🇩🇪Germany

GoBD-Verstoß bei ungenauer Landed Cost Dokumentation

1 verified sources

Definition

Ungenaue Dokumentation von Zöllen/MwSt in Landed Costs verstößt gegen GoBD; Betriebsprüfungen fordern digitale Nachweise.

Key Findings

  • Financial Impact: €5.000-50.000 Bußgeld pro GoBD-Verstoß; 20-40 Stunden/Prüfung Nacharbeit
  • Frequency: Bei Betriebsprüfung (ca. alle 5-10 Jahre)
  • Root Cause: Manuelle, nicht nachvollziehbare Excel-Berechnungen ohne Audit-Trail

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Wholesale Import and Export.

Affected Stakeholders

Steuerberater, Buchhalter, Compliance Officer

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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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