[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fzTVOhy5W9yDQAHR_U2XDe-qA7kI0uRLYxIYC_2zm6zY":3,"$fG91H0FDD3CAFuK-YOL8kl5neaXL1I49nQHChF_QgrjE":14},{"slug":4,"locale":5,"title":6,"section":7,"orderIndex":8,"blocks":9,"seoTitle":7,"seoDescription":7,"updatedAt":13},"41-gutschriften","de","41 — Gutschriften (§14 UStG)",null,41,[10],{"type":11,"value":12},"markdown","# 41 — Gutschriften (§14 UStG)\n\nJeder approved Payout erzeugt automatisch eine Provisions-Gutschrift als PDF. Die Gutschrift ist konform zu **§14 UStG** und wird mit dem PDF-Generator DomPDF erzeugt.\n\n## Pflichtangaben (§14 UStG)\n\nPartnerDesk fügt alle Pflichtangaben automatisch ein:\n\n- **Aussteller** (Tenant): Firmenname, Anschrift, USt-ID (aus Legal-Settings, siehe **[94](94-legal.md)**).\n- **Empfänger** (Partner): Name oder Firma, Anschrift, USt-ID oder Steuernummer.\n- **Datum der Ausstellung**.\n- **Fortlaufende Gutschriftnummer** (`PA-YYYY-NNNN` — pro Tenant durchnummeriert).\n- **Leistungsbeschreibung** (\"Provisionsgutschrift für den Zeitraum X bis Y\").\n- **Brutto-, Netto- und MwSt-Betrag** (oder Vermerk Kleinunternehmer).\n- **Anlage**: Einzeltransaktionsnachweis als zweite Seite.\n\n## Kleinunternehmer-Handling (§19 UStG)\n\nWenn der Partner als **Kleinunternehmer** markiert ist (`vat_rate=0`):\n\n- Steuersatz: 0 %.\n- Vermerk auf der Gutschrift: *„Gemäß § 19 UStG enthält der ausgewiesene Betrag keine Umsatzsteuer.\"*\n- Bei externer Sync (lexoffice\u002Feasybill) wird der entsprechende Schalter im API-Call gesetzt (`taxType: 'smallbusiness'` bzw. `is_small_business: true`).\n\n## Einzeltransaktionsnachweis\n\nDie zweite Seite listet alle in der Gutschrift enthaltenen Transactions:\n\n- **Datum**.\n- **Anonymisierte Referenz-ID** (erste 4 + letzte 4 Zeichen, z. B. `7c4f-...-9b2a`) — Schutz vor versehentlicher Datenleak.\n- **Produkt**.\n- **Brutto- und Provisionsbetrag**.\n\nDamit hat der Partner volle Nachvollziehbarkeit, ohne dass Kundendaten oder vollständige Transaction-IDs in das Dokument geraten.\n\n## Entwurfs-Modus vs. Final\n\nSolange der Payout im Status `draft` ist:\n\n- **Vorschau-Endpoint** rendert die PDF mit großem **„ENTWURF\"-Wasserzeichen**.\n- Keine Persistierung der PDF — wird bei jedem Aufruf neu generiert.\n\nBeim Approval:\n\n- Final-PDF (ohne Wasserzeichen) wird einmalig generiert.\n- Speicherung im Flysystem-Storage unter:\n  `tenants\u002F{slug}\u002Fpayouts\u002F{year}\u002F{month}\u002F{docNumber}_{partnerId}.pdf`\n- `PayoutDocument.pdf_path` wird gesetzt.\n\n## Logo & Branding\n\nDas Tenant-Logo wird automatisch oben links eingefügt:\n\n1. Aus `Tenant.branding.logoLight` (für hellen PDF-Hintergrund).\n2. Fallback `logoDark` oder `logoUrl`.\n3. Wenn kein Logo gesetzt: nur Firmenname als Textüberschrift.\n\nFooter ab der zweiten Seite zeigt:\n- Firmenname, Adresse, USt-ID — gesteuert über die Legal-Settings.\n\n## Nummernschemas\n\nDefault:\n```\nPA-2026-0001\nPA-2026-0002\n...\n```\n\nKonfigurierbar im Admin-Portal → „Einstellungen\" → „Gutschrift-Nummern\":\n\n- Prefix (z. B. `4LE-` für 4leads).\n- Jahresreset Ja\u002FNein.\n- Padding (z. B. 4 Stellen).\n\nBei externer Sync (lexoffice\u002Feasybill) wird der externe Provider seine **eigene** Nummer vergeben — beide werden gespeichert:\n\n- `payout_documents.documentNumber` = lokale Nummer.\n- `payout_documents.external_document_number` = externe Nummer.\n\n## Storage-Adapter\n\nDas PDF-Storage ist abstrahiert (Flysystem):\n\n- **Local** (Default, Dev und Hetzner): `var\u002Fstorage\u002Fdocuments\u002F`.\n- **Google Cloud Storage**: `gcs:\u002F\u002F...`-DSN.\n- **AWS S3**: `s3:\u002F\u002F...`-DSN.\n\nWechsel ist Config-only.\n\nDetails: **[..\u002F023-tls-flysystem.md](..\u002F023-tls-flysystem.md)**.\n\n## Re-Generierung\n\nFalls Sie nach Approval einen Inhalt korrigieren mussten (z. B. Adresse des Partners), gibt es im Detail-View einen **„PDF neu erstellen\"**-Button. Die alte PDF wird überschrieben, neue Nummer entsteht nicht.\n\nAchtung: bei bereits versendeter externer Gutschrift in lexoffice\u002Feasybill muss diese ggf. dort manuell aktualisiert werden — die externe API-Sync läuft nur beim Approval.\n\n## Partner-Download\n\nPartner laden ihre Gutschriften unter „Auszahlungen\" → einzelner Eintrag → PDF-Button herunter.\n\n## Compliance\n\nPartnerDesk implementiert die §14-UStG-Anforderungen vollständig automatisch. **Sie sind dennoch dafür verantwortlich**, dass:\n- Die Stammdaten im Tenant (Firma, USt-ID, Adresse) korrekt sind.\n- Partner-Steuerdaten (Adresse, USt-ID oder Kleinunternehmer-Flag) korrekt gepflegt sind.\n\nBei Unsicherheiten zu steuerrechtlichen Details: Steuerberater konsultieren.\n\n## Verwandte Kapitel\n\n- **[40 — Auszahlungs-Workflow](40-auszahlungen.md)**\n- **[44 — Externe Buchhaltung-Sync](44-buchhaltung-sync.md)**\n- **[94 — Legal-Pages](94-legal.md)**\n\n---\n\n**Technische Tiefen-Doku**: [`..\u002F001-initial-setup.md`](..\u002F001-initial-setup.md) (DocumentGenerator), [`..\u002F023-tls-flysystem.md`](..\u002F023-tls-flysystem.md) (Storage-Abstraktion), [`..\u002F015-outgoing-credit-notes.md`](..\u002F015-outgoing-credit-notes.md)\n","2026-06-01T21:39:08+02:00",{"data":15},[16,20,24,28,32,36,40,44,48,52,56,60,64,68,72,76,80,84,88,92,96,100,104,108,112,116,120,124,125,129,133,137,141,145,149,153,157,161,165,169,173,177,181,185,189,193,197,201,205,209,213,217,221,225,229,233,237,241,245,249,253,257,261,265,269],{"slug":17,"locale":5,"title":18,"section":7,"orderIndex":19},"01-ueberblick","01 — Kurzüberblick & Architektur",1,{"slug":21,"locale":5,"title":22,"section":7,"orderIndex":23},"02-schnellstart","02 — Schnellstart für neue Tenants",2,{"slug":25,"locale":5,"title":26,"section":7,"orderIndex":27},"03-rollen","03 — Rollen & Berechtigungen",3,{"slug":29,"locale":5,"title":30,"section":7,"orderIndex":31},"10-kampagnen","10 — Kampagnen verwalten",10,{"slug":33,"locale":5,"title":34,"section":7,"orderIndex":35},"11-provisionen","11 — Provisionsmodelle (Tiers & Gruppen)",11,{"slug":37,"locale":5,"title":38,"section":7,"orderIndex":39},"12-mlm","12 — MLM-Struktur & Downline",12,{"slug":41,"locale":5,"title":42,"section":7,"orderIndex":43},"13-bonus","13 — Bonusprogramme",13,{"slug":45,"locale":5,"title":46,"section":7,"orderIndex":47},"14-holdback-reserve","14 — Reifezeit & Reserve (Schutz vor Rückbuchungen)",14,{"slug":49,"locale":5,"title":50,"section":7,"orderIndex":51},"15-programm-bewertungen","15 — Programm-Bewertungen im Marktplatz",15,{"slug":53,"locale":5,"title":54,"section":7,"orderIndex":55},"16-externe-bewertungen","16 — Externe Bewertungen verbinden (Anbieter)",16,{"slug":57,"locale":5,"title":58,"section":7,"orderIndex":59},"17-joint-venture-partner","17 — Joint-Venture-Partner",17,{"slug":61,"locale":5,"title":62,"section":7,"orderIndex":63},"18-vertriebsmitarbeiter","18 — Vertriebsmitarbeiter (VM)",18,{"slug":65,"locale":5,"title":66,"section":7,"orderIndex":67},"19-profitabilitaet","19 — Profitabilität einer Kampagne",19,{"slug":69,"locale":5,"title":70,"section":7,"orderIndex":71},"20-partner-anlegen","20 — Partner anlegen",20,{"slug":73,"locale":5,"title":74,"section":7,"orderIndex":75},"21-partner-status","21 — Partner-Status & Lifecycle",21,{"slug":77,"locale":5,"title":78,"section":7,"orderIndex":79},"22-partner-profile","22 — Partner-Profile & Stammdaten",22,{"slug":81,"locale":5,"title":82,"section":7,"orderIndex":83},"23-customers","23 — Customers (Endkunden)",23,{"slug":85,"locale":5,"title":86,"section":7,"orderIndex":87},"24-partner-merge","24 — Doppelte Partner zusammenführen",24,{"slug":89,"locale":5,"title":90,"section":7,"orderIndex":91},"30-webhooks","30 — Webhook-Übersicht",30,{"slug":93,"locale":5,"title":94,"section":7,"orderIndex":95},"31-stripe","31 — Stripe-Integration",31,{"slug":97,"locale":5,"title":98,"section":7,"orderIndex":99},"32-digistore24","32 — Digistore24-Integration",32,{"slug":101,"locale":5,"title":102,"section":7,"orderIndex":103},"33-copecart","33 — CopeCart-Integration",33,{"slug":105,"locale":5,"title":106,"section":7,"orderIndex":107},"34-ablefy","34 — Ablefy-Integration (vormals elopage)",34,{"slug":109,"locale":5,"title":110,"section":7,"orderIndex":111},"35-easybill","35 — easybill-Integration",35,{"slug":113,"locale":5,"title":114,"section":7,"orderIndex":115},"36-lexoffice","36 — lexoffice-Integration",36,{"slug":117,"locale":5,"title":118,"section":7,"orderIndex":119},"37-custom-webhook","37 — Custom Webhook (Zapier, Make, n8n, eigene Systeme)",37,{"slug":121,"locale":5,"title":122,"section":7,"orderIndex":123},"40-auszahlungen","40 — Auszahlungs-Workflow",40,{"slug":4,"locale":5,"title":6,"section":7,"orderIndex":8},{"slug":126,"locale":5,"title":127,"section":7,"orderIndex":128},"42-sepa","42 — SEPA-XML-Export",42,{"slug":130,"locale":5,"title":131,"section":7,"orderIndex":132},"43-stripe-connect","43 — Stripe Connect (Express-Auszahlungen)",43,{"slug":134,"locale":5,"title":135,"section":7,"orderIndex":136},"44-buchhaltung-sync","44 — Externe Buchhaltung-Sync (easybill \u002F lexoffice)",44,{"slug":138,"locale":5,"title":139,"section":7,"orderIndex":140},"50-tracking","50 — Tracking-Cookie & Klick-Erfassung",50,{"slug":142,"locale":5,"title":143,"section":7,"orderIndex":144},"51-attribution","51 — Attribution-Modelle",51,{"slug":146,"locale":5,"title":147,"section":7,"orderIndex":148},"52-utm-subid","52 — UTM, Sub-IDs & Fingerprint",52,{"slug":150,"locale":5,"title":151,"section":7,"orderIndex":152},"53-werbemittel","53 — Werbemittel: Banner & Coupons",53,{"slug":154,"locale":5,"title":155,"section":7,"orderIndex":156},"54-links-landingpages","54 — Short-Links & Landing-Pages",54,{"slug":158,"locale":5,"title":159,"section":7,"orderIndex":160},"60-marketing-site","60 — Marketing-Site (Apex-Domain)",60,{"slug":162,"locale":5,"title":163,"section":7,"orderIndex":164},"61-popup-widget","61 — Popup-Widget für Tenant-Sites",61,{"slug":166,"locale":5,"title":167,"section":7,"orderIndex":168},"62-cross-promotion","62 — PartnerDesk Cross-Promotion (PartnerDesk empfehlen)",62,{"slug":170,"locale":5,"title":171,"section":7,"orderIndex":172},"63-lead-aff","63 — Lead-Affiliate-Programm (Partner werben Partner)",63,{"slug":174,"locale":5,"title":175,"section":7,"orderIndex":176},"70-notifications","70 — Notification-System",70,{"slug":178,"locale":5,"title":179,"section":7,"orderIndex":180},"71-email-whitelabel","71 — Email-Whitelabel",71,{"slug":182,"locale":5,"title":183,"section":7,"orderIndex":184},"72-email-templates","72 — Email-Templates",72,{"slug":186,"locale":5,"title":187,"section":7,"orderIndex":188},"73-lifecycle-mails","73 — Lifecycle-Mails",73,{"slug":190,"locale":5,"title":191,"section":7,"orderIndex":192},"80-akademie","80 — Akademie: Kurse & Lektionen",80,{"slug":194,"locale":5,"title":195,"section":7,"orderIndex":196},"81-quiz","81 — Quiz-System",81,{"slug":198,"locale":5,"title":199,"section":7,"orderIndex":200},"82-zertifikate","82 — Zertifikate nach Kurs-Komplettierung",82,{"slug":202,"locale":5,"title":203,"section":7,"orderIndex":204},"90-2fa","90 — Two-Factor-Authentication (2FA)",90,{"slug":206,"locale":5,"title":207,"section":7,"orderIndex":208},"91-rate-limiting","91 — Rate-Limiting",91,{"slug":210,"locale":5,"title":211,"section":7,"orderIndex":212},"92-audit-log","92 — Audit-Log",92,{"slug":214,"locale":5,"title":215,"section":7,"orderIndex":216},"93-dsgvo","93 — DSGVO-Tools",93,{"slug":218,"locale":5,"title":219,"section":7,"orderIndex":220},"94-legal","94 — Legal-Pages",94,{"slug":222,"locale":5,"title":223,"section":7,"orderIndex":224},"95-cookie-consent","95 — Cookie-Consent",95,{"slug":226,"locale":5,"title":227,"section":7,"orderIndex":228},"100-billing-plaene","100 — Stripe-Billing-Pläne",100,{"slug":230,"locale":5,"title":231,"section":7,"orderIndex":232},"101-trial","101 — Trial & Subscription-Status",101,{"slug":234,"locale":5,"title":235,"section":7,"orderIndex":236},"102-customer-portal","102 — Stripe Customer-Portal",102,{"slug":238,"locale":5,"title":239,"section":7,"orderIndex":240},"110-superadmin","110 — Plattform-Admin (Superadmin)",110,{"slug":242,"locale":5,"title":243,"section":7,"orderIndex":244},"111-health","111 — Health-Endpoints",111,{"slug":246,"locale":5,"title":247,"section":7,"orderIndex":248},"112-webhook-event-log","112 — Webhook-Event-Log",112,{"slug":250,"locale":5,"title":251,"section":7,"orderIndex":252},"113-failed-messages","113 — Failed-Messages",113,{"slug":254,"locale":5,"title":255,"section":7,"orderIndex":256},"120-pwa-partner","120 — PWA Partner-Portal",120,{"slug":258,"locale":5,"title":259,"section":7,"orderIndex":260},"121-cross-tenant-hub","121 — Cross-Tenant-Hub",121,{"slug":262,"locale":5,"title":263,"section":7,"orderIndex":264},"130-public-api","130 — Public-API (für Tenant-Integratoren)",130,{"slug":266,"locale":5,"title":267,"section":7,"orderIndex":268},"131-outgoing-webhooks","131 — Outgoing-Webhooks",131,{"slug":270,"locale":5,"title":271,"section":7,"orderIndex":272},"132-exports","132 — Datenexporte (CSV, PDF-Report)",132]