🇩🇪Germany

GoBD-Verstöße bei manueller Inventarmatrix

2 verified sources

Definition

Betriebsprüfungen fordern digitale Belege; manuelle Excel-Matrizen für Schuh-Inventar (Größen, Styles, Quali A/B/C) sind nicht GoBD-konform.

Key Findings

  • Financial Impact: €5.000-€50.000 pro Betriebsprüfung (Mindeststrafe bei Nachweismängeln)
  • Frequency: Jährlich/alle 5 Jahre (Betriebsprüfung)
  • Root Cause: Fehlende Integration mit DATEV/ERP für Inventar-Matrizen

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Wholesale Footwear.

Affected Stakeholders

Buchhalter, Geschäftsführer

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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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