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Das Finanzteam muss die Nutzung rekonstruieren, eine interne Weiterbelastung vorbereiten und die Buchungen zwischen den Gesellschaften abstimmen.",[216],{"type":158,"attrs":217},{"color":160},{"type":99,"attrs":219,"content":221},{"textAlign":25,"key":220},"p-5",[222],{"text":223,"type":105,"marks":224},"Wer die Information erst beim Monatsabschluss zusammensucht, arbeitet mit verspäteten oder unvollständigen Daten. Die Intercompany-Abstimmung wird dann zur manuellen Fehlersuche.Was bedeutet Intercompany-Abstimmung?",[225],{"type":158,"attrs":226},{"color":160},{"type":99,"attrs":228,"content":230},{"textAlign":25,"key":229},"p-6",[231],{"text":232,"type":105,"marks":233},"Die Intercompany-Abstimmung gleicht Geschäftsvorfälle zwischen verbundenen Gesellschaften ab. 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Differenzen entstehen beispielsweise durch unterschiedliche Buchungszeitpunkte, fehlende Rechnungen, abweichende Wechselkurse oder unklare Kostenverteilungen.",[313],{"type":158,"attrs":314},{"color":160},{"type":99,"attrs":316,"content":318},{"textAlign":25,"key":317},"p-14",[319],{"text":320,"type":105,"marks":321},"Die Intercompany-Abstimmung ist kein einzelner Arbeitsschritt, der ausschließlich am Ende des Monats stattfindet. Sie begleitet den Abschlussprozess. 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Je nach Produktumfang und Konfiguration können Unternehmen außerdem gesellschaftsspezifische Einstellungen und getrennte Auswertungen nutzen. Mehr Informationen bietet die Übersicht zum",[527],{"type":158,"attrs":528},{"color":160},{"text":334,"type":105,"marks":530},[531,534],{"type":337,"attrs":532},{"href":533,"uuid":25,"anchor":25,"target":25,"linktype":87},"https://www.spendesk.com/de/blog/mehrere-entitaeten/",{"type":158,"attrs":535},{"color":160},{"text":537,"type":105,"marks":538},"Ausgabenmanagement für mehrere Gesellschaften",[539,541,543],{"type":337,"attrs":540},{"href":533,"uuid":25,"anchor":25,"target":25,"linktype":87},{"type":158,"attrs":542},{"color":349},{"type":351},{"text":545,"type":105,"marks":546},".",[547],{"type":158,"attrs":548},{"color":160},{"type":99,"attrs":550,"content":551},{"textAlign":25,"key":326},[552],{"text":553,"type":105,"marks":554},"Budgets, Freigaben und Karten je Gesellschaft steuernEine Unternehmensgruppe braucht gemeinsame Standards, aber nicht zwingend identische Einstellungen für jede Gesellschaft. Eine kleine Servicegesellschaft hat möglicherweise andere Freigabeschwellen als eine umsatzstarke Vertriebsgesellschaft.",[555],{"type":158,"attrs":556},{"color":160},{"type":99,"attrs":558,"content":560},{"textAlign":25,"key":559},"p-16",[561],{"text":562,"type":105,"marks":563},"In der Praxis können Unternehmen unter anderem Folgendes differenzieren:",[564],{"type":158,"attrs":565},{"color":160},{"type":237,"content":567},[568,579,590,601,612,623,634],{"type":240,"content":569},[570],{"type":99,"attrs":571,"content":573},{"textAlign":25,"key":572},"p-17",[574],{"text":575,"type":105,"marks":576},"Budgets je Gesellschaft und Kostenstelle",[577],{"type":158,"attrs":578},{"color":160},{"type":240,"content":580},[581],{"type":99,"attrs":582,"content":584},{"textAlign":25,"key":583},"p-18",[585],{"text":586,"type":105,"marks":587},"Freigabeschwellen je Organisationseinheit",[588],{"type":158,"attrs":589},{"color":160},{"type":240,"content":591},[592],{"type":99,"attrs":593,"content":595},{"textAlign":25,"key":594},"p-19",[596],{"text":597,"type":105,"marks":598},"Rollen und Berechtigungen",[599],{"type":158,"attrs":600},{"color":160},{"type":240,"content":602},[603],{"type":99,"attrs":604,"content":606},{"textAlign":25,"key":605},"p-20",[607],{"text":608,"type":105,"marks":609},"Kartenlimits und erlaubte Händler",[610],{"type":158,"attrs":611},{"color":160},{"type":240,"content":613},[614],{"type":99,"attrs":615,"content":617},{"textAlign":25,"key":616},"p-21",[618],{"text":619,"type":105,"marks":620},"zugelassene Ausgabenkategorien",[621],{"type":158,"attrs":622},{"color":160},{"type":240,"content":624},[625],{"type":99,"attrs":626,"content":628},{"textAlign":25,"key":627},"p-22",[629],{"text":630,"type":105,"marks":631},"Währungen und Zahlungsmittel",[632],{"type":158,"attrs":633},{"color":160},{"type":240,"content":635},[636],{"type":99,"attrs":637,"content":639},{"textAlign":25,"key":638},"p-23",[640],{"text":641,"type":105,"marks":642},"Verantwortliche für Rechnungen und Belege",[643],{"type":158,"attrs":644},{"color":160},{"type":99,"attrs":646,"content":648},{"textAlign":25,"key":647},"p-24",[649],{"text":650,"type":105,"marks":651},"So bleibt der Kontrollrahmen gruppenweit einheitlich, während die einzelnen Gesellschaften ihre eigenen Regeln und Budgets behalten.",[652],{"type":158,"attrs":653},{"color":160},{"type":99,"attrs":655,"content":657},{"textAlign":25,"key":656},"p-25",[658],{"text":659,"type":105,"marks":660},"Eine Vertriebsgesellschaft darf beispielsweise Softwareausgaben bis zu einer bestimmten Grenze selbst freigeben. Für die Servicegesellschaft gilt eine niedrigere Schwelle, weil dort ein kleineres Budget verwaltet wird. Beide Gesellschaften arbeiten im selben System, aber mit unterschiedlichen Parametern.",[661],{"type":158,"attrs":662},{"color":160},{"type":99,"attrs":664,"content":666},{"textAlign":25,"key":665},"p-26",[667],{"text":668,"type":105,"marks":669},"Wichtig ist, dass die Gesellschaftszuordnung nicht erst bei der Buchung entsteht. Sie sollte bereits mit dem Antrag, der Kartenzahlung oder der Rechnungserfassung feststehen. Spendesk kann dafür Ausgaben, Budgets, Karten, Rechnungen und Freigaben in einem zentralen Prozess verbinden. Die genaue Abbildung hängt vom gebuchten Produktumfang und der Konfiguration ab.",[670],{"type":158,"attrs":671},{"color":160},{"type":182,"attrs":673,"content":674},{"level":184,"textAlign":25},[675],{"text":676,"type":105,"marks":677},"Welche Rolle spielt das Ausgabenmanagement bei der Intercompany-Abstimmung?",[678],{"type":158,"attrs":679},{"color":160},{"type":99,"attrs":681,"content":683},{"textAlign":25,"key":682},"p-27",[684],{"text":685,"type":105,"marks":686},"Ein Ausgabenmanagement-Tool ist die vorgelagerte Datenquelle. Es ersetzt nicht das Hauptbuch, das ERP oder die Konsolidierungssoftware. Seine Aufgabe besteht darin, Ausgaben strukturiert zu erfassen und für die nachgelagerten Finanzprozesse vorzubereiten. 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Die eigentliche interne Verrechnung und die dazugehörigen Buchungen erfolgen anschließend im Buchhaltungs- oder ERP-System.",[764],{"type":158,"attrs":765},{"color":160},{"type":99,"attrs":767,"content":769},{"textAlign":25,"key":768},"p-35",[770],{"text":771,"type":105,"marks":772},"Diese Aufgabenteilung ist wichtig: Spendesk schafft Transparenz und Datenqualität an der Quelle. Das ERP oder Konsolidierungssystem übernimmt die Buchung, Abstimmung und Eliminierung.Ausgaben an DATEV, SAP oder Business Central übergeben.",[773],{"type":158,"attrs":774},{"color":160},{"type":99,"attrs":776,"content":778},{"textAlign":25,"key":777},"p-36",[779],{"text":780,"type":105,"marks":781},"Der Nutzen sauberer Ausgabedaten zeigt sich spätestens bei der Übergabe an die Buchhaltung. 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Die Prüfung findet laufend statt und der Monatsabschluss basiert auf bereits strukturierten Vorgängen.",[992],{"type":158,"attrs":993},{"color":160},{"type":171,"attrs":995},{"id":173,"body":996},[997],{"_uid":998,"asset":999,"caption":1005,"component":1006},"i-c30cd5cb-288b-40f0-b5ce-1ae76a784c92",{"id":1000,"alt":1001,"name":79,"focus":79,"title":1002,"source":79,"filename":1003,"copyright":61,"fieldtype":84,"meta_data":1004,"is_external_url":28},211071062996842,"Vier Personen aus einem Finanzteam laufen gemeinsam einen Unternehmensflur runter und unterhalten sich.","Zusammenarbeit über Gesellschaftsgrenzen hinweg","https://a.storyblok.com/f/146026/2528x1696/3aa39054ad/intercompany-abstimmung-inline-foto-gruppe.jpg",{"alt":1001,"title":1002,"source":79,"copyright":61},"Eine einheitliche Datenbasis erleichtert die Zusammenarbeit zwischen Gesellschaften und schafft die Grundlage für transparente Ausgaben, klare Zuständigkeiten und einen verlässlichen Abschluss.","image",{"type":182,"attrs":1008,"content":1009},{"level":184,"textAlign":25},[1010],{"text":1011,"type":105,"marks":1012},"E-Rechnungen in Unternehmensgruppen",[1013],{"type":158,"attrs":1014},{"color":160},{"type":99,"attrs":1016,"content":1018},{"textAlign":25,"key":1017},"p-53",[1019],{"text":1020,"type":105,"marks":1021},"Seit dem Jahr 2025 müssen Unternehmen in Deutschland E-Rechnungen empfangen können. Für die Ausstellung gelten Übergangsfristen: Unternehmen mit einem Vorjahresumsatz von mehr als 800.000 Euro müssen inländische B2B-Rechnungen ab dem Jahr 2027 grundsätzlich elektronisch ausstellen. Ab dem Jahr 2028 gilt diese Pflicht grundsätzlich für alle betroffenen Unternehmen.",[1022],{"type":158,"attrs":1023},{"color":160},{"type":99,"attrs":1025,"content":1027},{"textAlign":25,"key":1026},"p-54",[1028,1033,1040,1048],{"text":1029,"type":105,"marks":1030},"Die Regelungen enthalten Ausnahmen und Übergangsbestimmungen. 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Eine zentrale Plattform kann den Eingang strukturieren. Sie ersetzt jedoch nicht die Prüfung, welche Gesellschaft rechtlich als Rechnungsempfängerin oder Rechnungsausstellerin auftritt.",[1059],{"type":158,"attrs":1060},{"color":160},{"type":182,"attrs":1062,"content":1063},{"level":184,"textAlign":25},[1064],{"text":1065,"type":105,"marks":1066},"Wie unterscheidet sich Ausgabenmanagement für Multi-Entity-Unternehmen?",[1067],{"type":158,"attrs":1068},{"color":160},{"type":99,"attrs":1070,"content":1072},{"textAlign":25,"key":1071},"p-56",[1073],{"text":1074,"type":105,"marks":1075},"Ein Ein-Gesellschaft-Setup braucht vor allem eine klare Sicht auf die eigenen Ausgaben. 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Erleben Sie in einer kostenlosen Demo, wie Ihr Finanzteam Zeit spart und den Monatsabschluss beschleunigt.",[2990],{"cta":2991,"_uid":2992,"items":2993,"heading":3067,"reverse":28,"component":1333,"sectionSettings":3087},[],"e370bcdd-3c58-4622-a01e-5be9234307de",[2994,3005,3016,3028,3039,3053],{"_uid":2995,"hide":28,"title":2996,"component":1245,"description":2997},"05a3e158-574f-4a01-878d-02752a38f98b","Wie funktioniert die Belegerkennung?",{"type":96,"attrs":2998,"content":2999},{"backgroundColor":25},[3000],{"type":99,"attrs":3001,"content":3002},{"textAlign":25},[3003],{"text":3004,"type":105},"Die Software analysiert das Bild eines Belegs, erkennt Text und ordnet Informationen wie Lieferant, Datum, Betrag oder Umsatzsteuer bestimmten Feldern zu. Die Ergebnisse sollten vor der Buchung geprüft werden.",{"_uid":3006,"hide":28,"title":3007,"component":1245,"description":3008},"1eb415df-f6c8-48b9-8146-d17c20e23b62","Sind gescannte Belege steuerlich gültig?",{"type":96,"attrs":3009,"content":3010},{"backgroundColor":25},[3011],{"type":99,"attrs":3012,"content":3013},{"textAlign":25},[3014],{"text":3015,"type":105},"Ein Scan kann als digitaler Buchungsbeleg verwendet werden, wenn der Scanprozess ordnungsgemäß dokumentiert ist und das digitale Dokument vollständig, lesbar und nachvollziehbar aufbewahrt wird. 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Das Motiv steht für Bewirtung, Geschäftsessen und die Dokumentation von Bewirtungskosten.","Bewirtungsbeleg-Vorlage: Teller, Messer und Gabel","https://a.storyblok.com/f/146026/2752x1536/131a664614/bewirtungsbeleg-titelbild-teller-besteck.jpg",{"alt":3135,"title":3136,"source":79,"copyright":61},"Bewirtungsbeleg richtig ausfüllen: Welche Pflichtangaben gelten, was muss bei Rechnungen über 250 Euro beachtet werden und wie lassen sich Bewirtungskosten korrekt buchen und digital archivieren?",[3141],{"cta":3142,"_uid":3149,"image":3150,"title":3152,"subtitle":3167,"component":2704},[3143],{"tag":79,"_uid":3144,"hide":28,"icon":3145,"link":3147,"type":79,"label":2751,"style":89,"component":90,"mobileLabel":79,"onClickEvent":79,"openInANewTab":28,"horizontalFill":28},"a94d0caf-4384-4035-b3e5-d08b6afb5089",{"id":25,"alt":25,"name":79,"focus":25,"title":25,"source":25,"filename":79,"copyright":25,"fieldtype":84,"meta_data":3146},{},{"id":2744,"url":79,"linktype":1377,"fieldtype":88,"cached_url":2745,"prep":41,"story":3148},{"name":2747,"id":2748,"uuid":2744,"slug":2749,"url":2749,"full_slug":2750,"_stopResolving":41},"77774419-e6e1-48bc-8004-4747e3ff4b1c",{"id":25,"alt":25,"name":79,"focus":25,"title":25,"source":25,"filename":79,"copyright":25,"fieldtype":84,"meta_data":3151},{},{"type":96,"attrs":3153,"content":3154},{"backgroundColor":25},[3155],{"type":99,"attrs":3156,"content":3157},{"textAlign":25},[3158],{"text":3159,"type":105,"marks":3160},"Bewirtungsbelege digital verwalten",[3161,3164],{"type":158,"attrs":3162},{"color":3163},"oklch(0.147 0.004 49.25)",{"type":2691,"attrs":3165},{"class":3166},"patron-heading-2","Erfassen Sie Belege, ergänzen Sie Anlass und Teilnehmer und übergeben Sie geprüfte Daten an Ihre Buchhaltung.",[3169],{"cta":3170,"_uid":3171,"items":3172,"heading":3271,"reverse":28,"component":1333,"sectionSettings":3291},[],"cfe4b940-8a12-4092-9bd7-7394e3d05086",[3173,3187,3201,3215,3229,3243,3257],{"_uid":3174,"hide":28,"title":3175,"component":1245,"description":3176},"d4cc1ff7-5e7f-4f59-858c-7c4ac933da7d","Gibt es eine kostenlose Bewirtungsbeleg-Vorlage?",{"type":96,"attrs":3177,"content":3178},{"backgroundColor":25},[3179],{"type":99,"attrs":3180,"content":3181},{"textAlign":25},[3182],{"text":3183,"type":105,"marks":3184},"Ja. 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Für den Betriebsausgabenabzug müssen beide Nachweise zusammengehören.",[3199],{"type":158,"attrs":3200},{"color":160},{"_uid":3202,"hide":28,"title":3203,"component":1245,"description":3204},"9d0b5063-4176-4334-977a-71fdc6aac1ae","Was muss auf einem Bewirtungsbeleg stehen?",{"type":96,"attrs":3205,"content":3206},{"backgroundColor":25},[3207],{"type":99,"attrs":3208,"content":3209},{"textAlign":25},[3210],{"text":3211,"type":105,"marks":3212},"Dokumentiert werden müssen Ort, Tag, Teilnehmende, Anlass und Höhe der Aufwendungen. Der Eigenbeleg muss unterschrieben oder elektronisch genehmigt werden. Bei einem Restaurantbesuch ist zusätzlich die Restaurantrechnung erforderlich.",[3213],{"type":158,"attrs":3214},{"color":160},{"_uid":3216,"hide":28,"title":3217,"component":1245,"description":3218},"4675a351-bdac-45bb-a2bc-29d7a6daef05","Reicht „Geschäftsessen“ als Anlass aus?",{"type":96,"attrs":3219,"content":3220},{"backgroundColor":25},[3221],{"type":99,"attrs":3222,"content":3223},{"textAlign":25},[3224],{"text":3225,"type":105,"marks":3226},"Nein. Der Anlass sollte so konkret formuliert sein, dass der geschäftliche Zusammenhang nachvollziehbar wird. Geeignet sind beispielsweise ein Kunde, ein Projekt und das Ziel des Gesprächs.",[3227],{"type":158,"attrs":3228},{"color":160},{"_uid":3230,"hide":28,"title":3231,"component":1245,"description":3232},"8887218a-ec52-4ce3-80c9-a02d6286f093","Gilt die 250-Euro-Grenze inklusive Umsatzsteuer?",{"type":96,"attrs":3233,"content":3234},{"backgroundColor":25},[3235],{"type":99,"attrs":3236,"content":3237},{"textAlign":25},[3238],{"text":3239,"type":105,"marks":3240},"Ja. Entscheidend ist der Gesamtbetrag der Rechnung einschließlich Umsatzsteuer. Bis einschließlich 250 Euro kann eine Kleinbetragsrechnung ausreichen. Bei einem Gesamtbetrag über 250 Euro sind zusätzliche Rechnungsangaben erforderlich.",[3241],{"type":158,"attrs":3242},{"color":160},{"_uid":3244,"hide":28,"title":3245,"component":1245,"description":3246},"e383b4ff-3309-4f25-a692-dae3b2ec7d34","Sind Bewirtungskosten für eigene Mitarbeitende ebenfalls nur zu 70 Prozent abziehbar?",{"type":96,"attrs":3247,"content":3248},{"backgroundColor":25},[3249],{"type":99,"attrs":3250,"content":3251},{"textAlign":25},[3252],{"text":3253,"type":105,"marks":3254},"Die 70-Prozent-Beschränkung bezieht sich auf die Bewirtung von Personen aus geschäftlichem Anlass. Bewirtungen ausschließlich eigener Mitarbeitender werden grundsätzlich anders eingeordnet und können abhängig vom Anlass vollständig als Betriebsausgaben abziehbar sein. Betriebsveranstaltungen, Arbeitsessen und gemischte Teilnehmendenkreise müssen jeweils gesondert beurteilt werden.",[3255],{"type":158,"attrs":3256},{"color":160},{"_uid":3258,"hide":28,"title":3259,"component":1245,"description":3260},"c8ea8277-243c-4eaf-96d7-275f04cc6079","Kann ich einen handschriftlichen Bewirtungsbeleg digital archivieren?",{"type":96,"attrs":3261,"content":3262},{"backgroundColor":25},[3263],{"type":99,"attrs":3264,"content":3265},{"textAlign":25},[3266],{"text":3267,"type":105,"marks":3268},"Ja. Der eigene handschriftliche Bewirtungsbeleg kann digitalisiert werden. Der digitale Beleg muss jedoch lesbar, nachvollziehbar, autorisiert und eindeutig mit der Restaurantrechnung verknüpft sein. 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Mit Entscheidungsregel, Rechenbeispiel und Verhandlungstipps für Finanzteams.",[3347],{"cta":3348,"_uid":3355,"image":3356,"title":3358,"subtitle":3371,"component":2704,"imageFullWidth":28},[3349],{"tag":79,"_uid":3350,"hide":28,"icon":3351,"link":3353,"type":79,"label":1976,"style":89,"component":90,"mobileLabel":79,"onClickEvent":79,"openInANewTab":28,"horizontalFill":28,"isDownloadable":28},"01e5a8d7-9085-44c5-9edb-73919ebec26b",{"id":25,"alt":25,"name":79,"focus":25,"title":25,"source":25,"filename":79,"copyright":25,"fieldtype":84,"meta_data":3352},{},{"id":1968,"url":79,"linktype":1377,"fieldtype":88,"cached_url":1969,"prep":41,"story":3354},{"name":1971,"id":1972,"uuid":1968,"slug":1973,"url":1974,"full_slug":1975,"_stopResolving":41},"87501dfc-1a8a-4f04-9e0a-a7149263c456",{"id":25,"alt":25,"name":79,"focus":25,"title":25,"source":25,"filename":79,"copyright":25,"fieldtype":84,"meta_data":3357},{},{"type":96,"attrs":3359,"content":3360},{"backgroundColor":25},[3361],{"type":99,"attrs":3362,"content":3363},{"textAlign":25},[3364],{"text":3365,"type":105,"marks":3366},"Zahlungsziele und Skonto besser steuern",[3367,3369],{"type":158,"attrs":3368},{"color":160},{"type":2691,"attrs":3370},{"class":2766},"Behalten Sie Fälligkeiten, Skontofristen und Freigaben im Blick und zahlen Sie Lieferant:innen genau zum richtigen Zeitpunkt.",[3373],{"cta":3374,"_uid":3375,"items":3376,"heading":3461,"reverse":28,"component":1333,"sectionSettings":3481},[],"fbb04536-425a-4b18-b969-d51b8de5073e",[3377,3391,3405,3419,3433,3447],{"_uid":3378,"hide":28,"title":3379,"component":1245,"description":3380},"8f241e9b-0a7a-4196-812e-0165a71361c8","Was ist der Unterschied zwischen Skonto und Zahlungsziel?",{"type":96,"attrs":3381,"content":3382},{"backgroundColor":25},[3383],{"type":99,"attrs":3384,"content":3385},{"textAlign":25},[3386],{"text":3387,"type":105,"marks":3388},"Das Zahlungsziel bezeichnet die Frist bis zur vollständigen Zahlung einer Rechnung. Skonto ist ein Preisnachlass für eine frühere Zahlung innerhalb einer kürzeren Frist.",[3389],{"type":158,"attrs":3390},{"color":160},{"_uid":3392,"hide":28,"title":3393,"component":1245,"description":3394},"ca2c2128-7502-4d4a-a69c-70905d39ec87","Wann sollte ein Unternehmen Skonto nutzen?",{"type":96,"attrs":3395,"content":3396},{"backgroundColor":25},[3397],{"type":99,"attrs":3398,"content":3399},{"textAlign":25},[3400],{"text":3401,"type":105,"marks":3402},"Skonto sollte genutzt werden, wenn ausreichend Liquidität vorhanden ist und der annualisierte Skontovorteil über den Kosten der Finanzierung oder der besten alternativen Verwendung des Geldes liegt.",[3403],{"type":158,"attrs":3404},{"color":160},{"_uid":3406,"hide":28,"title":3407,"component":1245,"description":3408},"b31b54ca-7cb5-49e3-bab1-16d32c47b62f","Wie wird der effektive Skontozins berechnet?",{"type":96,"attrs":3409,"content":3410},{"backgroundColor":25},[3411],{"type":99,"attrs":3412,"content":3413},{"textAlign":25},[3414],{"text":3415,"type":105,"marks":3416},"Der Skontosatz wird durch den um den Skontosatz reduzierten Rechnungsbetrag geteilt. Das Ergebnis wird anschließend mit 360 multipliziert und durch die zusätzlichen Finanzierungstage geteilt.",[3417],{"type":158,"attrs":3418},{"color":160},{"_uid":3420,"hide":28,"title":3421,"component":1245,"description":3422},"39e89f22-6f11-469a-8437-85197ae49d9f","Was bedeutet „30 Tage netto“?",{"type":96,"attrs":3423,"content":3424},{"backgroundColor":25},[3425],{"type":99,"attrs":3426,"content":3427},{"textAlign":25},[3428],{"text":3429,"type":105,"marks":3430},"„30 Tage netto“ bedeutet, dass der vollständige Rechnungsbetrag innerhalb der vereinbarten Frist bezahlt werden muss. Der Beginn der Frist richtet sich nach dem Vertrag. Er kann beispielsweise beim Rechnungsdatum, Rechnungseingang, Lieferdatum oder Monatsende liegen.",[3431],{"type":158,"attrs":3432},{"color":160},{"_uid":3434,"hide":28,"title":3435,"component":1245,"description":3436},"93875f99-683c-4e9c-a9bd-3d1d4dfd2656","Sind Zahlungsziele von mehr als 60 Tagen erlaubt?",{"type":96,"attrs":3437,"content":3438},{"backgroundColor":25},[3439],{"type":99,"attrs":3440,"content":3441},{"textAlign":25},[3442],{"text":3443,"type":105,"marks":3444},"Zwischen Unternehmen können längere Zahlungsziele ausdrücklich vereinbart werden. Nach Paragraph 271a BGB müssen sie jedoch ausdrücklich getroffen werden und dürfen für die Gläubigerseite nicht grob unbillig sein.",[3445],{"type":158,"attrs":3446},{"color":160},{"_uid":3448,"hide":28,"title":3449,"component":1245,"description":3450},"7be2ebd6-9001-4db7-a4bc-44dadcfcb4bf","Wie kann Software bei Zahlungszielen unterstützen?",{"type":96,"attrs":3451,"content":3452},{"backgroundColor":25},[3453],{"type":99,"attrs":3454,"content":3455},{"textAlign":25},[3456],{"text":3457,"type":105,"marks":3458},"Software kann Rechnungen zentral erfassen, Fälligkeiten und Skontofristen anzeigen, Freigaben weiterleiten und Zahlungen vorbereiten. Die wirtschaftliche Entscheidung zwischen Skonto und später Zahlung bleibt beim Finanzteam.",[3459],{"type":158,"attrs":3460},{"color":160},[3462],{"cta":3463,"_uid":3464,"title":3465,"layout":79,"eyebrow":3473,"subtitle":3476,"component":182,"textAlign":79,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3479,"sectionSettings":3480,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":79},[],"a962454c-e01f-4771-abc4-b05a8bc03dfa",{"type":96,"attrs":3466,"content":3467},{"backgroundColor":25},[3468],{"type":182,"attrs":3469,"content":3470},{"level":184,"textAlign":25},[3471],{"text":3472,"type":105},"Häufige Fragen zu Skonto und Zahlungsziel",{"type":96,"content":3474},[3475],{"type":99},{"type":96,"content":3477},[3478],{"type":99},[],[],[],"skonto-oder-zahlungsziel","de/blog/skonto-oder-zahlungsziel",-4160,[],"04dd515c-6c6a-4249-ac74-5d6c7c936436",[],"blog/skonto-oder-zahlungsziel",[3490,3491,3492],{"path":3488,"name":25,"lang":37,"published":25},{"path":3488,"name":25,"lang":32,"published":25},{"path":3488,"name":25,"lang":40,"published":25},{"name":3494,"created_at":3495,"published_at":3496,"updated_at":3497,"id":3498,"uuid":3499,"content":3500,"slug":3680,"full_slug":3681,"sort_by_date":25,"position":3682,"tag_list":3683,"is_startpage":28,"parent_id":1339,"meta_data":25,"group_id":3684,"first_published_at":3496,"release_id":25,"lang":32,"path":25,"alternates":3685,"default_full_slug":3686,"translated_slugs":3687},"Machine Learning in der Buchhaltung: Automatische Kontierung erklärt","2026-10-24T12:54:18.710Z","2026-10-24T13:12:12.565Z","2026-10-24T13:12:12.610Z",234114493319568,"f3c50783-6306-4f9a-942f-8a8f71665729",{"_uid":3501,"title":3494,"topics":3502,"noIndex":28,"category":3511,"language":3520,"component":1210,"heroMedia":3521,"publishedAt":3522,"redirectUrl":79,"leadwallForm":3523,"listingImage":3524,"leadwallTitle":79,"metaDescription":3534,"bottomArticleCta":3535,"leadwallSubtitle":79,"isLeadwallEnabled":28,"componentsAfterTheArticle":3561,"leadwallVisibleParagraphs":79},"37fad31c-e8b0-48e3-a0be-54ebe1f8a18c",[3503],{"name":121,"created_at":122,"published_at":123,"updated_at":124,"id":125,"uuid":126,"content":3504,"slug":135,"full_slug":136,"sort_by_date":25,"position":137,"tag_list":3505,"is_startpage":28,"parent_id":139,"meta_data":25,"group_id":140,"first_published_at":141,"release_id":25,"lang":32,"path":25,"alternates":3506,"default_full_slug":143,"translated_slugs":3507,"_stopResolving":41},{"_uid":134,"name":121,"component":22,"hubspotId":79},[],[],[3508,3509,3510],{"path":143,"name":25,"lang":37,"published":25},{"path":143,"name":25,"lang":32,"published":25},{"path":143,"name":25,"lang":40,"published":25},{"name":1198,"created_at":1199,"published_at":16,"updated_at":1200,"id":1201,"uuid":1202,"content":3512,"slug":1210,"full_slug":1211,"sort_by_date":25,"position":26,"tag_list":3514,"is_startpage":28,"parent_id":1213,"meta_data":25,"group_id":1214,"first_published_at":1215,"release_id":25,"lang":32,"path":25,"alternates":3515,"default_full_slug":1217,"translated_slugs":3516,"_stopResolving":41},{"_uid":1204,"icon":3513,"name":1198,"component":1209},{"id":1206,"alt":1207,"name":79,"focus":79,"title":79,"filename":1208,"copyright":79,"fieldtype":84,"is_external_url":28},[],[],[3517,3518,3519],{"path":1217,"name":25,"lang":37,"published":25},{"path":1217,"name":25,"lang":32,"published":25},{"path":1217,"name":25,"lang":40,"published":25},[32],[],"2026-10-24 00:00",[],[3525],{"_uid":3526,"link":3527,"asset":3528,"caption":79,"component":1006},"252672f9-9622-4127-b314-daece5de1b49",{"id":79,"url":79,"linktype":1377,"fieldtype":88,"cached_url":2390,"prep":41},{"id":3529,"alt":3530,"name":79,"focus":79,"title":3531,"source":79,"filename":3532,"copyright":61,"fieldtype":84,"meta_data":3533,"is_external_url":28},234114913975580,"Editoriale Illustration für einen Artikel über Machine Learning und automatische Kontierung in der Buchhaltung. 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Dafür müssen Vorschläge, Änderungen, Freigaben und Buchungen nachvollziehbar bleiben. Die Software allein garantiert keine GoBD-Konformität.",[3601],{"type":158,"attrs":3602},{"color":160},{"_uid":3604,"hide":28,"title":3605,"component":1245,"description":3606},"d247fa1e-19b4-48ee-ae3e-4bd8cd9526cc","Fällt automatische Kontierung unter den EU AI Act?",{"type":96,"attrs":3607,"content":3608},{"backgroundColor":25},[3609],{"type":99,"attrs":3610,"content":3611},{"textAlign":25},[3612],{"text":3613,"type":105,"marks":3614},"Unternehmen, die KI-Systeme einsetzen, sollten die Anforderungen an KI-Kompetenz und verantwortungsvolle Nutzung prüfen. Automatische Kontierung ist nicht automatisch ein Hochrisiko-Anwendungsfall. Die Einordnung hängt vom konkreten Zweck und der Nutzung des Systems ab.",[3615],{"type":158,"attrs":3616},{"color":160},{"_uid":3618,"hide":28,"title":3619,"component":1245,"description":3620},"c25d26d6-9836-46de-b681-221bcad1832b","Wer trägt die Verantwortung bei einer falschen Kontierung?",{"type":96,"attrs":3621,"content":3622},{"backgroundColor":25},[3623],{"type":99,"attrs":3624,"content":3625},{"textAlign":25},[3626],{"text":3627,"type":105,"marks":3628},"Die Verantwortung für ordnungsgemäße Bücher bleibt beim Unternehmen. Die Software liefert einen Vorschlag, die endgültige Prüfung und Entscheidung liegen bei den zuständigen Personen im Finanzteam oder bei der Steuerkanzlei.",[3629],{"type":158,"attrs":3630},{"color":160},{"_uid":3632,"hide":28,"title":3633,"component":1245,"description":3634},"236197e4-393c-4419-9c94-f6650e8f9347","Was ist der Unterschied zwischen Vorkontierung und Kontierung?",{"type":96,"attrs":3635,"content":3636},{"backgroundColor":25},[3637],{"type":99,"attrs":3638,"content":3639},{"textAlign":25},[3640],{"text":3641,"type":105,"marks":3642},"Bei der Vorkontierung erhält ein Beleg einen Vorschlag, etwa für Sachkonto, Steuerschlüssel und Kostenstelle. Die Kontierung ist die endgültige Zuordnung, die nach der Prüfung und Bestätigung gilt.",[3643],{"type":158,"attrs":3644},{"color":160},{"_uid":3646,"hide":28,"title":3647,"component":1245,"description":3648},"be88f6ef-a366-43d6-b1b5-0cbbe29c04f0","Welche Belege sollten immer manuell geprüft werden?",{"type":96,"attrs":3649,"content":3650},{"backgroundColor":25},[3651],{"type":99,"attrs":3652,"content":3653},{"textAlign":25},[3654],{"text":3655,"type":105,"marks":3656},"Dazu gehören insbesondere neue Lieferant:innen, Mischbelege, ausländische Rechnungen, Reverse-Charge-Fälle, Bewirtungskosten, Anzahlungen und Vorgänge mit mehreren Gesellschaften oder Kostenstellen.",[3657],{"type":158,"attrs":3658},{"color":160},[3660],{"cta":3661,"_uid":3662,"title":3663,"layout":79,"eyebrow":3671,"subtitle":3674,"component":182,"textAlign":79,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3677,"sectionSettings":3678,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":79},[],"aeb99d52-60b1-455c-829b-dfd584bc1e6c",{"type":96,"attrs":3664,"content":3665},{"backgroundColor":25},[3666],{"type":182,"attrs":3667,"content":3668},{"level":184,"textAlign":25},[3669],{"text":3670,"type":105},"Häufige Fragen zu Machine Learning in der Buchhaltung",{"type":96,"content":3672},[3673],{"type":99},{"type":96,"content":3675},[3676],{"type":99},[],[],[],"machine-learning-buchhaltung","de/blog/machine-learning-buchhaltung",-3960,[],"fde23de4-a346-4e48-9496-c83fd749decd",[],"blog/machine-learning-buchhaltung",[3688,3689,3690],{"path":3686,"name":25,"lang":37,"published":25},{"path":3686,"name":25,"lang":32,"published":25},{"path":3686,"name":25,"lang":40,"published":25},["Island",3692],{"key":3693,"result":3694},"MarkdownRenderer_UrC2SJB1Y83ujRYE3M5Gi4A7hH3Vk5I6GzWsOIH7Ptk",{"head":3695},{"link":3696,"style":3697},[],[],1793980916842]