🇩🇪Germany

GoBD-Verstöße bei seriennummerbasiertem Inventar

1 verified sources

Definition

Bei Tax Audits (Betriebsprüfung) müssen Seriennummern digital nachweisbar sein; manuelle Prozesse erhöhen Risiko von GoBD-Verstößen in der Beschaffung.

Key Findings

  • Financial Impact: €5.000–50.000 pro Verstoß + Nachzahlungen (typisch bei Inventar-Diskrepanzen)
  • Frequency: Jährlich bei Betriebsprüfung (1-3% Firmen betroffen)
  • Root Cause: Manuelles Tracking ohne DATEV-Integration

Why This Matters

This pain point represents a significant opportunity for B2B solutions targeting Security Systems Services.

Affected Stakeholders

Steuerberater, CFO, 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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