🇩🇪Germany

Fehlende Umsatzsteuerabzüge bei Konsignationslagern

1 verified sources

Definition

Unklare Konsignationsverträge führen zu Streitigkeiten mit Finanzämtern über den Zeitpunkt des steuerbaren Umsatzes, was Vorsteuerabzüge blockiert und Nachzahlungen verursacht.

Key Findings

  • Financial Impact: €10.000+ Nachzahlungen pro Fall (typisch für Betriebsprüfungen)
  • Frequency: Bei jeder Betriebsprüfung (alle 5-10 Jahre)
  • Root Cause: Unklare Vertragsgestaltung bezüglich Verfügungsgewinn-Transfer

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Retail Recyclable Materials & Used Merchandise.

Affected Stakeholders

Finanzleiter, Einkauf, Vertriebsleiter

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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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