VOB-Dokumentationsmängel und Betriebsprüfungsrisiken
Definition
German tax audits (Betriebsprüfung) scrutinize construction cost claims. Incomplete or informal change orders—missing scope, client sign-off, or cost breakdown—trigger cost disallowance or €5,000+ administrative fines. VOB mandates formal documentation; failure creates legal and tax exposure.
Key Findings
- Financial Impact: €5,000–25,000 per audit finding; 3–8% of disputed cost claims disallowed
- Frequency: 1 audit per 3–5 years for medium contractors; 5–20 findings per audit
- Root Cause: Manual change order processes lack formal sign-off; missing audit trail; incomplete cost itemization
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Building Structure and Exterior Contractors.
Affected Stakeholders
Controller, Tax Compliance Officer, Project Finance
Deep Analysis (Premium)
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.
Related Business Risks
Unbilanzierte Leistungsänderungen
Verzögerte Zahlungsabwicklung durch manuelle Änderungsordner-Prozesse
Unkontrollierte Zusatzkosten durch schlecht verhandelte Änderungsaufträge
Ressourcen-Blockade durch manuelle Änderungsordner-Abstimmungen
Uninformierte Änderungsentscheidungen durch mangelnde Echtzeitdaten
E-Invoicing Nichtkonformität und Betriebsprüfungsrisiko (2025–2028 Mandate)
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