🇩🇪Germany

GoBD-Verstöße bei Spendenbuchführung

1 verified sources

Definition

Fehlende maschinelle Erfassung von Spenden führt zu Lücken in der Buchführung, was bei Betriebsprüfungen Sanktionen nach sich zieht; Theater als Non-Profits sind besonders exponiert.

Key Findings

  • Financial Impact: €5.000-50.000 Bußgeld pro Verstoß; 2-5% der Spendeneinnahmen als Nachzahlung
  • Frequency: Bei jeder Betriebsprüfung (alle 5-10 Jahre)
  • Root Cause: Manuelle E-Mail- und Papierbasierte Donor-Acknowledgments ohne DATEV-Schnittstelle

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Theater Companies.

Affected Stakeholders

Steuerberater, Buchhalter, Finanzamt

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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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