Auch das noch – warum machen uns „versteckte“ Compliance-Anforderungen in den GoBD das Leben nur so schwer?

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Björn Rolka

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German

Duration

00:33:23

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Beginner

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Die Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff - kurz GoBD - sind kein Gesetz, sondern eine Verwaltungsanweisung des Bundesministerium der Finanzen der Bundesrepublik Deutschland

Ein Unternehmer handelt GoBD-konform, wenn er über den gesamten Zeitraum der Aufbewahrungsfristen hinweg, die in den GoBD verankerten Ordnungsvorschriften sicherstellen kann. Die geforderte Ordnungsmäßigkeit gilt für alle steuerrelevanten Dokumente – ob in Papierform oder elektronisch.

Nicht-Beachtung kann teuer werden. In diesem Vortrag gehen wir auf einige dieser Anforderungen ein, die aus unserer Sicht wichtig sind.

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Authors

Björn Rolka More about the author

Ratings

C. Busch
27.07.2022

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