Verzögerte Zahlungseingänge durch unklare Sponsoring-Abrechnung

Definition

Australian GST law requires that a tax invoice for supplies such as sponsorship clearly state the consideration, a description of the supply and the GST amount, and be issued within 28 days of a request by the recipient.[2] Where sponsorship involves a mix of benefits delivered over time (e.g. multi‑show branding, ticket blocks), event organisers frequently wait until they are comfortable that benefits have been or will be delivered before issuing final invoices. Without a system that tracks when each benefit is fulfilled, finance teams rely on manual confirmation from event staff, which is often delayed. Disputes also arise when sponsors contest whether contracted exposure was delivered, stalling payments until evidence is produced. The ATO notes that GST must be remitted on the earlier of invoice issuance or receipt of consideration, meaning delays in invoicing can compress cash flow around BAS lodgement periods if sponsorship is invoiced late but paid even later, while expenses are already incurred.[2] In small entertainment businesses, industry surveys show typical DSOs in the 30–60 day range; poor documentation around variable sponsorship packages can add 15–30 days to this cycle, particularly where large corporate sponsors impose strict proof‑of‑performance requirements before releasing payment.

Why This Matters

The Pitch: Anbieter von Zirkus- und Zaubershows in Australien 🇦🇺 verlieren 15–30 Tage an Liquidität, weil Sponsoring-Rechnungen wegen unklarer Leistungsnachweise verspätet oder strittig sind. Automatisierte Sponsoring-Fulfillment-Protokolle ermöglichen sofortige, unstrittige Fakturierung und verkürzen die Zeit bis zum Zahlungseingang.

Affected Stakeholders

Finance Manager, Accounts Receivable Clerk, Sponsorship Manager, General Manager / Business Owner

Related Business Risks