Verzögerte Abrechnung durch E-RechnungsPflicht
Definition
Consignment settlements involve B2B invoicing for commissions/sales, non-compliant with e-invoicing mandates, causing payment delays and high Accounts Receivable days.
Key Findings
- Financial Impact: 30-60 Tage verzögerte Zahlungen; 2-5% Kapitalkosten auf offene Forderungen
- Frequency: Pro Kommissionsabrechnung (monatlich/quartalsweise)
- Root Cause: Fehlende Integration von Konsignationssoftware mit DATEV/ELSTER für XRechnung
Why This Matters
This pain point represents a significant opportunity for B2B solutions targeting Retail Luxury Goods and Jewelry.
Affected Stakeholders
Vertriebsleiter, Rechnungsstellung, Steuerberater
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
Inventarverluste bei Kommissionsware
Manuelle Prüfungsbelastung in Betriebsprüfungen
GoBD-Verstöße bei Kommissionsabrechnung
Verpasste Umsatzsteuerkorrekturen bei Preisanpassungen Sonderbestellungen
Inventarverluste durch unkontrollierte Diamantenzuweisung
DSGVO-Bußen bei unzureichender VIP-Datenspeicherung
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