🇩🇪Germany

GoBD-Verstoß durch manuelle Provisionsabrechnung

2 verified sources

Definition

Betriebsprüfungen fordern digitale Nachweise für Commissions; manuelle Excel-Tabellen gelten als nicht GoBD-konform, besonders bei UStG-relevanten Splits.

Key Findings

  • Financial Impact: €5.000-50.000 Bußgeld pro Audit + Nachzahlungen
  • Frequency: Bei Betriebsprüfung (alle 5-10 Jahre)
  • Root Cause: Manuelle Kalkulation ohne elektronische Signatur

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Wellness and Fitness Services.

Affected Stakeholders

Steuerberater, Finanzleiter

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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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