🇩🇪Germany

GoBD-Verstöße bei Kostenmodellierung

2 verified sources

Definition

In resource cost modeling for outsourcing/offshoring, manual Excel-based calculations often lack proper logging and audit trails required under GoBD, exposing firms to tax audit failures during Betriebsprüfung where margins and cost allocations are scrutinized.

Key Findings

  • Financial Impact: €10,000-€50,000 per audit failure; 20-40 Stunden/Monat manuelle Nacharbeit
  • Frequency: Jährliche Betriebsprüfungen bei Umsatz >€800k; E-Invoicing Phase 1 2025 erhöht Prüfungsrisiko
  • Root Cause: Fehlende digitale Audit-Trails in manuellen Margin-Berechnungen; DATEV-Integration Friction

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Outsourcing and Offshoring Consulting.

Affected Stakeholders

CFO, Controlling, Steuerberater

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Financial Impact

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Current Workarounds

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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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