🇩🇪Germany

GoBD-Verstöße bei IVW-Dokumentation

2 verified sources

Definition

IVW requires detailed records; non-digital storage violates GoBD, exposing to tax audit penalties amid e-invoicing mandates.

Key Findings

  • Financial Impact: €5,000-50,000 Bußgeld pro GoBD-Verstoß; 20-40 Stunden/Monat manuelle Archivierung
  • Frequency: Bei jeder Betriebsprüfung oder IVW-Audit
  • Root Cause: Fehlende digitale Archivierung von Circulation-Daten

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Periodical Publishing.

Affected Stakeholders

Buchhalter, IT-Admin, Rechtsabteilung

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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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