decision documented and challengeable.
GoBD Compliance
GoBD, §203 StGB, and tax audit readiness as architecture constraint.
Finance AI Agents
All Finance agent services at a glance.

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Back to Catalog

Frequently Asked Questions

Which invoice formats are supported?

PDF (scanned and digital), XRechnung, ZUGFeRD, EDI. The AI Agent extracts from unstructured PDFs and scans. For e-invoices (XRechnung/ZUGFeRD), the structured XML data is processed directly and additionally validated against the schema.

What happens when mandatory fields are missing?

The agent documents exactly which mandatory fields per Paragraph 14 UStG are missing and routes the invoice to the clerk. The vendor can be asked to send a corrected invoice. The defective invoice is still archived in GoBD-compliant format.

How accurate is the automatic data extraction?

For structured e-invoices (XRechnung/ZUGFeRD), accuracy is 100% - the data is read directly from the XML. For unstructured PDFs and scans, the AI Agent typically achieves 95-98% accuracy. Every extraction includes a confidence score; below a defined threshold, manual review is triggered.

What Happens Next?

1

30 minutes

Initial call

We analyse your process and identify the optimal starting point.

2

1 week

Discover

Mapping your decision logic. Rule sets documented, Decision Layer designed.

3

3-4 weeks

Build

Production agent in your infrastructure. Governance, audit trail, cert-ready from day 1.

4

12-18 months

Self-sufficient

Full access to source code, prompts and rule versions. No vendor lock-in.

Implement This Agent?

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