Method for automatically financing supply chains

Abstract

The invention relates to a method for financing invoices in a supply chain (100) between at least one purchaser (10) and at least one supplier (20) by at least one financier (50), having a management platform (2) which comprises at least one database (5) and at least one evaluation unit (7), wherein the purchaser (10), the supplier (20) and the financier (50) are networked with the management platform (2) via a network (6), so that invoices can be stored in the database (5), wherein the method for financing the supply chain (100) comprises the following steps: Delivering at least one product and an associated invoice to the purchaser (10) by the supplier (20), uploading and saving the invoice in the database (5) of the management platform (2) by the purchaser (10), selecting the invoice stored by the purchaser (10) in the database (5) of the management platform (2) by the supplier (20), wherein the invoice can be paid before the due date of the invoice taking into account a discount, establishing a bill of exchange that corresponds to the stored invoice and selling this bill of exchange by the purchaser (10) via the management platform (2) to the financier (50), paying the discounted purchase price of the bill of exchange to the supplier (20) in advance by the financier (50), before the due date of the invoice, and paying the full purchase price to the financier (50) on the due date of the bill of exchange by the purchaser (10), wherein the due date of the bill of exchange corresponds to the due date of the invoice. According to the invention, the purchaser (10) can generate a digital bill of exchange (9) via a user input in the management platform (2), wherein the sale of the digital bill of exchange (9) to the financier (50) takes place in the name of the supplier (20) and via a further user input of the purchaser (10) in the management platform (2).

Description

[0001] Procedures for automatic financing of supply chains

[0002] The present invention relates to a method for the automatic processing and financing of supply chains according to the preamble of claim 1, a corresponding computer program for carrying out the method according to claim 17 and a method for checking a bill purchase amount according to claim 18.

[0003] Supply chain financing methods generally involve the cross-company optimization of financial structures and financial flows within the supply chain to maximize the returns and working capital of individual or multiple companies within a supply chain. Supply chain financing is a kind of interface task between physical supply chain management and financing.

[0004] When a supplier provides a service or delivers goods to a buyer, the supplier usually sends the buyer an invoice corresponding to the delivered goods. This invoice usually defines time periods within which a certain amount must be paid. The attractiveness of the supplier's offer generally increases if the supplier grants the buyer payment terms (= supplier credit). From the buyer's perspective, the longest possible payment term is desirable in order to improve net working capital commitment. Nevertheless, the supplier often attempts to create an incentive for the most efficient and rapid payment of invoices by offering a discounted purchase price if the invoice is paid by the buyer within a shortened period before the due date specified in the supply contract.This is also known as a "cash discount," although in technical jargon, it is also referred to as "deducting a discount" when paying an invoice. Supply chain financing therefore usually focuses on the question of which actor within the supply chain finances what, and above all, how and when, or when liquidity is de facto provided. The standard actors in such a supply chain or such a supply chain financing process include at least one supplier, one buyer, and one financier. In the context of the invention, a "financier" can be understood as a financier or financial institution, for example, represented by a bank or a "non-bank" investor.

[0005] While such supply chain financing methods primarily focus on the financial aspects of the supply chain and their optimization with regard to capital costs or working capital, the precise technical implementation of such supply chain financing is becoming increasingly important with the advancing digitalization and innovation of financial transaction processing through the use of software technology. To avoid the buildup of liabilities to financial institutions, the special focus is on transactional liquidity generation and the optimization of trade payables.

[0006] Especially in the age of Industry 4.0, cryptocurrencies, and blockchain technologies, supply chain financing methods are facing new technical problems and challenges. For example, such methods must offer a very high level of security and be protected against manipulation. The security factor is playing an increasingly important role, as supply chains and supply chain financing have become more vulnerable and exposed to attack in the context of global crises (such as the coronavirus crisis and Ukraine), the associated fundamental changes in banking and finance, and the ever-increasing incidence of cybercrime. Attacks include, for example, VAT fraud, credit card fraud, and increasingly the supply chain and the associated supply chain financing methods (primarily in the form of supplier / payables finance and buyer / receivables finance).In addition, due to Industry 4.0 and the associated technical changes in production facilities and warehouses, technical procedural aspects of supply chain financing are playing an increasingly important and decisive role.

[0007] Assets within the supply chain can include real estate such as warehouses and transshipment points, as well as inventory. These include intermediate and finished products, as well as outstanding receivables. Machinery, equipment, and means of transport are also included in the asset chain of supply chain financing.

[0008] Supply chain financing programs also include elements such as coordinated and standardized electronic invoicing and invoice settlement between the respective suppliers and recipients in the supply chain (buyers). Furthermore, automatic reconciliation of payment flows and cash discount and rebate management systems are among the elements of supply chain financing methods already known in the state of the art. For example, the supplier can offer a discounted purchase price in return for early payment by the buyer before the due date.

[0009] Supplier finance is generally implemented or carried out according to two different principles - namely the “dynamic discounting” principle and the “reverse factoring” principle.

[0010] When applying the “dynamic discounting” principle, the buyer uses its own liquidity to pay the suppliers before the actual due date of the invoice, deducting a dynamic discount, i.e. a reduction in the purchase price according to the actual cash inflow.

[0011] The core element of reverse factoring, however, is the sale of trade receivables from the respective supplier to the financier. These trade receivables are so-called non-tradable / negotiable documents or papers, usually invoices, which require separate contracts for a smooth transfer of ownership, such as a civil law assignment agreement pursuant to Section 398 of the German Civil Code (BGB). In order to avoid or reduce the supplier's authenticity risk as much as possible, the known financing procedures and programs that implement reverse factoring also require an irrevocable payment commitment from the buyer (IPU). However, the wording of such contracts is not standardized, which is why problems can arise, especially in globalized trade and globally networked supply chains. In addition, an assignment orThe sale of such trade receivables may be restricted or expressly prohibited by the supply contract underlying the supply chain and / or by certain national jurisdictions of some states and legal systems. Furthermore, a financier must conduct a Know Your Customer (KYC) check each time receivables are purchased from a supplier. This significantly limits the user base. This limitation can be overcome by engaging special purpose vehicles (SPVs). However, such solutions are costly and time-consuming, and they are not permitted in all jurisdictions.

[0012] With existing dynamic discounting and reverse factoring procedures or programs, the buyer is also disadvantageously forced to choose between these two instruments. While manual, hybrid supply chain financing programs or programs with hybrid functionalities exist, these generate differentiated discount deductions / interest calculations or differentiate the costs for the users, usually the suppliers. Furthermore, opposing goals—increasing earnings / EBITDA versus improving net working capital commitment—cannot yet be technically combined.

[0013] In addition, due to the changes in industry and supply chains mentioned above, as well as the ever-increasing digitalization and changing legal and regulatory frameworks for supply chains, there is great potential to make such supply chain financing processes more secure, efficient, fully automated and platform-based.

[0014] Against this background, the invention is based on the technical task and the aim of providing a method for the automatic financing of supply chains that overcomes the aforementioned disadvantages of the prior art and, in particular, provides efficient and highly secure instruments for supply chain financing for all actors in the supply chain.

[0015] Main features of the invention are set out in the characterising part of claim 1.

[0016] Embodiments are the subject of claims 2 to 18. In a method for financing invoices in a supply chain between at least one buyer and at least one supplier by at least one financier, with a dynamic management platform comprising at least one database and at least one evaluation unit, wherein the buyer, the supplier and the financier are linked to the management platform via a network and communicate in such a way that invoices and / or other negotiable documents and information can be stored and processed in the database, wherein the method for financing the supply chain comprises the following method steps:

[0017] Delivery of at least one good or service and a corresponding invoice by the supplier to the buyer;

[0018] Uploading and saving the invoice in the database of the management platform by the buyer;

[0019] Selection by the supplier of the invoice stored by the buyer in the database of the management platform, whereby the invoice can be paid before the due date of the invoice taking into account a discount;

[0020] Creation of a bill of exchange corresponding to the saved invoice and sale of this bill of exchange by the buyer to the financier via the management platform;

[0021] Advance payment of the discounted purchase price of the bill of exchange by the financier to the supplier before the due date of the invoice;

[0022] Payment of the full purchase price of the bill of exchange by the buyer to the financier on the due date of the bill of exchange, whereby the due date of the bill of exchange corresponds to the due date of the invoice; the invention provides that the buyer can trigger the creation of a digital bill of exchange via a user input in the management platform, whereby the sale of the digital bill of exchange to the financier takes place on behalf of the supplier and through a further user input by the buyer in the management platform.

[0023] According to a preferred optional embodiment, the sale of the bill of exchange can be carried out by the buyer and the management platform via the link of a third-party provider, specifying the payment information (supplier's bank account details).

[0024] The method according to the invention thus represents a further development and optimization of the previously practiced and known reverse factoring in supply chain financing.

[0025] The information may preferably include data records and data such as GPS data, tracking information, etc. The solution according to the invention thus advantageously takes advantage of the changed legal framework and uses paper-based negotiable documents such as the bill of lading and the commercial bill of exchange in digital form.

[0026] The "management platform" can, for example, be a server computer system on which a corresponding program is installed that can carry out the described method. In this case, the "database" can be a data storage device installed in the computer system or connected to the computer system, such as a hard disk. The "evaluation unit" can, for example, be formed by one or more single- or multi-core processors. In this embodiment, the management platform can preferably communicate and be connected to other computer systems or a network of computer systems via the network. This network can, for example, be the Internet.

[0027] However, the management platform can preferably also be implemented partially or completely virtually in the sense of cloud computing in a decentralized computing system. This further supports complete digitalization and automation. This also eliminates the need for drives or a special computer to execute the method according to the invention, so that the method can practically be carried out via mobile devices and an internet connection. A corresponding user account can preferably be set up in the management platform for use. In this case, only the supplier and buyer are integrated and connected to the management platform. Direct integration of the financiers into the management platform is advantageously not necessary. The integration of financiers can preferably be implemented via web access, direct API, or third-party providers.A “financier” can be understood as a provider of money, for example represented by a bank, an institutional investor, a company, or even a private individual.

[0028] Preferably, a communication interface can be provided alongside the network, which supports communication between the management platform and the computer systems of the buyer and the supplier. The terms "buyer" and "supplier" are to be understood in a conventional sense. For example, the supplier is the manufacturer and / or distributor of a specific commodity or service, while the buyer is the corresponding purchaser of the commodity or service. Buyers and suppliers are able to transmit invoices to the management platform via their respective computer systems. The management platform is the central platform of the inventive method for automatic financing of supply chains, whereby the management platform can act bidirectionally between the actors.

[0029] A bill of exchange is generally defined as a security containing the issuer's unconditional instruction to the drawee to pay a specific sum of money to the issuer or a named third party payee upon maturity at a specific payment location. A special form is the so-called promissory note, where the issuer is also the drawee / payer. Traditional promissory notes are currently paper-based and must be presented for payment. From a legal perspective, a bill of exchange or promissory note represents an even stronger irrevocable payment obligation than a contractually established IPU. The bill of exchange is based on a specific law and does not require a separate contract to transfer ownership of the bill of exchange. Furthermore, it is subject to an expedited procedure (promissory note process) for asserting the claim or obtaining an enforceable title.The regulations are contained in the respective national bill of exchange laws. The content of the respective bill of exchange laws differs only slightly, if at all, even between the different legal systems of civil and common law. A bill of exchange is therefore an abstract promise to pay. More and more jurisdictions are ratifying the Model Law for Electronic Transferable Records (MLETR) published by UNICITRAL (United Nations Commission on International Trade Law) into local law.

[0030] The inventive method, which includes, among other things, a digital bill of exchange, eliminates the need to present a physical, paper-based bill of exchange. Payment of the bill of exchange by presentation / collection is no longer required in the inventive method.

[0031] Settlement of the bill of exchange debt can preferably be made either by transfer from the bill of exchange debtor / buyer, which is automatically initiated by the management platform, or by direct debit initiated by the financier. Only if payment is not made is the bill of exchange presented to the bill of exchange debtor; payment or non-payment leads to corresponding status changes (paid / settled or presented for collection) of the digital bill of exchange. The fact that a digital bill of exchange can be generated via user input by the buyer in the management platform and subsequently sold to the financier significantly increases the efficiency and security of the process. The overall energy efficiency of the supply chain is also improved because the "delivery route" of the bill of exchange is eliminated. Furthermore, the risk of forgery and loss is largely eliminated.In addition, this allows the issuer of the digital bill of exchange (e.g., the buyer) to either charge a separate fee for issuing a digital bill of exchange or to automatically reduce the purchase price or amount of the digital bill of exchange via the management platform. Both options advantageously enable the buyer to generate additional EBITDA without reducing the DPO. Thus, the inventive method and the inventive management platform enable the combination of EBITDA effects and the improvement of working capital (e.g., DPO). EBITDA is the acronym for Earnings Before Interest, Taxes, Depreciation, and Amortization. Translated, EBITDA describes "earnings before interest, taxes, depreciation of tangible assets, and amortization of intangible assets."EBITDA is a key performance indicator that describes a company's sustainable operating cash flow before taxes. The key performance indicator DPO (Days Payable Outstanding) corresponds to the accounts payable period and indicates how long a company, on average, takes to draw credit from its suppliers or settle its own liabilities.

[0032] Furthermore, the method according to the invention allows different types of financing, preferably dynamic discounting, reverse factoring, post-maturity finance and receivables sale, to be used or combined simultaneously on a single platform without the need for differentiated costs or fees on the part of the provider.

[0033] Invoice items arise. The inventive method avoids different costs for the two different financing types.

[0034] This is particularly ensured and further supported according to the invention by the fact that the sale of the digital bill of exchange to the financier can be carried out in the name of the supplier and through a further user input by the buyer in the management platform, and not by the supplier themselves. For this purpose, it can preferably be provided that the buyer acts as the authorized representative of the supplier or in their own name and makes the user input in the management platform. The method allows the supplier or creditor, as an additional security measure or as an alternative payment method, to send a bill of exchange to the buyer or debtor, who then signs and accepts the bill of exchange. This "draws a bill of exchange on the buyer or debtor." A "drawn bill of exchange" is also referred to as a "draft." By accepting and signing the bill of exchange, the drawn bill of exchange / draft becomes an "accepted bill of exchange."Preferably, the buyer / debtor can instruct another guarantor to guarantee / validate the bill of exchange. The accepted, possibly validated, bill of exchange can then be sold / endorsed by the supplier / creditor to a financier, preferably to generate liquidity and / or reduce payment risk.

[0035] The supplier or creditor can preferably instruct a guarantor to guarantee / validate the bill of exchange. All process steps are initiated and carried out on the management platform. If an invoice is submitted by the supplier or seller and / or buyer to the management platform, the invoice is first analyzed by the evaluation unit with regard to its content. Typically, an invoice defines at least one buyer and one supplier or seller, as well as an amount to be paid by the buyer to the seller and the standard payment terms (payment term, possible cash discount) as invoice information. Furthermore, the evaluation unit can preferably be configured to perform additional functions such as reconciling, verifying, capturing, editing, creating, and deleting documents and data in the database of the management platform.Further descriptions follow in connection with further embodiments of the method according to the invention.

[0036] According to a preferred embodiment of the invention, the evaluation unit of the management platform can comprise at least one processor and at least one software module with computer-readable instructions, wherein the management platform is designed as a server-computer system. This supports a secure connection between the participating actors and the management platform and improves the compatibility of the method because users can easily network and communicate with the server-computer system via a mobile device. Individual commands, such as those relating to the creation, storage, and processing of digital bills of exchange, can advantageously be implemented via the software module. The processor preferably consists of one or more single- or multi-core processors.When the computer-readable instructions of the software module are executed by the processor of the evaluation unit, they cause the individual steps of the supply chain financing process to be carried out.

[0037] According to another preferred embodiment, the digital bill of exchange is generated via a digital minting process, wherein the management platform is signal-connected via the network to an external provider for digital minting processes for bills of exchange and / or the provision of bill of exchange and booking information. In particular, this can be an external provider for so-called minting processes. The aim is for the management platform to be networked and able to communicate with the external third-party provider in such a way that, through a user input in the management platform, execution commands for generating a digital bill of exchange with reference to a corresponding invoice can be created and sent to the external provider.This increases the speed and efficiency of the process, among other things, because, for example, the buyer can have a digital bill of exchange created as soon as they receive the invoice from the supplier. They do not have to wait until the invoice is selected by the supplier in the management platform's database and the management platform provides a generation command for the external minting provider. Furthermore, the external provider can preferably be, in particular, a provider of NFT minting processes for bills of exchange. Preferably, the generated digital bill of exchange is quantum-securely encrypted using the external provider's NFT minting process. Advantageously, the method according to the invention thereby makes use of the minting processes and experience already established in the field of blockchain and cryptocurrencies, thereby further improving process stability.In addition, quantum-safe encryption significantly counteracts the cybercrime and associated fraud mentioned above.

[0038] According to a further preferred embodiment, the creation and minting process of the digital bill of exchange can be automated via the evaluation unit of the management platform, whereby the evaluation unit automatically reads and verifies an invoice selected by the supplier in the database and / or a user input made by the buyer regarding an already uploaded invoice in order to automatically generate a generation signal for the creation and minting of the digital bill of exchange and send it to the external provider. The creation and minting can, in principle, be initiated by any participant involved in the process. The automation of the minting process and the digitization of the bill of exchange further improves process efficiency and facilitates communication with the management platform for users or stakeholders.

[0039] Preferably, at least one trigger point for initiating automatic generation and minting and / or transmission of the digital bill of exchange can be defined in the management platform. In particular, an IoT device is provided that acts as a trigger and sends a corresponding signal to the external provider upon reaching the trigger point predefined in the management platform. Examples of IoT (Internet of Things) devices include smartphones or smart refrigerators, smartwatches, fitness trackers, intelligent fire alarms, intelligent door locks, intelligent bicycles, medical sensors, intelligent security systems, and virtual assistants such as Alexa and Google Home. This further increases the compatibility of the method according to the invention because the supplier, the buyer, and the financier all have at least one such IoT device.The fact that IoT devices act as triggers and can, for example, be located and / or attached directly to the goods and send a signal to the external provider for minting and generating a digital bill of exchange can further improve the efficiency and speed of the supply chain financing process. For example, a signal can be sent when the supplier (e.g., a ship with containers) reaches a specific port or reaches / passes a defined geographical location (e.g., the equator). This allows a digital bill of exchange to be generated well in advance, after reaching a distinctive or predefined location on the goods or reaching a certain condition of the goods, and stored in the management platform's database. Furthermore, this measure further supports the automation of the process described in the previous paragraph.Further preferably, the IoT signal can first be sent to the management platform, whereby the management platform can provide the buyer with further user input options (e.g. authorization) after receiving the IoT signal.

[0040] A further embodiment of the invention provides that the digital bill of exchange is linked, via the management platform, to the standardized invoice information corresponding to an invoice in accordance with IFRS or HGB / Local GAAP (Generally Accepted Accounting Principles). The invoice information, once linked to the digital bill of exchange, becomes an integral part of the digital bill of exchange. The same applies, mutatis mutandis, to all signals and data transmitted by IoT devices. This opens up the possibility of easily encrypting the invoice information or information in the digital bill of exchange associated with the invoice for security reasons. Furthermore, because all invoice information added to a digital bill of exchange becomes an integral part of this digital bill of exchange, no separate invoice information is created.The "International Financial Reporting Standards" (IFRS for short) are international accounting standards for companies, published by the so-called "International Accounting Standards Board" (IASB). They are intended to regulate the preparation of internationally comparable annual and consolidated financial statements, independent of national legal requirements. IFRS are prescribed and mandatory in numerous countries, at least for publicly traded companies. This largely standardizes the inventive method and further improves compatibility in global trade. Furthermore, the essential accounting information is integrated into the digital exchange and can be used and / or further processed. In each case, a direct link to the underlying transaction is established, which is crucial for distinguishing between operational and financial cash flow.Financial cash flow regularly leads to an increase in liabilities to financial institutions and thus in the leverage ratio. Operational cash flow, on the other hand, is considered a preferential increase in trade accounts payable. Avoiding financial liabilities is an essential component of transactional supply chain financing.

[0041] The two accounting processes mentioned differ in several key respects with regard to the management platform according to the invention and can influence the individual procedural steps in supplier financing. With accounting or financial statements according to IFRS, a digital bill of exchange is preferably created for each supplier, which records all invoices that are to be paid on a specific due date at once. The bill of exchange is then sold by the buyer to the financier on behalf of the supplier. The financier transfers the purchase price directly to the supplier. With accounting or financial statements according to HGB / local GAAP, on the other hand, a single bill of exchange is preferably created for all possible invoices from different suppliers. The digital bill of exchange is sold by the buyer to the financier in his own name. The financier transfers the purchase price to the buyer, who in turn uses it to pay the suppliers' invoices.

[0042] For the use of digital bills of exchange, two prerequisites must be met, especially for buyers who prepare their financial statements in accordance with IFRS. The digital bill of exchange must be accepted by the supplier as an alternative payment instrument, and the supplier must authorize the buyer to sell / endorse the digital bill of exchange to the financier on behalf of the supplier. These prerequisites can preferably be met through a separate agreement concluded individually with a supplier. Alternatively, it is also preferable to supplement the buyer's general terms and conditions with appropriate clauses. Another preferred alternative is integration into the general terms and conditions / contracts of the management platform. This further simplifies the overall processing.In this context, it is preferred that the additional, separately agreed contractual items and / or the additional general terms and conditions clauses can also be entered into the administration platform's database as data or information records. This improves the transparency of the data and information used and further processed by the administration platform.

[0043] The management platform can preferably not only establish a link to the underlying transaction, but also monitors the appropriate use of the liquidity generated by bills of exchange. The management platform preferably includes a verification function to verify in the buyer's ERP system whether invoices to be paid by bills of exchange have actually been paid. If this is not the case, the management platform prevents the buyer from generating / minting bills of exchange. The management platform thus not only enables transactional liquidity generation, it also monitors it simultaneously. This is of great importance for financiers, as it has been empirically proven that transactional financing has significantly lower default rates than conventional (working capital) financing.

[0044] To further increase security within the supply chain and, in particular, to offer the financier additional security through the underlying goods, other digital negotiable documents, such as a digital bill of lading or warehouse receipt (so-called commodity securities), can be added to the digital bill of exchange. This ensures that this data, once linked to the digital bill of exchange, is also inalterably linked. A bill of lading (B / L) is a technical term used, particularly in maritime trade, to refer to a ship's waybill, accompanying document, and security that certifies the transport of commercial goods by ship. The special feature of a bill of lading or commodity security is that it secures the title to the goods. This means that the holder / beneficiary of a bill of lading and / or warehouse receipt has control over the goods.Preferably, the management platform can include a plug-in module for connecting to the buyer's ERP system, whereby the plug-in module can extract all invoice information according to IFRS or HGB / Local GAAP (Generally Accepted Accounting Principles) from the buyer's ERP system and transfer it to the database of the management platform. The exact extraction of the data depends on the selected accounting method. In the context of the invention, the common invoice information and accounting methods IFRS or HGB / Local GAAP are preferably considered. The plug-in module also supports and ensures fully digitalized and automated supply chain financing. This eliminates the need for manual entry of the relevant invoice information. Instead, it is automatically extracted from the company's ERP system via the plug-in module of the management platform.The company can act as a buyer or supplier, or both. ERP stands for Enterprise Resource Planning and describes the corporate task of planning, controlling, and managing personnel, resources, capital, operating resources, materials, and information and communication technology in a timely and needs-based manner, in line with the company's mission.

[0045] To further optimize the efficiency and automation of the process, the creation of digital bills of exchange can preferably be automatically posted to the buyer's ERP or accounting system via the management platform. This ensures that the buyer can automatically update their accounting and further maintain the generated digital bill of exchange accordingly.

[0046] According to a further preferred embodiment, it is provided that during the creation and minting of the digital bill of exchange, digital signatures of the buyer and / or the supplier and / or the financier are embedded in the digital bill of exchange, such that after embedding they become an integral part of the digital bill of exchange, provided this is required by law. In addition to the standard deposit, according to a further embodiment, a separate process for adding digital signatures can be integrated. This supports the inventive sale of the digital bill of exchange by the buyer to the financier on behalf of the supplier or as the supplier's authorized representative, because the necessary digital signatures are already embedded in the digital bill of exchange.The digital exchange thus becomes a digital “all-rounder token” that contains all invoice information according to IFRS or HGB / local GAAP (Generally Accepted Accounting Principles) and the digital signatures of the actors, as well as other data and documents.

[0047] In this context, the digitalization of the bill of exchange opens up space for the embedding of additional functionalities. For example, a type of tracking or monitoring can be implemented. Preferably, the management platform has an audit trail with at least one or more checkpoints for the digital bill of exchange, whereby transfers and / or status changes of the digital bill of exchange can be tracked and retrieved using the audit trail. This has the advantage that the current status of the digital bill of exchange can be retrieved and forwarded at any time during delivery or before and after. For each "step" in the "life" of the digital bill of exchange, a review can preferably be carried out based on the audit trail. A variety of different statuses can preferably be displayed to the user via the management platform.In particular, a variably definable number of different statuses can be displayed via the management platform. These statuses can preferably be selected from the following groups: minted (pending signature), minted (signed), canceled, active, rejected, retired, matured, expired, protested, and enforced. Deviations and / or additions, as well as different status configurations, are possible depending on the application and operating state.

[0048] Furthermore, the digital bill of exchange is preferably designed to function only optionally as a payment-initiating instrument. It can therefore only be used as a payment security instrument, which is only used to collect payment in the event of non-payment by direct debit or bank transfer. The management platform preferably stores the financier in the ERP system of the bill debtor (buyer) as the payee for payment of the bill of exchange upon maturity, or provides the financier with information about the platform for direct debit collection. Therefore, the bill of exchange does not need to be presented for payment of the bill of exchange. In the event of non-payment of the bill of exchange after presentation / collection, an enforceable title can be obtained within a few working days using a predefined process (bill of exchange protest).Connecting the management platform to the external provider enables the bill of exchange protest process to be fully digital and automated. It is further preferred that the management platform include at least one reporting function and at least one buyback function for digital bills of exchange. Using the reporting function, the management platform can advantageously report status changes of the digital bill of exchange to the user and / or other stakeholders.

[0049] Status changes can be defined as follows: requested, minted, purchased, canceled, protested, expired, repurchased, etc. Using the repurchase function, the buyer can, for example, advantageously repurchase already sold digital bills of exchange from the financier.

[0050] Preferably, erroneously generated digital bills of exchange can be recalled. Preferably, a bill of exchange can be offered to another financier after a financier rejects the purchase. This improves the dynamics of the process, especially in situations of need, such as when bottlenecks occur or when business decisions have been made that necessitate a repurchase. Bills of exchange issued by the supplier and accepted by the buyer can preferably either be held by the supplier until maturity or offered for sale to the financier.

[0051] Furthermore, it is preferably provided that the creation of digital bills of exchange can be automatically recorded in the financier's ERP system using the administration platform.

[0052] According to a further preferred embodiment, the invention provides that the management platform comprises at least one printing function, by means of which each digital bill of exchange can be printed on paper, wherein the management platform is connectable to an external notary service via the network. Thus, the management platform fulfills the legal requirements requiring the ability to print digital instruments. By embedding the notary service, the bills of exchange to be printed in the management platform can be certified quickly, easily, and automatically with regard to authenticity and ownership. This further improves the overall efficiency of the process and increases security.

[0053] Preferably, a digital ledger is imprinted on the digital bill of exchange upon creation, with the buyer's information regarding a resale of the digital bill of exchange to another financier being embedded in the digital ledger. This advantageously enables the buyer to process supply chain financing through multiple financiers. Furthermore, each buyer / bill borrower can transfer the bill of exchange to third parties. The number of transfers is unlimited. This measure also further improves overall efficiency and additionally supports complete automation and digitalization.

[0054] In addition to the aforementioned financing types of Dynamic Discounting (DD) and Reverse Factoring (RF), other financing types can preferably be implemented simultaneously using the management platform according to the invention. In particular, in addition to DD and RF, Receivables Sale and Post Maturity Finance can be used on the management platform.

[0055] According to a further preferred embodiment of the invention (Receivables Sale), the method is carried out by means of the management platform according to the invention according to the following steps:

[0056] Delivery of at least one good and issue of a corresponding invoice by the supplier to the buyer;

[0057] Automatic and direct extraction of invoice data from a supplier's ERP system using a plug-in module of the management platform;

[0058] Creating a drawn bill of exchange corresponding to the extracted invoice data and presenting the drawn bill of exchange to the buyer for acceptance via the management platform or via linked third parties;

[0059] After acceptance of the drawn bill of exchange, holding of the bill of exchange by the supplier until maturity or sale of the drawn bill of exchange by the supplier in its own name to the financier via the management platform;

[0060] Payment of the purchase price of the bill of exchange by the financier to the supplier on the date of sale of the bill of exchange;

[0061] Payment of the full amount of the bill of exchange by the buyer to the financier on the due date of the bill of exchange.

[0062] Post Maturity Finance (PMF) is a financing arrangement initiated by the buyer on the actual due date. Accordingly, according to another alternative embodiment of the invention, a method for financing invoices in a supply chain is provided, between at least one buyer and at least one supplier through at least one financier, with a dynamic management platform comprising at least one database and at least one evaluation unit. The buyer, the supplier, and the financier are linked to the management platform via a network and communicate in such a way that invoices and / or other documents can be stored and processed in the database. The method for financing the supply chain comprises the following method steps:

[0063] Delivery of at least one good and one corresponding invoice by the supplier to the buyer;

[0064] Uploading and saving the invoice in the database of the management platform by the buyer;

[0065] Creation of a bill of exchange corresponding to the stored invoice and sale of this bill of exchange by the buyer to the financier via the management platform as soon as the invoice due date is reached and the invoice is due; payment of the full purchase price of the bill of exchange by the financier to the supplier or to the buyer on the due date;

[0066] Payment of the full purchase price of the bill of exchange by the buyer to the financier on the due date of the bill of exchange, whereby the due date of the bill of exchange occurs after the due date of the invoice; whereby the buyer can initiate the creation of a digital bill of exchange via a user input in the management platform, and whereby the sale of the digital bill of exchange to the financier takes place in the name of the supplier or in its own name and via further user input by the buyer in the management platform. Overall, this makes the process even more efficient because the supplier no longer has to select the invoice(s) concerned and communication takes place purely on the buyer side. Furthermore, in supply chain financing procedures, the suppliers usually decide whether and when they wish to use the "program" offered by the buyer.Due to the alternative procedural steps proposed, the buyer is allowed, according to the same principle, to opt for a self-determined extension of the original payment terms. The fundamental inventive core idea, namely that the sale of the digital bill of exchange to the financier takes place on behalf of the supplier and through further user input by the buyer in the administration platform, remains unaffected by the alternative procedural steps. The issuer of the digital bill of exchange (buyer) preferably acts in his own name or in the name and as the authorized representative of the recipient of the digital bill of exchange (supplier) to electronically endorse / sell the digital bill of exchange to the financier.

[0067] According to a preferred optional embodiment, the sale of the bill of exchange can be carried out by the buyer and the management platform via a third-party provider link, providing the payment information (supplier's bank account details). According to this alternative embodiment (Post Maturity Finance), the differentiation between accounting according to IFRS or HGB / Local GAAP is mandatory during the process via the management platform. This means that in the case of buyers who prepare their financial statements according to IFRS, a digital bill of exchange is preferably generated per supplier for all invoices that have the same due date. The due date of the digital bill of exchange does not correspond to the invoice due date, as defined in the above paragraph. Therefore, a digital bill of exchange is issued per supplier and sold to the financier, who transfers the purchase price to the respective supplier.Preferably, the payment information can be transmitted directly to the financier via the management platform or via linked third-party providers. The financing costs can preferably either be deducted from the purchase price or invoiced separately upon maturity of the bill of exchange. For buyers who prepare their financial statements in accordance with German Commercial Code (HGB) / local GAAP, a digital bill of exchange for all invoices due on a due date is preferably generated or issued by the buyer directly to the financier or as an order / bearer bill of exchange (preferably depending on the financier's preference). This has advantageous technical effects because paper order / bearer bills of exchange previously posed the risk that they could be presented and cashed by any finder if lost. The digital process, focused on the beneficiary / financier, eliminates this risk.

[0068] This differentiation between accounting according to IFRS or HGB / Local GAAP during the process via the administration platform must also be implemented with regard to the inventive process described at the beginning.

[0069] In a further aspect, the invention relates to a computer program (product) which, when executed on a computer system such as, for example, on the management platform according to the invention, causes the computer system to carry out the method described above or below.

[0070] According to a further aspect, the invention relates to a further method for verifying and ensuring the proper use of a bill purchase amount of a bill of exchange generated digitally according to the invention. This additional security and verification method always ensures a correctly quantified and secure transaction. Further features, details, and advantages of the invention emerge from the wording of the claims and from the following description of an exemplary embodiment with reference to the drawing. It shows:

[0071] Fig. 1. a schematic representation of the inventive method for supply chain financing (further development RF);

[0072] Fig. 2 shows a further schematic representation of an alternative embodiment of the method for supply chain financing (PMF) according to the invention;

[0073] Fig. 3 shows a further schematic representation of an alternative embodiment of the method according to the invention for supply chain financing (receivables sale).

[0074] The supply chains, generally designated 100 in Fig. 1 to Fig. 3, are controlled by a dynamic management platform 2 and by the implementation of individual process steps S1 to S6 (Fig. 1) or S1 to S5 (Fig. 2). The features described below generally refer to the embodiments illustrated in Fig. 1 to Fig. 3. The differences between the three embodiments are formed solely by the individual process steps.

[0075] The method for supplier financing of invoices in a supply chain 100 basically takes place between a buyer 10 and at least one supplier 20, by at least one financier 50. The dynamic management platform 2 comprises at least one database 5 and at least one evaluation unit 7. The management platform 2 acts between the three aforementioned actors, wherein the buyer 10, the supplier 20 and the financier 50 are networked with the management platform 2 via a network 6 and can communicate in such a way that invoices and / or other documents can be stored and / or processed in the at least one database 5.

[0076] The management platform 2 has a plug-in module 4 for connecting the management platform 2 to an ERP system 80 of the buyer 10. The connection is established via the network 6. Additional ERP systems (not shown) of the supplier 20 and / or financier 50 can also be connected to the dynamic management platform 2 via the plug-in module 4. In principle, the buyer 10 generates a digital bill of exchange 9 via the management platform 2 and an external third-party provider 70. The external third-party provider 70 offers a digital minting process, in particular a minting process for digital bills of exchange, wherein the generated digital bill of exchange 9 is quantum-securely encrypted by the external provider 70.

[0077] To use this service, the management platform 2 is signal-connected to the external provider 70 via the network 6. To generate the digital bill of exchange 9, the buyer 10 performs a user input on the management platform 2. The subsequent sale of the digital bill of exchange 9 to the financier 50 is carried out by a further user input by the buyer 10 in his own name or in the name and as authorized representative of the supplier 20.

[0078] The evaluation unit 7 of the management platform 2 comprises at least one single-core or multi-core processor and at least one software module with computer-readable instructions (not shown), wherein the management platform 2 is designed in particular as a server computer system. The creation and digital minting process of the digital bill of exchange 9 (minting) are carried out completely automatically via the evaluation unit 7 of the management platform 2. The evaluation unit 7 is designed such that an invoice selected by the supplier 20 in the database 5 and / or a user input made by the buyer regarding an already uploaded invoice can be automatically read and verified in order to subsequently generate a generation signal for the creation and minting of the digital bill of exchange 9 and send it to the external provider 70.

[0079] Furthermore, at least one trigger point is defined in the management platform 2 for initiating the automatic generation and minting and / or transmission of the digital bill of exchange 9. An IoT device 90, which can be, for example, a tracking device (active sensor node, RFID / NFC / GPS device), acts as the trigger. Upon reaching the trigger point predefined in the management platform 2, the tracking device then sends a corresponding signal to the external provider 70 for the generation of a digital bill of exchange 9.

[0080] Furthermore, the management platform 2 comprises at least one reporting function and at least one repurchase function for digital bills of exchange 9. In addition, an audit trail with at least one or more checkpoints (not shown) is provided for the digital bill of exchange 9, via which transfers and / or status changes of the digital bill of exchange 9 are tracked and retrieved. In addition, the management platform 2 has at least one printing function, by means of which each digital bill of exchange 9 can be printed out on paper. The management platform 2 can be connected via the network 6 to an external notary service 60, via which the bills of exchange to be printed or printed out can be certified with regard to authenticity and ownership.A digital ledger (not shown) is also imprinted on the digital bill of exchange 9 upon creation, wherein information from the buyer 10 regarding a resale of the digital bill of exchange 9 to another financier 150 is embedded in the digital ledger.

[0081] Furthermore, booking information (booking records) for accounting processing are automatically created and fed into the ERP system 80 of the buyer 10 or the bill debtor. All information for executing the payment of the bill purchase price to the buyer 10 or the supplier 20 is transmitted to the financier 50 from the management platform 2. The transmission is carried out via external providers.

[0082] The method for financing the supply chain 100 shown schematically in Fig. 1 represents a further development and optimization of the previously implemented reverse factoring (RF) and comprises the method steps S1 to S6 described below.

[0083] In a first method step S1, the supplier 20 delivers at least one product and an associated invoice to the buyer 10. The delivery may, for example, also involve the provision of a service or a combination of both by the supplier 20.

[0084] In a further subsequent process step S2, the invoice is uploaded and saved in the database 5 of the dynamic management platform 2 by the buyer 10.

[0085] In a further subsequent procedural step S3, the supplier 20 selects the invoice stored by the buyer 10 in the database 5 of the management platform 2. The invoice can be paid before the due date using the supplier's own liquidity, taking into account a discount. Payment of the supplier 20 by the buyer 10 is identified by procedural step S3'. If invoices are to be paid before the due date using external liquidity, a further procedural step S4 involves the creation of a bill of exchange and the subsequent sale of this bill of exchange by the buyer 10 to the financier 50 via the dynamic management platform 2.

[0086] According to this embodiment, during the process, and in particular in process step 4, a case distinction or differentiation is made between the accounting method chosen by the buyer 10 according to IFRS or HGB / local GAAP. This means that in the case of buyers 10 who prepare their financial statements according to IFRS when using the dynamic management platform 2 for supply chain financing, a digital bill of exchange 9 is preferably generated per supplier 20 for all invoices that have the same due date. The amount of the bill of exchange 9 corresponds either to the sum of all invoices per supplier and due date or to a reduced amount. Via the dynamic management platform 2, either a separate bill of exchange issuance fee can be charged or the bill of exchange amount can be reduced by a certain discount amount. The due date of the digital bill of exchange 9 corresponds to the invoice due date.Thus, one digital bill of exchange 9 is issued per supplier 20 and sold to the financier 50, who transfers the purchase price to the respective supplier 20. All payment information is transmitted to the financier 50 directly via the management platform 2 or via linked third-party providers such as the external providers 70. In the case of buyers who prepare their financial statements according to German Commercial Code (HGB) / local GAAP, in process step 4, a digital bill of exchange 9 is generated and issued by the buyer 10 for all invoices due on a due date directly in favor of the financier 50 or as a so-called order / bearer bill of exchange (preferably depending on the preference of the financier 50).

[0087] Alternatively, the sale of the digital bill of exchange 9 can be carried out by the buyer 10 and the management platform 2 via the link of a third-party provider 30 by providing payment information (account details of the supplier 20).

[0088] The management platform 2 also offers the possibility of choosing a later due date than that of the invoice for the bill of exchange 9.

[0089] In a subsequent procedural step S5, the discounted purchase price (promissory note amount less financing costs) of the digital note 9 is paid in advance by the financier 50 to the supplier 20 before the invoice due date (if the balance sheet was prepared according to IFRS) or to the buyer 10, who in turn uses it to pay the suppliers (HGB / local GAAP). The intended use is ensured by reconciliation with the respective ERP system 80.

[0090] In a further subsequent procedural step S6, the full purchase price of the bill of exchange is paid by the buyer 10 to the financier 50 on the due date of the bill of exchange.

[0091] The process for financing the supply chain 100 (Post Maturity Finance) shown schematically in Fig. 2 comprises the process steps S1 to S5 described below.

[0092] According to a first method step S1, the supplier 20 delivers at least one product and an associated invoice to the buyer 10. The delivery may, for example, also involve the provision of a service or a combination of both by the supplier 20.

[0093] According to a further subsequent process step S2, the invoice is uploaded and saved in the database 5 of the management platform 2 by the buyer 10.

[0094] According to a further subsequent procedural step S3, a case distinction is first made based on accounting (according to IFRS or HGB / local GAAP). In principle, a digital bill of exchange 9 is created here as well, which corresponds to the saved invoice, and this bill of exchange is sold by the buyer 10 via the administration platform 2 to the financier 50; however, a further distinction must be made. This means that in the case of buyers 10 who prepare their financial statements according to IFRS, one digital bill of exchange 9 is preferably generated per supplier 20 for all invoices that have the same due date. The due date of the digital bill of exchange does not correspond to the invoice due date. Therefore, one digital bill of exchange 9 is issued per supplier and sold to the financier 50, who then transfers the purchase price to the respective supplier 20.The payment information is transmitted directly to the financier 50 via the dynamic management platform 2 or via linked third-party providers such as external providers 70. The financing costs can either be deducted from the purchase price or invoiced separately upon the due date of the bill of exchange 9. In the case of buyers 10 who prepare their financial statements according to German Commercial Code (HGB) / local GAAP, however, in process step 3, a digital bill of exchange 9 is generated or issued by the buyer 10 for all invoices due on a due date directly in favor of the financier 50 or as an order / bearer bill of exchange (preferably depending on the preference of the financier 50).

[0095] According to a subsequent procedural step S4, the full purchase price of the bill of exchange is paid by the financier 50 to the supplier 20 on the due date of the invoice. Depending on the accounting principles, the purchase price is paid to the supplier or to the buyer 10, who in turn pays the suppliers (German Commercial Code / Local GAAP).

[0096] According to a further subsequent procedural step S5, the full purchase price of the bill of exchange is paid by the buyer 10 to the financier 50 on the due date of the bill of exchange.

[0097] Alternatively, the sale of the digital bill of exchange 9 can be carried out by the buyer 10 and the management platform 2 via the link of a third-party provider 30 by providing payment information (account details of the supplier 20).

[0098] The method for financing the supply chain 100 or for supplier financing (receivables sales) shown schematically in Fig. 3 comprises the method steps S1 to S6 described below.

[0099] According to a first method step S1, at least one good is delivered and an associated invoice is issued by the supplier 20 to the buyer 10. The delivery may, for example, also be the provision of a service or a combination of both by the supplier 20.

[0100] According to a further subsequent process step S2, the invoice data is automatically and directly extracted from an ERP system 80 of the supplier 20 by means of the plug-in module 4 of the administration platform 2.

[0101] According to a further subsequent process step S3, a drawn bill of exchange 9 is created, which corresponds to the extracted invoice data, and the drawn bill of exchange 9 is presented for acceptance to the buyer 10 via the management platform 2 or via linked third-party providers 30. According to a further subsequent process step S4, after acceptance of the drawn bill of exchange, the bill of exchange 9 is held by the supplier 20 until maturity, or the drawn bill of exchange 9 is sold by the supplier 20 in its own name to the financier 50 via the management platform 2.

[0102] According to a further subsequent procedural step S5, the purchase price of the bill of exchange 9 is paid by the financier 50 to the supplier 20 on the date of sale of the bill of exchange 9.

[0103] In a final procedural step S6, the buyer 10 pays the full amount of the bill of exchange either to the financier 50 on the due date of the bill of exchange 9 or to the supplier, who in turn forwards the amount of the bill of exchange to the financier 50.

[0104] The invention is not limited to one of the previously described embodiments, but can be modified in a variety of ways. The method according to the invention and the management platform according to the invention can be used generally for various supply chain financing instruments and can incorporate additional web- and / or cloud-based applications. In particular, the method according to the invention and the management platform according to the invention are suitable for the instruments of dynamic discounting and advanced reverse factoring.

[0105] All features and advantages arising from the claims, the description and the drawings, including design details, spatial arrangements and method steps, can be essential to the invention both individually and in a wide variety of combinations.

[0106] Reference symbols list of procedural steps 50 Financier

[0107] Dynamic 60 Notary Service

[0108] Management platform 70 External provider (Minting)

[0109] Plug-in module 80 ERP system

[0110] Database 90 lOT device

[0111] Network 100 Supply Chain

[0112] Evaluation unit 150 Additional financier

[0113] Digital change

[0114] Buyer

[0115] supplier

[0116] Third-party providers

Claims

Patent claims 1. A method for processing and financing invoices in a supply chain (100) between at least one buyer (10) and at least one supplier (20) by at least one financier (50), with a dynamic management platform (2) comprising at least one database (5) and at least one evaluation unit (7), wherein the buyer (10), the supplier (20) and the financier (50) are networked with the management platform (2) via a network (6) and communicate in such a way that invoices and / or other negotiable documents and information can be stored and processed in the database (5), wherein the method for financing the supply chain (100) comprises the following method steps: • Delivery of at least one good or service and an associated invoice by the supplier (20) to the buyer (10), • Uploading and saving the invoice in the database (5) of the management platform (2) by the buyer (10), • Selection by the supplier (20) of the invoice stored by the buyer (10) in the database (5) of the management platform (2), whereby the invoice can be paid before the due date of the invoice taking into account a discount, • Creation of a bill of exchange corresponding to the saved invoice and sale of this bill of exchange by the buyer (10) via the management platform (2) to the financier (50), • Advance payment of the discounted purchase price of the bill of exchange by the financier (50) to the supplier (20) before the due date of the invoice, • Payment of the full purchase price of the bill of exchange on the due date of the bill of exchange by the buyer (10) to the financier (50), wherein the due date of the bill of exchange corresponds to the due date of the invoice, characterized in that the buyer (10) can cause the creation of a digital bill of exchange (9) via a user input in the management platform (2), wherein the sale of the digital bill of exchange (9) to the financier (50) takes place in the name of the supplier (20) or in the name of the buyer (10) and by a further user input of the buyer (10) in the management platform (2).

2. A method for financing invoices in a supply chain (100) between at least one buyer (10) and at least one supplier (20) by at least one financier (50), with a dynamic management platform (2) comprising at least one database (5) and at least one evaluation unit (7), wherein the buyer (10), the supplier (20) and the financier (50) are networked with the management platform (2) via a network (6) and communicate in such a way that invoices and / or other negotiable documents can be stored and processed in the database (5), wherein the method for financing the supply chain (100) comprises the following method steps: • Delivery of at least one good or service and an associated invoice by the supplier (20) to the buyer (10), • Uploading and saving the invoice in the database (5) of the management platform (2) by the buyer (10), • Creation of a bill of exchange corresponding to the stored invoice and sale of this bill of exchange by the buyer (10) via the management platform (2) to the financier (50) as soon as the due date of the invoice is reached and the invoice is due, • Payment of the full purchase price of the bill of exchange by the financier (50) to the supplier (20) on the due date, • Payment of the full purchase price of the bill of exchange by the buyer (10) to the financier (50) on the due date of the bill of exchange, wherein the due date of the bill of exchange does not correspond to the due date of the invoice; characterized in that the buyer (10) can cause the creation of a digital bill of exchange (9) via a user input in the management platform (2), wherein the sale of the digital bill of exchange (9) to the financier (50) takes place in the name of the supplier (20) or in the name of the buyer (10) and through a further user input by the buyer (10) in the management platform (2).

3. A method for financing invoices in a supply chain (100) between at least one buyer (10) and at least one supplier (20) by at least one financier (50), with a dynamic management platform (2) which comprises at least one database (5) and at least one evaluation unit (7), wherein the buyer (10), the supplier (20) and the financier (50) are linked to the management platform (2) via a network (6) and communicate in such a way that invoices and / or other negotiable Documents can be stored and processed in the database (5), wherein at least one third-party provider (30) can be linked to the supplier (20), wherein the method for financing the supply chain (100) comprises the following method steps: • Delivery of at least one good and issue of a corresponding invoice by the supplier (20) to the buyer (10); • Automatic and direct extraction of the invoice data from an ERP system (80) of the supplier (20) by means of a plug-in module (4) of the management platform (2); • Creating a drawn bill of exchange (9) corresponding to the extracted invoice data and presenting the drawn bill of exchange (9) for acceptance to the buyer (10) via the management platform (2) or via the linked third party provider (30); • After acceptance of the drawn bill of exchange (9), holding of the bill of exchange until maturity by the supplier (20) or sale of the drawn bill of exchange (9) via the management platform (2) by the supplier (20) in his own name to the financier (50); • Payment of the purchase price of the bill of exchange (9) by the financier (50) to the supplier (20) on the date of sale of the bill of exchange; • Payment of the full amount of the bill of exchange by the buyer (10) to the financier (50) on the due date of the bill of exchange or to the supplier, who in turn forwards the amount of the bill of exchange to the financier (50).

4. Method according to one of claims 1 to 3, characterized in that the evaluation unit (7) of the management platform (2) comprises at least one processor and at least one software module with computer-readable instructions, wherein the management platform (2) is designed as a server computer system.

5. Method according to one of the preceding claims, characterized in that the digital bill of exchange (9) is generated via a digital minting process, wherein the management platform (2) is signal-connected via the network (6) to an external provider (70) for minting processes and / or the provision of bill of exchange and booking information.

6. Method according to one of the preceding claims, characterized in that the creation and the embossing process of the digital bill of exchange (9) is automated via the evaluation unit (7) of the management platform (2), wherein the evaluation unit (7) automatically reads and verifies an invoice selected by the supplier (20) in the database (5) and / or a user input made by the buyer regarding an already uploaded invoice in order to automatically generate a generation signal for creating and minting the digital bill of exchange (9) and send it to the external provider (70).

7. Method according to one of the preceding claims, characterized in that at least one trigger point for initiating an automatic generation and minting and / or a transmission of the digital change (9) is defined in the management platform (2), wherein in particular an IoT device (90) is provided which acts as a trigger and sends a corresponding signal to the external provider (70) upon reaching the trigger point predefined in the management platform (2).

8. Method according to one of the preceding claims, characterized in that the digital bill of exchange (9) is linked by means of the management platform (2) with the standardized invoice information according to IFRS or local GAAP belonging to an invoice, wherein the invoice information is an integral part of the digital bill of exchange (9) after the linking with the digital bill of exchange (9).

9. Method according to one of the preceding claims, characterized in that the management platform (2) comprises a plug-in module (4) for connection to an ERP system (80) of the buyer (10), wherein the plug-in module (4) can extract all invoice details from the ERP system (80) of the buyer (10) and transfer them to the database (5) of the management platform (2).

10. Method according to one of the preceding claims, characterized in that by means of the administration platform (2) the creation of digital bills of exchange (9) can be automatically booked in the ERP system (80) of the buyer (10).

11. Method according to one of the preceding claims, characterized in that during the creation and embossing of the digital bill of exchange (9), digital signatures of the buyer (10) and / or the supplier (20) and / or the Financiers (50) are embedded in the digital exchange (9) in such a way that, after embedding, they are an integral part of the digital exchange (9).

12. Method according to one of the preceding claims, characterized in that the management platform (2) has an audit trail with at least one or more audit points for the digital exchange (9), wherein transmissions and / or status changes of the digital exchange (9) can be tracked and retrieved by means of the audit trail.

13. Method according to one of the preceding claims, characterized in that the management platform (2) comprises at least one reporting function and at least one repurchase function for digital bills of exchange (9).

14. Method according to one of the preceding claims, characterized in that by means of the administration platform (2) the creation of digital bills of exchange (9) can be automatically booked in an ERP system (80) of the financier (50).

15. Method according to one of the preceding claims, characterized in that the management platform (2) comprises at least one printing function by means of which each digital bill of exchange (9) can be printed on paper, wherein the management platform (2) can be connected to an external notary service (60) via the network (6).

16. Method according to one of the preceding claims, characterized in that a digital ledger is imprinted on the digital bill of exchange (9) during its creation, wherein information of the buyer (10) regarding a resale of the digital bill of exchange (9) to another financier (150) is embedded in the digital ledger.

17. A computer program (product) which, when executed on a computer system such as the management platform (2), causes the computer system to carry out the method according to any one of the preceding claims.

18. A method for checking and ensuring proper use of a bill purchase amount of a digitally generated bill (9) according to one of the preceding claims.

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