| Aspect | Manual entry | AI proposal + approval |
|---|---|---|
| Effort per receipt | Type every field by hand | Check the prefilled proposal |
| Typical errors | Typos in amounts and dates | Uncertain fields are flagged |
| Who decides | You | You — nothing is posted without approval |
| VAT figures | Added up per period | Prepared per period |
| Hand-over to the tax advisor | Folder or spreadsheet | DATEV or BMD export |
In short
Manual entry keeps full control but costs time. AI proposals with approval keep the same control and remove most of the typing.