Notes from practice
Chimp Business GmbH — applied AI and business transformation from the Allgäu.
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E-Invoicing Obligation: Why 54% of SMEs are Unprepared in 2026
A survey shows that 54 percent of SMEs are not prepared for the e-invoicing obligation. How deadlines apply and systems bridge the gap between receiving and sending.
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E-invoicing mandate: Why faulty master data blocks automation
The e-invoicing mandate forces companies to process digitally. However, incorrect master data causes automated workflows to fail and drives up unit costs per invoice.
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AI Labeling Requirement 2026 and the Truth About the EU Symbols
The AI labeling requirement under Art. 50 AI Act applies from August 2, 2026. However, the three new EU symbols for AI content are strictly voluntary, not mandatory.
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AI labeling requirement August 2026 for advertising and content
The AI labeling requirement in August 2026 makes unmarked AI advertising reportable by anyone. Art. 50 of the AI Act forces companies to build transparency into their content processes.
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GoBD Compliance 2026: BMF Tightens Validation Under § 146 AO
As of February 2026, GoBD compliance includes stricter data validation requirements. The BMF is responding to changes in §§ 146, 146a, 147, and 158 AO.
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E-Invoicing Mandate: 2026 Datev Figures Reveal Urgent Need for Action
Datev processed over 51 million e-invoices in the first half of 2026. The upcoming mandate forces mid-sized companies to upgrade their accounting systems before the 2027 deadline.
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Process Automation 2026 and the Leap to AI Agents
Process automation today means more than executing rigid rules. The shift from classic RPA to AI agents changes how systems make decisions and learn.
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Document Management 2026: GoBD Updates, Deadlines, and E-Invoicing
In 2026, compliant document management must integrate new GoBD rules, the 8-year retention period, and mandatory e-invoicing. What changes legally and how systems process receipts today.
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KI-MIG and Bundesnetzagentur: What the AI Authority Audits from August 2026
The KI-MIG establishes the Bundesnetzagentur as Germany's central AI authority. Starting August 2026, violations can result in fines of up to 15 million euros without prior warning.
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Digital Omnibus and the AI Act: What Actually Applies From August 2, 2026
The Digital Omnibus pushes back high-risk AI Act obligations by up to two years. Transparency duties, prohibited practices and GPAI rules are untouched.
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Return Rates in 2026: What the EHI Data Actually Shows
The widely quoted figure of a 25–30% return rate and €18 billion in costs is not backed by EHI or HDE data. Here's what the numbers actually say — and why that matters more than the headline.
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Cash Receipt or E-Invoice? What the 2026 KassenSichV Amendment Really Means
Since February 1, 2026, e-invoices can replace the cash register receipt — but only if the till itself issues them. What this means for B2B cash sales and bookkeeping.
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Skilled Labor Shortage: Why Every Unfilled Position Costs Knowledge, Not Just Time
36% of German companies can't fill open positions, nearly half in the mid-market. The real loss is rarely the vacancy itself — it's the knowledge that leaves with the person.