🇩🇪Germany

GoBD-Verstoßrisiko bei analogen Dokumentenkollektionen

2 verified sources

Definition

Manuelle Dokumentenkollektionen kollidieren mit GoBD-Anforderungen an digitale Aufbewahrung und Betriebsprüfungsnachweise.

Key Findings

  • Financial Impact: €5.000-50.000 Bußgeld pro Verstoß; 2-5% Umsatzrückstellung für Prüfungsrisiken
  • Frequency: Bei Betriebsprüfung (alle 5-10 Jahre)
  • Root Cause: Analoge/physische Trade-Dokumente vs. GoBD 'unveränderliche elektronische Aufbewahrung'

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting International Trade and Development.

Affected Stakeholders

Steuerberater, Buchhalter, Datenschutzbeauftragter

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Financial Impact

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Methodology & Sources

Data collected via OSINT from regulatory filings, industry audits, and verified case studies.

Evidence Sources:

Related Business Risks

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