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Aktuelle unterstützt sie Spendesk als Expertin für Themen rund um Finanzen und Buchhaltung. 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Viele andere Länder erheben Verbrauchssteuern nach einem ähnlichen Prinzip, die deutsche Unternehmen oder Endverbraucher:innen auf Einkäufe in diesen Ländern bezahlen. ",[163],{"type":131,"attrs":164},{"color":133},{"type":74,"content":166},[167],{"text":168,"type":78,"marks":169},"Unter bestimmten Voraussetzungen können Unternehmen sich die von ihnen gezahlte Mehrwertsteuer zurückholen: im Rahmen des Vorsteuerabzugs oder über das Vorsteuer-Vergütungsverfahren bei Käufen im Ausland. Wie genau das geht, erfahren Sie hier. ",[170],{"type":131,"attrs":171},{"color":133},{"type":173,"attrs":174},"blok",{"id":175,"body":176},"666f7f15-767d-43de-a5fd-89a2563a11d0",[177],{"_uid":178,"html":179,"component":180},"i-5137ac0e-cc8b-46d2-ae47-fb6ab6d29055","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-2f7b4d91-bcfe-4f06-b50f-51233093632e\">\u003Cspan class=\"hs-cta-node hs-cta-2f7b4d91-bcfe-4f06-b50f-51233093632e\" id=\"hs-cta-2f7b4d91-bcfe-4f06-b50f-51233093632e\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/2f7b4d91-bcfe-4f06-b50f-51233093632e\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-2f7b4d91-bcfe-4f06-b50f-51233093632e\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/2f7b4d91-bcfe-4f06-b50f-51233093632e.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '2f7b4d91-bcfe-4f06-b50f-51233093632e', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":182,"attrs":183,"content":185},"heading",{"level":184},2,[186],{"text":187,"type":78,"marks":188},"Wie die Mehrwertsteuer in Deutschland funktioniert",[189],{"type":131,"attrs":190},{"color":133},{"type":74,"content":192},[193],{"text":194,"type":78,"marks":195},"Die Mehrwertsteuer wird normalerweise vom Verkäufer erhoben und an das Finanzamt abgeführt. Sie fällt auf jeder Stufe der Produktions- und Vertriebskette an, wobei die Unternehmen die bezahlte Mehrwertsteuer in Form einer Vorsteuer von ihrer Steuerschuld abziehen können. Das bedeutet, dass letztendlich nur Endverbraucher:innen die Mehrwertsteuer tragen.",[196],{"type":131,"attrs":197},{"color":133},{"type":74,"content":199},[200],{"text":201,"type":78,"marks":202},"Unternehmen und Freiberufler:innen sind umsatzsteuerpflichtig, wenn sie folgende Kriterien erfüllen:",[203],{"type":131,"attrs":204},{"color":133},{"type":206,"attrs":207,"content":211},"ordered_list",{"order":208,"key":210},{"order":209},1,"ol-0",[212,222],{"type":213,"content":214},"list_item",[215],{"type":74,"content":216},[217],{"text":218,"type":78,"marks":219},"Sie sind in Deutschland registriert und betreiben dort eine gewerbliche oder berufliche Tätigkeit.",[220],{"type":131,"attrs":221},{"color":133},{"type":213,"content":223},[224],{"type":74,"content":225},[226],{"text":227,"type":78,"marks":228},"Sie verkaufen Waren oder Dienstleistungen, die der Mehrwertsteuer unterliegen.",[229],{"type":131,"attrs":230},{"color":133},{"type":74,"content":232},[233],{"text":234,"type":78,"marks":235},"Es gibt jedoch Ausnahmen. Zum Beispiel sind einige Unternehmen – wie kleine Unternehmen mit einem Umsatz unter 22.000€ pro Jahr (Kleinunternehmer) – von der Pflicht zur Erhebung der Mehrwertsteuer befreit. Auch bestimmte Waren und Dienstleistungen, wie Bildungs- und Gesundheitsdienstleistungen, sind von der Mehrwertsteuer ausgenommen.",[236],{"type":131,"attrs":237},{"color":133},{"type":74,"content":239},[240],{"text":241,"type":78,"marks":242},"Wichtig ist: Wer keine Umsatzsteuer auf seine Waren und Dienstleistungen erheben muss, kann auf der anderen Seite auch keine gezahlte Umsatzsteuer zurückfordern. ",[243],{"type":131,"attrs":244},{"color":133},{"type":182,"attrs":246,"content":247},{"level":184},[248],{"text":249,"type":78,"marks":250},"Schritt-für-Schritt-Anleitung zum Zurückholen der Mehrwertsteuer",[251],{"type":131,"attrs":252},{"color":133},{"type":74,"content":254},[255,260,266,271,277],{"text":256,"type":78,"marks":257},"Umsatzsteuerpflichtige Unternehmen nehmen beim Verkauf von Leistungen Mehrwertsteuer ein, die sie an das Finanzamt abführen müssen. Diese Beträge nennen sich ",[258],{"type":131,"attrs":259},{"color":133},{"text":261,"type":78,"marks":262},"vereinnahmte Vorsteuer",[263,264],{"type":138},{"type":131,"attrs":265},{"color":133},{"text":267,"type":78,"marks":268},". Auf der anderen Seite bezahlen Unternehmen Mehrwertsteuer auf ihre Ausgaben, die sie sich vom Finanzamt zurückholen können: die ",[269],{"type":131,"attrs":270},{"color":133},{"text":272,"type":78,"marks":273},"geleistete Vorsteuer",[274,275],{"type":138},{"type":131,"attrs":276},{"color":133},{"text":278,"type":78,"marks":279},". Bei Käufen im Inland ist die Berechnung der Umsatzsteuer-Zahllast einfach: ",[280],{"type":131,"attrs":281},{"color":133},{"type":173,"attrs":283},{"id":284,"body":285},"62f8f870-7ea6-4a14-8943-fce035998d2a",[286],{"_uid":287,"text":288,"color":289,"title":53,"component":290},"i-7e89e0dd-eafc-45ba-a8c2-066cde55bebb","**Umsatzsteuer-Zahllast = vereinnahmte Umsatzsteuer - geleistete Vorsteuer**","purple","callout",{"type":74,"content":292},[293,298,309],{"text":294,"type":78,"marks":295},"Wenn Unternehmen im Ausland Geld ausgeben (beispielsweise im Rahmen von ",[296],{"type":131,"attrs":297},{"color":133},{"text":299,"type":78,"marks":300},"Geschäftsreisen",[301,304,307],{"type":145,"attrs":302},{"href":303,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.spendesk.com/de/use-cases/travel-spending/",{"type":131,"attrs":305},{"color":306},"rgb(17, 85, 204)",{"type":308},"underline",{"text":310,"type":78,"marks":311},"), wird es ein wenig komplizierter. Denn die im Ausland gezahlte Mehrwertsteuer (zum Beispiel Value Added Tax (VAT) in den USA) geht nicht an das deutsche Finanzamt, sondern an eine ausländische Finanzbehörde. Trotzdem können in Deutschland ansässige Unternehmen diese Beträge unter bestimmten Voraussetzungen zurückholen. ",[312],{"type":131,"attrs":313},{"color":133},{"type":182,"attrs":315,"content":317},{"level":316},3,[318],{"text":319,"type":78,"marks":320},"Anleitung: So holen Sie sich die geleistete Vorsteuer bei Käufen im Inland zurück",[321],{"type":131,"attrs":322},{"color":323},"rgb(67, 67, 67)",{"type":74,"content":325},[326,331,340],{"text":327,"type":78,"marks":328},"Die Umsatzsteuer-Voranmeldung ist nicht allzu komplex, solange Sie alle Zahlungsein- und Ausgänge richtig dokumentiert und ",[329],{"type":131,"attrs":330},{"color":133},{"text":332,"type":78,"marks":333},"Belege",[334,337,339],{"type":145,"attrs":335},{"href":336,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.spendesk.com/de/product/accounts-payable/",{"type":131,"attrs":338},{"color":306},{"type":308},{"text":341,"type":78,"marks":342}," aufbewahrt haben. Hier eine schrittweise Anleitung: ",[343],{"type":131,"attrs":344},{"color":133},{"type":182,"attrs":346,"content":348},{"level":347},4,[349],{"text":350,"type":78,"marks":351},"Schritt 1: Prüfen Sie die Voraussetzungen",[352],{"type":131,"attrs":353},{"color":133},{"type":74,"content":355},[356],{"text":357,"type":78,"marks":358},"Die Vorsteuer kann nur dann geltend gemacht werden, wenn die Ausgaben direkt mit der umsatzsteuerpflichtigen Geschäftstätigkeit in Verbindung stehen. Private Ausgaben oder Ausgaben, die mit steuerbefreiten Umsätzen in Zusammenhang stehen, sind in der Regel nicht vorsteuerabzugsfähig.",[359],{"type":131,"attrs":360},{"color":133},{"type":182,"attrs":362,"content":363},{"level":347},[364],{"text":365,"type":78,"marks":366},"Schritt 2: Stellen Sie sicher, dass Sie eine gültige Rechnung haben",[367],{"type":131,"attrs":368},{"color":133},{"type":74,"content":370},[371,376,385],{"text":372,"type":78,"marks":373},"Um die Vorsteuer abziehen zu können, müssen Sie eine ",[374],{"type":131,"attrs":375},{"color":133},{"text":377,"type":78,"marks":378},"ordnungsgemäße Rechnung",[379,382,384],{"type":145,"attrs":380},{"href":381,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.spendesk.com/de/glossary/rechnungspruefung/",{"type":131,"attrs":383},{"color":306},{"type":308},{"text":386,"type":78,"marks":387}," haben, die alle gesetzlichen Anforderungen erfüllt. Dazu gehören unter anderem der vollständige Name und die Adresse des leistenden Unternehmers und des Leistungsempfängers, das Ausstellungsdatum, die Menge und Art der gelieferten Gegenstände oder Umfang und Art der sonstigen Leistung und der auf das Entgelt entfallende Steuerbetrag.",[388],{"type":131,"attrs":389},{"color":133},{"type":182,"attrs":391,"content":392},{"level":347},[393],{"text":394,"type":78,"marks":395},"Schritt 3: Erfassen Sie die Vorsteuer in Ihrer Buchhaltung",[396],{"type":131,"attrs":397},{"color":133},{"type":74,"content":399},[400,405,414],{"text":401,"type":78,"marks":402},"Um die Vorsteuer in Ihrer Buchhaltung zu erfassen, sollten Sie sie als separate Position auf der Habenseite buchen. Sie wird dann am Ende des Voranmeldungszeitraums von der Umsatzsteuer abgezogen, die Sie für Ihre Verkäufe berechnet haben. ",[403],{"type":131,"attrs":404},{"color":133},{"text":406,"type":78,"marks":407},"Moderne Buchhaltungs-Tools ",[408,411,413],{"type":145,"attrs":409},{"href":410,"uuid":26,"anchor":26,"target":26,"linktype":61},"https://www.spendesk.com/de/blog/finanztools-fur-unternehmen/",{"type":131,"attrs":412},{"color":306},{"type":308},{"text":415,"type":78,"marks":416},"führen diesen Schritt ganz automatisch im Hintergrund aus. ",[417],{"type":131,"attrs":418},{"color":133},{"type":182,"attrs":420,"content":421},{"level":347},[422],{"text":423,"type":78,"marks":424},"Schritt 4: Melden Sie die Vorsteuer dem Finanzamt",[425],{"type":131,"attrs":426},{"color":133},{"type":74,"content":428},[429],{"text":430,"type":78,"marks":431},"Die Vorsteuer wird dem Finanzamt über die Umsatzsteuer-Voranmeldung gemeldet. Diese muss in der Regel monatlich oder vierteljährlich über ELSTER (oder ein Tool mit passender Schnittstelle) erfolgen und enthält eine Aufstellung Ihrer Umsätze sowie der Vorsteuer, die Sie abziehen möchten. ",[432],{"type":131,"attrs":433},{"color":133},{"type":182,"attrs":435,"content":436},{"level":347},[437],{"text":438,"type":78,"marks":439},"Schritt 6: Warten Sie auf die Bestätigung vom Finanzamt",[440],{"type":131,"attrs":441},{"color":133},{"type":74,"content":443},[444],{"text":445,"type":78,"marks":446},"Nachdem Sie Ihre Umsatzsteuer-Voranmeldung eingereicht haben, überprüft das Finanzamt Ihre Angaben und bestätigt dann die Umsatzsteuer-Zahllast. ",[447],{"type":131,"attrs":448},{"color":133},{"type":182,"attrs":450,"content":451},{"level":316},[452],{"text":453,"type":78,"marks":454},"Anleitung: So funktioniert das Vorsteuer-Vergütungsverfahren bei Ausgaben im Ausland",[455],{"type":131,"attrs":456},{"color":323},{"type":74,"content":458},[459,464,473],{"text":460,"type":78,"marks":461},"On Hotel, Mietwagen oder Restaurantbesuch – bei ",[462],{"type":131,"attrs":463},{"color":133},{"text":465,"type":78,"marks":466},"Geschäftsreisen im Ausland",[467,470,472],{"type":145,"attrs":468},{"href":469,"uuid":26,"anchor":26,"target":26,"linktype":61},"/de/glossary/reisekostenabrechnung/",{"type":131,"attrs":471},{"color":306},{"type":308},{"text":474,"type":78,"marks":475}," fallen diverse Ausgaben an, die entsprechend der Mehrwertsteuerregelung des Ziellandes besteuert werden. Über das Vorsteuer-Vergütungsverfahren können deutsche Unternehmen diese Beträge geltend machen.  ",[476],{"type":131,"attrs":477},{"color":133},{"type":182,"attrs":479,"content":480},{"level":347},[481],{"text":482,"type":78,"marks":483},"Schritt 1: Prüfen Sie, eine Vorsteuervergütung in dem von Ihnen bereisten Land möglich ist",[484],{"type":131,"attrs":485},{"color":133},{"type":74,"content":487},[488],{"text":489,"type":78,"marks":490},"Das Vorsteuer-Vergütungsverfahren ist in folgenden Ländern möglich: alle EU-Mitgliedsstaaten, Island, Japan, Kanada, Liechtenstein, Mazedonien, Norwegen, Schweiz und die USA. ",[491],{"type":131,"attrs":492},{"color":133},{"type":182,"attrs":494,"content":495},{"level":347},[496],{"text":497,"type":78,"marks":498},"Schritt 2: Prüfen Sie die Voraussetzungen für eine Erstattung",[499],{"type":131,"attrs":500},{"color":133},{"type":74,"content":502},[503],{"text":504,"type":78,"marks":505},"Für welche Kostenarten die Mehrwertsteuer erstattet werden kann, unterscheidet sich zwischen den Ländern. Ansonsten gelten die gleichen Voraussetzungen wie bei der Vorsteuer. ",[506],{"type":131,"attrs":507},{"color":133},{"type":74,"content":509},[510,515,525],{"text":511,"type":78,"marks":512},"Der ",[513],{"type":131,"attrs":514},{"color":133},{"text":516,"type":78,"marks":517},"Mindestbetrag",[518,522,524],{"type":145,"attrs":519},{"href":520,"uuid":26,"anchor":26,"target":521,"linktype":61},"https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/Vorsteuerverguetung/InlaendischeUnternehmer/inlaendischeunternehmer#js-toc-entry2","_blank",{"type":131,"attrs":523},{"color":306},{"type":308},{"text":526,"type":78,"marks":527}," für eine beantragte Vergütung für einen Vergütungszeitraum von weniger als einem Jahr liegt bei 400 Euro (oder dem Gegenwert in der Landeswährung). Wenn der Vergütungszeitraum sich auf ein Kalenderjahr oder den Rest eines Kalenderjahres bezieht, liegt er bei 50 Euro. ",[528],{"type":131,"attrs":529},{"color":133},{"type":74,"content":531},[532,537],{"text":533,"type":78,"marks":534},"Weitere Informationen finden Sie auf der ",[535],{"type":131,"attrs":536},{"color":133},{"text":538,"type":78,"marks":539},"Website des Bundeszentralamts für Steuern. ",[540,543,545],{"type":145,"attrs":541},{"href":542,"uuid":26,"anchor":26,"target":521,"linktype":61},"https://www.bzst.de/DE/Unternehmen/Umsatzsteuer/Vorsteuerverguetung/InlaendischeUnternehmer/inlaendischeunternehmer",{"type":131,"attrs":544},{"color":306},{"type":308},{"type":182,"attrs":547,"content":548},{"level":347},[549],{"text":550,"type":78,"marks":551},"Schritt 3: Stellen Sie online einen Antrag auf Erstattung ",[552],{"type":131,"attrs":553},{"color":133},{"type":74,"content":555},[556,561,570,578],{"text":557,"type":78,"marks":558},"Bei Ausgaben im EU-Ausland können Sie das ",[559],{"type":131,"attrs":560},{"color":133},{"text":562,"type":78,"marks":563},"BZStOnline-Portal (BOP",[564,567,569],{"type":145,"attrs":565},{"href":566,"uuid":26,"anchor":26,"target":521,"linktype":61},"https://www.elster.de/bportal/start",{"type":131,"attrs":568},{"color":306},{"type":308},{"text":571,"type":78,"marks":572},")",[573,575,577],{"type":145,"attrs":574},{"href":566,"uuid":26,"anchor":26,"target":26,"linktype":61},{"type":131,"attrs":576},{"color":306},{"type":308},{"text":579,"type":78,"marks":580}," beim Bundeszentralamt für Steuern nutzen. Übermitteln Sie Ihren Antrag dort elektronisch bis zum 30. September des Folgejahres. ",[581],{"type":131,"attrs":582},{"color":133},{"type":74,"content":584},[585],{"text":586,"type":78,"marks":587},"Bei Ausgaben in einem Drittland außerhalb der EU müssen Sie den Antrag leider direkt bei der ausländischen Erstattungsbehörde stellen, was einen größeren bürokratischen Aufwand bedeutet – sich also nur bei entsprechenden Erstattungsbeträgen lohnt. ",[588],{"type":131,"attrs":589},{"color":133},{"type":182,"attrs":591,"content":592},{"level":347},[593],{"text":594,"type":78,"marks":595},"Schritt 4: Warten Sie auf die Bestätigung und Erstattung der Kosten",[596],{"type":131,"attrs":597},{"color":133},{"type":74,"content":599},[600],{"text":601,"type":78,"marks":602},"Die von Ihnen eingereichten Belege und Nachweise werden nun von der verantwortlichen Behörde geprüft. Danach wird Ihnen (wenn alles gut geht) der gezahlte Steuerbetrag erstattet. ",[603],{"type":131,"attrs":604},{"color":133},{"type":182,"attrs":606,"content":607},{"level":184},[608],{"text":609,"type":78,"marks":610},"Fazit: Ohne Software zur Rechnungsverwaltung wird es schwierig",[611],{"type":131,"attrs":612},{"color":133},{"type":74,"content":614},[615,620,635,640,656],{"text":616,"type":78,"marks":617},"Voraussetzung für die Erstattung gezahlter Mehrwertsteuer sind ",[618],{"type":131,"attrs":619},{"color":133},{"text":621,"type":78,"marks":622},"ordnungsgemäße Rechnungen",[623,633],{"type":145,"attrs":624},{"href":625,"uuid":626,"anchor":26,"target":149,"linktype":150,"story":627},"/de/blog/rechnung-anforderungen","5e7f98ff-ea0d-4166-a615-0f98f27de2c7",{"name":628,"id":629,"uuid":626,"slug":630,"url":631,"full_slug":632,"_stopResolving":42},"Rechnung: Diese Anforderungen & Pflichtangaben sind entscheidend",215880462,"rechnung-anforderungen","blog/rechnung-anforderungen","de/blog/rechnung-anforderungen",{"type":131,"attrs":634},{"color":133},{"text":636,"type":78,"marks":637}," nach §14 UStG, mit denen Sie Ihre Transaktionen lückenlos nachweisen können. Deswegen hängt das Umsatzsteuer-Management entscheidend von Ihren ",[638],{"type":131,"attrs":639},{"color":133},{"text":641,"type":78,"marks":642},"Prozessen zur Rechnungsverwaltung",[643,653,655],{"type":145,"attrs":644},{"href":645,"uuid":646,"anchor":26,"target":149,"linktype":150,"story":647},"/de/blog/automatisieren-sie-ihre-rechnungsverwaltung-von-der-bestellung-bis-zur-zahlung","969271c5-c12c-4cbd-b2c9-428d3a40bf91",{"name":648,"id":649,"uuid":646,"slug":650,"url":651,"full_slug":652,"_stopResolving":42},"Automatisieren Sie Ihre Rechnungsverwaltung von der Bestellung bis zur Zahlung",208802981,"automatisieren-sie-ihre-rechnungsverwaltung-von-der-bestellung-bis-zur-zahlung","blog/automatisieren-sie-ihre-rechnungsverwaltung-von-der-bestellung-bis-zur-zahlung","de/blog/automatisieren-sie-ihre-rechnungsverwaltung-von-der-bestellung-bis-zur-zahlung",{"type":131,"attrs":654},{"color":306},{"type":308},{"text":657,"type":78,"marks":658}," ab.",[659],{"type":131,"attrs":660},{"color":133},{"type":74,"content":662},[663],{"text":664,"type":78,"marks":665},"Jede Rechnung muss ordnungsgemäß erfasst, geprüft und sicher gespeichert werden, um den Anforderungen des Finanzamtes zu entsprechen und den Vorsteuerabzug sicherzustellen. Mit zunehmendem Geschäftsvolumen kann dies zu einer Herausforderung werden, insbesondere wenn Transaktionen international erfolgen und unterschiedlichen Steuergesetzen unterliegen.",[666],{"type":131,"attrs":667},{"color":133},{"type":74,"content":669},[670,675,684],{"text":671,"type":78,"marks":672},"Hier kommt Spendesk ins Spiel. Mit Funktionen wie der automatischen Erfassung und Kategorisierung von Rechnungen, der Erinnerung an fällige Zahlungen und der nahtlosen Integration mit Buchhaltungssoftware ",[673],{"type":131,"attrs":674},{"color":133},{"text":676,"type":78,"marks":677},"erleichtert Spendesk die Rechnungsverwaltung",[678,682],{"type":145,"attrs":679},{"href":680,"uuid":681,"anchor":26,"target":149,"linktype":150},"/de/product/accounts-payable/","9e3b6790-947e-43d1-acab-ba4d5dcd9ea8",{"type":131,"attrs":683},{"color":133},{"text":685,"type":78,"marks":686}," und unterstützt den Prozess zum Zurückholen der Mehrwertsteuer. ",[687],{"type":131,"attrs":688},{"color":133},{"type":74,"content":690},[691,706],{"text":692,"type":78,"marks":693},"Buchen Sie heute noch eine Demo",[694,704],{"type":145,"attrs":695},{"href":696,"uuid":697,"anchor":26,"target":149,"linktype":150,"story":698},"/de/schedule-a-demo/","92c675ca-b9a9-4a17-9ac3-8b5dd3221fc4",{"name":699,"id":700,"uuid":697,"slug":701,"url":702,"full_slug":703,"_stopResolving":42},"Schedule a demo",126838129,"schedule-a-demo","schedule-a-demo/","de/schedule-a-demo/",{"type":131,"attrs":705},{"color":133},{"text":707,"type":78,"marks":708}," und erfahren Sie von unseren Expert:innen, wie das genau funktioniert!",[709],{"type":131,"attrs":710},{"color":133},{"type":173,"attrs":712},{"id":175,"body":713},[714],{"_uid":715,"html":716,"component":180},"i-a2655b69-d466-404d-bda1-95cbd215847a","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-347e454a-4c96-404e-be32-69c928677fe8\">\u003Cspan class=\"hs-cta-node hs-cta-347e454a-4c96-404e-be32-69c928677fe8\" id=\"hs-cta-347e454a-4c96-404e-be32-69c928677fe8\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/347e454a-4c96-404e-be32-69c928677fe8\" target=\"_blank\" rel=\"noopener\">\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-347e454a-4c96-404e-be32-69c928677fe8\" style=\"border-width:0px;\" src=\"https://no-cache.hubspot.com/cta/default/2694209/347e454a-4c96-404e-be32-69c928677fe8.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, '347e454a-4c96-404e-be32-69c928677fe8', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":182,"attrs":718,"content":719},{"level":184},[720],{"text":721,"type":78},"FAQ: Häufige Fragen zur Mehrwertsteuer-Rückerstattung",{"type":74,"content":723},[724],{"text":725,"type":78},"Das folgende FAQ fasst die wichtigsten Fragen zu dem Thema \"Mehrwertsteuer-Rückerstattung\" kompakt zusammen.",{"type":182,"attrs":727,"content":728},{"level":316},[729],{"text":730,"type":78},"Was bedeutet Mehrwertsteuer bzw. Umsatzsteuer und wie unterscheiden sich diese Begriffe?",{"type":74,"content":732},[733],{"text":734,"type":78},"In Deutschland werden die Begriffe Mehrwertsteuer und Umsatzsteuer synonym verwendet. Die Umsatzsteuer wird auf Verkäufe erhoben und an das Finanzamt abgeführt. Unternehmen dürfen die gezahlte Umsatzsteuer auf geschäftliche Ausgaben als Vorsteuer abziehen.",{"type":182,"attrs":736,"content":737},{"level":316},[738],{"text":739,"type":78},"Wann kann ein Unternehmen Mehrwertsteuer zurückholen",{"type":74,"content":741},[742],{"text":743,"type":78},"Unternehmen sind zum Vorsteuerabzug berechtigt, wenn sie mehr Vorsteuer bezahlt als Umsatzsteuer vereinnahmt haben. In diesem Fall können sie eine Rückerstattung beantragen, z. B. über die Umsatzsteuervoranmeldung.",{"type":182,"attrs":745,"content":746},{"level":316},[747],{"text":748,"type":78},"Was ist das Vorsteuer-Vergütungsverfahren bei Auslandsbelegen?",{"type":74,"content":750},[751],{"text":752,"type":78},"Wenn ein Unternehmen im Ausland Vorsteuer gezahlt hat (etwa auf Hotel, Mietwagen oder Geschäftsausgaben) kann es diese über das internationale Vorsteuer-Vergütungsverfahren zurückfordern. Das gilt für EU-Länder sowie bestimmte Partnerländer wie die Schweiz, Norwegen, die USA etc. Der Antrag erfolgt in der Regel elektronisch über das Bundeszentralamt für Steuern (BZSt).",{"type":182,"attrs":754,"content":755},{"level":316},[756],{"text":757,"type":78},"Wer kann keine Mehrwertsteuer zurückholen?",{"type":74,"content":759},[760],{"text":761,"type":78},"Kleinunternehmer:innen, die nach § 19 UStG von der Umsatzsteuer befreit sind, dürfen keine Umsatzsteuer erheben und haben somit auch keinen Anspruch auf Vorsteuererstattung.",{"type":182,"attrs":763,"content":764},{"level":316},[765],{"text":766,"type":78},"Wie erfolgt der Ablauf der Umsatzsteuererstattung?",{"type":206,"attrs":768,"content":769},{"order":209,"key":210},[770,776],{"type":213,"content":771},[772],{"type":74,"content":773},[774],{"text":775,"type":78},"Vorsteuer und vereinnahmte Umsatzsteuer in der Voranmeldung gegenüberstellen.",{"type":213,"content":777},[778],{"type":74,"content":779},[780],{"text":781,"type":78},"Bei Vorsteuerüberhang beantragen: Rückzahlung durch das Finanzamt, meist innerhalb von ein bis drei Wochen.",{"type":182,"attrs":783,"content":784},{"level":316},[785],{"text":786,"type":78},"Wann erfolgt die Erstattung?",{"type":74,"content":788},[789],{"text":790,"type":78},"Bei innerdeutschen Vorsteuerüberhängen wird meist innerhalb weniger Wochen ausgezahlt, sofern alle Angaben vollständig sind. Bei internationalen Verfahren kann die Bearbeitung deutlich länger dauern, je nach Land und Verfahren.",{"type":182,"attrs":792,"content":793},{"level":316},[794],{"text":795,"type":78},"Welche Belege müssen Unternehmen bereithalten?",{"type":74,"content":797},[798,800,813],{"text":799,"type":78},"Unternehmen sollten sämtliche Rechnungen und Nachweise aufbewahren, die die Vorsteuer belegen. ",{"text":801,"type":78,"marks":802},"Digitale Tools wie Spendesk",[803],{"type":145,"attrs":804},{"href":805,"uuid":806,"anchor":26,"target":149,"linktype":150,"story":807},"/de/platform/","4b39d188-071f-4f1b-9670-76374dd671b8",{"name":808,"id":809,"uuid":806,"slug":810,"url":811,"full_slug":812,"_stopResolving":42},"Platform",511195522,"platform","platform/","de/platform/",{"text":814,"type":78}," erleichtern das Erfassen, Verwalten und rechtssichere Archivieren der Belege.",{"name":816,"created_at":817,"published_at":16,"updated_at":818,"id":819,"uuid":820,"content":821,"slug":828,"full_slug":829,"sort_by_date":26,"position":27,"tag_list":830,"is_startpage":29,"parent_id":831,"meta_data":26,"group_id":832,"first_published_at":833,"release_id":26,"lang":33,"path":26,"alternates":834,"default_full_slug":835,"translated_slugs":836,"_stopResolving":42},"Article","2022-08-16T21:22:30.004Z","2026-03-12T10:47:19.141Z",176457684,"8247dae6-c25f-40a0-a55e-abc94cf94989",{"_uid":822,"icon":823,"name":816,"component":827},"407a665a-29cb-4d52-87ff-12de3e192c58",{"id":824,"alt":825,"name":53,"focus":53,"title":53,"filename":826,"copyright":53,"fieldtype":58,"is_external_url":29},5859474,"edit-img","https://a.storyblok.com/f/146026/x/fd72101ce9/edit.svg","category","article","de/blog/category/article",[],176456151,"124984e3-bd16-480f-bdda-d9b6ec869fc7","2022-11-02T15:25:23.777Z",[],"blog/category/article",[837,838,839],{"path":835,"name":26,"lang":38,"published":26},{"path":835,"name":26,"lang":33,"published":26},{"path":835,"name":26,"lang":41,"published":26},[33],[842],{"_uid":843,"type":53,"asset":844,"shadow":29,"caption":53,"overlay":849,"component":850},"735dd6ee-7854-415e-bded-96e451694968",{"id":845,"alt":846,"name":53,"focus":53,"title":53,"source":53,"filename":847,"copyright":53,"fieldtype":58,"meta_data":848,"is_external_url":29},10516916,"Mehrwertsteuer zurückholen: Hand mit Kleingeld","https://a.storyblok.com/f/146026/1190x670/f1ba1b1041/blog-visual_148.png",{},[],"image",[],"2025-07-31 00:00","5",[],"So können Unternehmen sich gezahlte Mehrwertsteuer zurückholen – bei Ausgaben im In- und Ausland. ",[857],{"_uid":858,"items":859,"heading":897,"reverse":29,"component":915,"sectionSettings":916},"20377e1e-7f16-425d-8e37-7918d723e608",[860,870,879,888],{"_uid":861,"title":862,"component":863,"description":864},"48e59ff0-88f3-40cc-bfb2-2915d7813112","Wie kann mein Unternehmen in Deutschland die Mehrwertsteuer auf Geschäftsreisen zurückholen?","faqItem",{"type":71,"content":865},[866],{"type":74,"content":867},[868],{"text":869,"type":78},"Spendesk ermöglicht Unternehmen in Deutschland die Mehrwertsteuer auf Geschäftsreisen zurückzuholen, indem Belege per App oder E-Mail digital erfasst und automatisch mit Mehrwertsteuersätzen und Kostenstellen versehen werden. Spendesk kombiniert virtuelle und physische Karten, Reisekostenrichtlinien und einen DATEV-/Buchhaltungsexport, sodass Finanzteams standardisierte Reports für die Vorsteuererstattung an das Finanzamt erstellen können.",{"_uid":871,"title":872,"component":863,"description":873},"6e903834-0475-4ced-a37f-725c6eb37dba","Welche Belege und Nachweise braucht man für die Mehrwertsteuerrückerstattung?",{"type":71,"content":874},[875],{"type":74,"content":876},[877],{"text":878,"type":78},"Spendesk speichert alle erforderlichen Belege und Nachweise digital, einschließlich gescannter Rechnungen, Zahlungsbelege und Reisekostenbelege, und nutzt OCR für automatische Datenerfassung. Spendesk versieht Belege mit Mehrwertsteuersätzen, Lieferantendaten und genehmigten Kostenstellen und bietet einen lückenlosen Prüfpfad sowie exportierbare Audit-Reports für die Vorsteueranmeldung.",{"_uid":880,"title":881,"component":863,"description":882},"2bfc2031-a8e4-456c-b25f-fde87172c1f6","Kann Spendesk die Mehrwertsteuer automatisch für internationale Einkäufe berechnen?",{"type":71,"content":883},[884],{"type":74,"content":885},[886],{"text":887,"type":78},"Spendesk berechnet länderspezifische Mehrwertsteuersätze und unterstützt Multiwährungszahlungen sowie Reverse-Charge-Kennzeichnung für internationale Einkäufe. 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So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":2426,"title":2427,"component":863,"description":2428},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":71,"content":2429},[2430],{"type":74,"content":2431},[2432,2434,2435,2436,2440,2441,2443,2444,2445,2447,2448,2449,2453,2454,2456,2457,2458,2460,2461,2462,2464,2468,2470,2471,2472,2474,2475,2476],{"text":2433,"type":78},"Spendesk bietet modernen Unternehmen die passenden Zahlungsmethoden und eine leistungsstarke Plattform zur Verwaltung von Ausgaben. Dazu gehören Debitkarten als Ersatz für altmodische Firmenkreditkarten, virtuelle Karten für Online-Zahlungen und automatisierte Spesenabrechnungen.",{"type":2278},{"type":2278},{"text":2437,"type":78,"marks":2438},"Für Beschäftigte",[2439],{"type":138},{"type":2278},{"text":2442,"type":78},"Die Teammitglieder müssen Ausgaben nicht mehr aus eigener Tasche vorstrecken. 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So gehen keine Belege mehr verloren.",{"type":2278},{"type":2278},{"text":2473,"type":78},"Finanzteams können die Ausgaben des Unternehmens in Echtzeit einsehen und fehlende Quittungen oder Rechnungen nachverfolgen, indem sie über die Plattform Erinnerungen an die Beschäftigten senden.",{"type":2278},{"type":2278},{"text":2477,"type":78},"Auch die Überprüfung von Ausgaben ist einfacher, da Ausgaben gruppiert werden können. Das Finanzteam kann vor dem Export in die Buchhaltungssoftware außerdem direkt in Spendesk die richtigen Mehrwertsteuersätze und Sachkonten zuweisen. 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Lohnunterschiede nach Land, Geschlecht, Unternehmensgröße und mehr. Jetzt lesen! ",[2544],{"cta":2545,"_uid":2553,"image":2554,"title":2556,"subtitle":2567,"component":2287,"imageFullWidth":29},[2546],{"tag":53,"_uid":2547,"hide":29,"icon":2548,"link":2550,"type":53,"label":2552,"style":63,"component":64,"mobileLabel":53,"onClickEvent":53,"openInANewTab":29,"horizontalFill":29,"isDownloadable":29},"0708b33f-b69a-4c74-a7b2-2362c0c37106",{"id":26,"alt":26,"name":53,"focus":26,"title":26,"source":26,"filename":53,"copyright":26,"fieldtype":58,"meta_data":2549},{},{"id":53,"url":2551,"linktype":61,"fieldtype":62,"cached_url":2551},"https://www.spendesk.com/de/landing/salary-benchmark-report-2025/?__hstc=87973191.c08003dd853c1d6ef1cd5f332226f39a.1789380383984.1791744738486.1792049983272.27&__hssc=87973191.21.1792049983272&__hsfp=0f7442a9ad6690b3d8c22da3bb2d633e&hsCtaTracking=c880cb20-4b6e-4b2e-8922-3c4f1ec81aeb|5f6ac816-7dd5-4083-aed3-c14d3f5b9f5b","CFO Salary Benchmark 2025 herunterladen","85a605e4-58dc-432f-bb5a-6ac8f9c486d2",{"id":26,"alt":26,"name":53,"focus":26,"title":26,"source":26,"filename":53,"copyright":26,"fieldtype":58,"meta_data":2555},{},{"type":71,"attrs":2557,"content":2558},{"backgroundColor":26},[2559],{"type":74,"attrs":2560,"content":2561},{"textAlign":26},[2562],{"text":2563,"type":78,"marks":2564},"Verschaffen Sie sich den vollständigen Gehaltsvergleich",[2565],{"type":2274,"attrs":2566},{"class":2349},"Der CFO Salary Benchmark 2025 von Spendesk zeigt alle Gehaltsspannen nach Land, Rolle, Unternehmensgröße und Geschlecht im Detail. Laden Sie den vollständigen Bericht kostenlos herunter.",[2569],{"_uid":2570,"items":2571,"heading":2627,"reverse":29,"component":915,"sectionSettings":2646},"483b4eb4-08d0-4a25-8eb8-c046e389412f",[2572,2583,2594,2605,2616],{"_uid":2573,"title":2574,"component":863,"description":2575},"7a8ac8f4-d470-44e8-99c6-efb0f659e2fc","Wie hoch ist das CFO-Gehalt in Deutschland?",{"type":71,"attrs":2576,"content":2577},{"backgroundColor":26},[2578],{"type":74,"attrs":2579,"content":2580},{"textAlign":26},[2581],{"text":2582,"type":78},"CFO-Gehälter in Deutschland liegen laut CFO Salary Benchmark 2025 zwischen 72.000 und 320.000 Euro. Im Durchschnitt bewegen sie sich je nach Unternehmensgröße zwischen rund 114.984 Euro in kleinen und 284.994 Euro in großen Unternehmen.",{"_uid":2584,"title":2585,"component":863,"description":2586},"1e4c71fd-1667-4339-ab31-ed899921fc8c","Welche Faktoren bestimmen das Gehalt eines CFO?",{"type":71,"attrs":2587,"content":2588},{"backgroundColor":26},[2589],{"type":74,"attrs":2590,"content":2591},{"textAlign":26},[2592],{"text":2593,"type":78},"Ausschlaggebend sind vor allem Unternehmensgröße, Land, Branche und die konkrete Rolle sowie Geschlecht und Alter. Am stärksten wirkt die Unternehmensgröße: CFOs großer Unternehmen verdienen mehr als das Doppelte von CFOs kleiner Unternehmen.",{"_uid":2595,"title":2596,"component":863,"description":2597},"9137e89d-5cab-4ee4-b257-2afc90f8ccdb","Wie unterscheidet sich das CFO-Gehalt vom Gehalt eines VP Finance?",{"type":71,"attrs":2598,"content":2599},{"backgroundColor":26},[2600],{"type":74,"attrs":2601,"content":2602},{"textAlign":26},[2603],{"text":2604,"type":78},"2025 verdienen CFOs erstmals genauso viel wie VPs Finance. In den drei Jahren zuvor lagen die Gehälter der VPs Finance sogar darüber.",{"_uid":2606,"title":2607,"component":863,"description":2608},"c8e8ed5c-0876-471b-97ae-4ab67f2944b7","Wie können CFOs verlässliche Gehaltsbenchmarks für ihre Vergütung nutzen?",{"type":71,"attrs":2609,"content":2610},{"backgroundColor":26},[2611],{"type":74,"attrs":2612,"content":2613},{"textAlign":26},[2614],{"text":2615,"type":78},"Länder- und größenbezogene Spannen aus dem CFO Salary Benchmark 2025 liefern einen realistischen Referenzrahmen: In Deutschland reicht die Spanne von 72.000 bis 320.000 Euro, im Durchschnitt je nach Unternehmensgröße von rund 114.984 bis 284.994 Euro. So lässt sich die eigene Vergütung gegen vergleichbare Rollen und Unternehmensgrößen einordnen.",{"_uid":2617,"hide":29,"title":2618,"component":863,"description":2619},"d913125b-f4dd-4a97-ade9-6d11fbf15f33","Gibt es beim CFO-Gehalt ein geschlechtsspezifisches Lohngefälle?",{"type":71,"attrs":2620,"content":2621},{"backgroundColor":26},[2622],{"type":74,"attrs":2623,"content":2624},{"textAlign":26},[2625],{"text":2626,"type":78},"Ja. Das Durchschnittsgehalt weiblicher CFOs stieg um rund 5 Prozent, das der männlichen CFOs sank um rund 4 Prozent; an der Spitze der Gehaltsskala bleiben dennoch Männer. Bereits junge Frauen im Finanzbereich zwischen 18 und 30 Jahren verdienen bei gleicher Ausbildung rund 11 Prozent weniger als Männer.",[2628],{"cta":2629,"_uid":2630,"title":2631,"eyebrow":2639,"subtitle":2642,"component":182,"textAlign":53,"sectionSettings":2645,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":53},[],"710e4cb6-3c03-4cc5-987d-7456cef4acc6",{"type":71,"attrs":2632,"content":2633},{"backgroundColor":26},[2634],{"type":182,"attrs":2635,"content":2636},{"level":184,"textAlign":26},[2637],{"text":2638,"type":78},"Häufige Fragen zum CFO-Gehalt",{"type":71,"content":2640},[2641],{"type":74},{"type":71,"content":2643},[2644],{"type":74},[],[2647],{"_uid":2648,"hide":29,"theme":919,"anchorId":53,"component":920,"spacingTop":53,"hideOnDevices":2649,"spacingBottom":53,"floatingImages":2650,"variableOverrides":2651},"522817d8-544a-4b32-8747-eee803c749fb",[],[],[],"cfo-gehalt","de/blog/cfo-gehalt",-320,[],"bb471aaf-2d13-450f-9a4f-e0391aae6372","2024-07-15T09:58:50.260Z",[],"blog/cfo-gehalt",[2661,2662,2663],{"path":2659,"name":26,"lang":38,"published":26},{"path":2659,"name":26,"lang":33,"published":26},{"path":2659,"name":26,"lang":41,"published":26},{"name":2665,"created_at":2666,"published_at":2667,"updated_at":2668,"id":2669,"uuid":2670,"content":2671,"slug":2765,"full_slug":2766,"sort_by_date":26,"position":2767,"tag_list":2768,"is_startpage":29,"parent_id":928,"meta_data":26,"group_id":2769,"first_published_at":2770,"release_id":26,"lang":33,"path":26,"alternates":2771,"default_full_slug":2772,"translated_slugs":2773},"Betriebsprüfung: Ablauf, Vorbereitung & Fehler vermeiden","2023-05-03T14:35:14.492Z","2026-03-20T15:27:37.587Z","2026-03-20T15:27:37.616Z",301520176,"ec86e635-4faf-48c0-83f2-51aac696bcb7",{"_uid":2672,"title":2665,"topics":2673,"noIndex":29,"category":2682,"language":2691,"component":828,"heroMedia":2692,"publishedAt":2701,"redirectUrl":53,"listingImage":2702,"metaDescription":2703,"componentsAfterTheArticle":2704},"d5a28644-f177-4664-bb6b-d5a90f6e31e0",[2674],{"name":94,"created_at":95,"published_at":96,"updated_at":97,"id":98,"uuid":99,"content":2675,"slug":110,"full_slug":111,"sort_by_date":26,"position":112,"tag_list":2676,"is_startpage":29,"parent_id":114,"meta_data":26,"group_id":115,"first_published_at":116,"release_id":26,"lang":33,"path":26,"alternates":2677,"default_full_slug":118,"translated_slugs":2678,"_stopResolving":42},{"_uid":109,"name":94,"component":23},[],[],[2679,2680,2681],{"path":118,"name":26,"lang":38,"published":26},{"path":118,"name":26,"lang":33,"published":26},{"path":118,"name":26,"lang":41,"published":26},{"name":816,"created_at":817,"published_at":16,"updated_at":818,"id":819,"uuid":820,"content":2683,"slug":828,"full_slug":829,"sort_by_date":26,"position":27,"tag_list":2685,"is_startpage":29,"parent_id":831,"meta_data":26,"group_id":832,"first_published_at":833,"release_id":26,"lang":33,"path":26,"alternates":2686,"default_full_slug":835,"translated_slugs":2687,"_stopResolving":42},{"_uid":822,"icon":2684,"name":816,"component":827},{"id":824,"alt":825,"name":53,"focus":53,"title":53,"filename":826,"copyright":53,"fieldtype":58,"is_external_url":29},[],[],[2688,2689,2690],{"path":835,"name":26,"lang":38,"published":26},{"path":835,"name":26,"lang":33,"published":26},{"path":835,"name":26,"lang":41,"published":26},[33],[2693],{"_uid":2694,"type":53,"asset":2695,"shadow":29,"caption":53,"overlay":2700,"component":850},"87a74981-d1e7-4bd3-9935-5473d508fa80",{"id":2696,"alt":2697,"name":53,"focus":53,"title":53,"source":53,"filename":2698,"copyright":53,"fieldtype":58,"meta_data":2699,"is_external_url":29},21785575,"Ein Stapel Bücher (gelb unterlegt)","https://a.storyblok.com/f/146026/1020x680/506695b275/betriebsprufung_header.jpg",{"alt":2697,"title":53,"source":53,"copyright":53},[],"2025-08-13 00:00",[],"Betriebsprüfung durch das Finanzamt? Erfahren Sie alles über Ablauf, Vorbereitung, Risiken & wie Sie sich bestmöglich wappnen.\n",[2705],{"_uid":2706,"items":2707,"heading":2742,"reverse":29,"component":915,"sectionSettings":2759},"0f6df01e-33ab-4d6f-9061-2334ff6edbf3",[2708,2716,2724,2733],{"_uid":2709,"title":2366,"component":863,"description":2710},"8f0b57b6-f13f-4ad3-9a42-a7de5c4cffc0",{"type":71,"content":2711},[2712],{"type":74,"content":2713},[2714],{"text":2715,"type":78},"Ausgabenmanagement ist der Prozess, mit dem Unternehmen Geschäftsausgaben zentral erfassen, kontrollieren und abrechnen. Spendesk automatisiert diesen Prozess mit physischen und virtuellen Karten, genehmigungsbasierten Workflows, automatisierten Spesenabrechnungen und Echtzeit-Dashboards. Spendesk reduziert manuelle Buchungen, sorgt für automatische Belegzuordnung und liefert integrationsfähige Exporte in Buchhaltungssoftware für präzise Kostenstellen- und Mehrwertsteuerzuordnung.",{"_uid":2717,"title":2427,"component":863,"description":2718},"c81625f6-7c5b-4a93-b3fc-e150e9863809",{"type":71,"content":2719},[2720],{"type":74,"content":2721},[2722],{"text":2723,"type":78},"Spendesk verwaltet Unternehmensausgaben durch kombinierte Karten, Genehmigungs-Workflows und automatisierte Spesenprozesse. Mitarbeitende beantragen Budgets, zahlen mit physischen oder virtuellen Karten und laden Quittungen in die mobile App hoch. 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