🇩🇪Germany

GoBD-Verstoß-Risiken bei unvollständigen Trade-Confirmations

2 verified sources

Definition

Xetra-Reports müssen für BAWe-Meldungen (§9 WpHG) verwendet werden; fehlende oder verzögerte digitale Bestätigungen verletzen GoBD, insbesondere bei E-Invoicing-Mandat 2025.

Key Findings

  • Financial Impact: €5.000+ pro GoBD-Verstoß; Betriebsprüfung-Kosten €20.000-100.000
  • Frequency: Jährlich bei Audits
  • Root Cause: Abhängigkeit von BOEGA-Format und manuellen Reports

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Securities and Commodity Exchanges.

Affected Stakeholders

Compliance Officers, Trading Participants

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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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