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Der Aufwand oder Ertrag gehört jedoch ganz oder teilweise in eine spätere Periode.",[594],{"type":178,"attrs":595},{"color":180},{"type":272,"content":597},[598,609],{"type":275,"content":599},[600],{"type":119,"attrs":601,"content":603},{"textAlign":25,"key":602},"p-29",[604],{"text":605,"type":125,"marks":606},"Ausgabe vor dem Stichtag, Aufwand danach: ARAP",[607],{"type":178,"attrs":608},{"color":180},{"type":275,"content":610},[611],{"type":119,"attrs":612,"content":614},{"textAlign":25,"key":613},"p-30",[615],{"text":616,"type":125,"marks":617},"Einnahme vor dem Stichtag, Ertrag danach: PRAP",[618],{"type":178,"attrs":619},{"color":180},{"type":202,"attrs":621,"content":622},{"level":493,"textAlign":25},[623],{"text":624,"type":125,"marks":625},"Antizipative Posten sind keine RAP",[626],{"type":178,"attrs":627},{"color":180},{"type":119,"attrs":629,"content":631},{"textAlign":25,"key":630},"p-31",[632],{"text":633,"type":125,"marks":634},"Bei einem antizipativen Posten entsteht der Aufwand oder Ertrag wirtschaftlich vor dem Bilanzstichtag. Die Zahlung oder Einnahme erfolgt aber erst danach.",[635],{"type":178,"attrs":636},{"color":180},{"type":119,"attrs":638,"content":640},{"textAlign":25,"key":639},"p-32",[641],{"text":642,"type":125,"marks":643},"Die Dezembermiete gehört beispielsweise wirtschaftlich in das alte Geschäftsjahr, wird aber erst im Januar bezahlt. Der Aufwand wird bereits im Dezember erfasst. Weil die Zahlung noch aussteht, entsteht eine sonstige Verbindlichkeit, aber kein PRAP.",[644],{"type":178,"attrs":645},{"color":180},{"type":119,"attrs":647,"content":649},{"textAlign":25,"key":648},"p-33",[650],{"text":651,"type":125,"marks":652},"Umgekehrt wird ein bereits entstandener, aber noch nicht bezahlter Ertrag über eine sonstige Forderung erfasst. Je nach Sachverhalt können auch Rückstellungen erforderlich sein.",[653],{"type":178,"attrs":654},{"color":180},{"type":324,"content":656},[657,684,710,736,763],{"type":327,"content":658},[659,670],{"type":330,"attrs":660,"content":661},{"colspan":332,"rowspan":332,"colwidth":25,"backgroundColor":25},[662],{"type":119,"attrs":663,"content":665},{"textAlign":25,"key":664},"p-34",[666],{"text":353,"type":125,"marks":667},[668],{"type":178,"attrs":669},{"color":180},{"type":330,"attrs":671,"content":674},{"colspan":332,"rowspan":332,"colwidth":672,"backgroundColor":25},[673],306,[675],{"type":119,"attrs":676,"content":678},{"textAlign":25,"key":677},"p-35",[679],{"text":680,"type":125,"marks":681},"Richtiger Bilanzposten",[682],{"type":178,"attrs":683},{"color":180},{"type":327,"content":685},[686,698],{"type":330,"attrs":687,"content":688},{"colspan":332,"rowspan":332,"colwidth":25,"backgroundColor":25},[689],{"type":119,"attrs":690,"content":692},{"textAlign":25,"key":691},"p-36",[693],{"text":694,"type":125,"marks":695},"Ausgabe vor dem Stichtag, Aufwand danach",[696],{"type":178,"attrs":697},{"color":180},{"type":330,"attrs":699,"content":701},{"colspan":332,"rowspan":332,"colwidth":700,"backgroundColor":25},[673],[702],{"type":119,"attrs":703,"content":705},{"textAlign":25,"key":704},"p-37",[706],{"text":395,"type":125,"marks":707},[708],{"type":178,"attrs":709},{"color":180},{"type":327,"content":711},[712,724],{"type":330,"attrs":713,"content":714},{"colspan":332,"rowspan":332,"colwidth":25,"backgroundColor":25},[715],{"type":119,"attrs":716,"content":718},{"textAlign":25,"key":717},"p-38",[719],{"text":720,"type":125,"marks":721},"Einnahme vor dem Stichtag, Ertrag danach",[722],{"type":178,"attrs":723},{"color":180},{"type":330,"attrs":725,"content":727},{"colspan":332,"rowspan":332,"colwidth":726,"backgroundColor":25},[673],[728],{"type":119,"attrs":729,"content":731},{"textAlign":25,"key":730},"p-39",[732],{"text":448,"type":125,"marks":733},[734],{"type":178,"attrs":735},{"color":180},{"type":327,"content":737},[738,750],{"type":330,"attrs":739,"content":740},{"colspan":332,"rowspan":332,"colwidth":25,"backgroundColor":25},[741],{"type":119,"attrs":742,"content":744},{"textAlign":25,"key":743},"p-40",[745],{"text":746,"type":125,"marks":747},"Aufwand vorher, Zahlung später",[748],{"type":178,"attrs":749},{"color":180},{"type":330,"attrs":751,"content":753},{"colspan":332,"rowspan":332,"colwidth":752,"backgroundColor":25},[673],[754],{"type":119,"attrs":755,"content":757},{"textAlign":25,"key":756},"p-41",[758],{"text":759,"type":125,"marks":760},"Sonstige Verbindlichkeit oder Rückstellung",[761],{"type":178,"attrs":762},{"color":180},{"type":327,"content":764},[765,777],{"type":330,"attrs":766,"content":767},{"colspan":332,"rowspan":332,"colwidth":25,"backgroundColor":25},[768],{"type":119,"attrs":769,"content":771},{"textAlign":25,"key":770},"p-42",[772],{"text":773,"type":125,"marks":774},"Ertrag vorher, Einnahme später",[775],{"type":178,"attrs":776},{"color":180},{"type":330,"attrs":778,"content":780},{"colspan":332,"rowspan":332,"colwidth":779,"backgroundColor":25},[673],[781],{"type":119,"attrs":782,"content":784},{"textAlign":25,"key":783},"p-43",[785],{"text":786,"type":125,"marks":787},"Sonstige Forderung",[788],{"type":178,"attrs":789},{"color":180},{"type":202,"attrs":791,"content":792},{"level":204,"textAlign":25},[793],{"text":794,"type":125,"marks":795},"ARAP buchen ",[796],{"type":178,"attrs":797},{"color":180},{"type":119,"attrs":799,"content":800},{"textAlign":25,"key":121},[801],{"text":802,"type":125,"marks":803},"Die folgenden Buchungssätze zeigen Nettobeträge und dienen als vereinfachte Darstellung. Die Umsatzsteuer wird nach den jeweils geltenden umsatzsteuerlichen Regeln separat erfasst.",[804],{"type":178,"attrs":805},{"color":180},{"type":119,"attrs":807,"content":808},{"textAlign":25,"key":183},[809],{"text":810,"type":125,"marks":811},"Im Beispiel zahlt das Unternehmen am 1. Dezember 1.200 Euro für eine Versicherung vom 1. Dezember bis zum 30. November des Folgejahres:",[812],{"type":178,"attrs":813},{"color":180},{"type":191,"attrs":815},{"id":193,"body":816},[817],{"_uid":818,"text":819,"color":198,"title":99,"component":200},"i-3a3fa353-bff9-43e7-a265-1b6031952771","### 1\\. Zahlung im Dezember\n\nVersicherungsaufwand 1.200 €\n\n    an Bank 1.200 €\n\n### 2\\. Bildung des ARAP zum 31. Dezember\n\nNur 100 Euro gehören in das alte Jahr. 1.100 Euro entfallen auf das Folgejahr:\n\nARAP 1.100 €\n\n    an Versicherungsaufwand 1.100 €\n\n### 3\\. Auflösung im Folgejahr\n\nDer ARAP wird im Folgejahr zeitanteilig aufgelöst. Bei monatlicher Buchung ergibt sich für die Monate Januar bis November jeweils:\n\nVersicherungsaufwand 100 €\n\n    an ARAP 100 €",{"type":119,"attrs":821,"content":822},{"textAlign":25,"key":213},[823],{"text":824,"type":125,"marks":825},"Typische DATEV-Konten für den aktiven Rechnungsabgrenzungsposten sind 0980 im SKR03 und 1900 im SKR04. Die Kontonummern sind jedoch kontenrahmen- und unternehmensabhängig. Sie sollten daher als Beispielkonten und nicht als gesetzlich vorgeschriebene Konten verstanden werden.",[826],{"type":178,"attrs":827},{"color":180},{"type":202,"attrs":829,"content":830},{"level":204,"textAlign":25},[831],{"text":832,"type":125,"marks":833},"PRAP buchen",[834],{"type":178,"attrs":835},{"color":180},{"type":119,"attrs":837,"content":838},{"textAlign":25,"key":222},[839],{"text":840,"type":125,"marks":841},"Ein Softwareanbieter erhält im Dezember 4.800 Euro netto für eine Jahreslizenz im Folgejahr:",[842],{"type":178,"attrs":843},{"color":180},{"type":191,"attrs":845},{"id":193,"body":846},[847],{"_uid":848,"text":849,"color":198,"title":99,"component":200},"i-2dc0abec-a0eb-4354-8ed0-4c4caf0c014a","### 1\\. Zahlungseingang im Dezember\n\nBank 4.800 €\n\n    an Umsatzerlöse 4.800 €\n\n### 2\\. Bildung des PRAP zum 31. Dezember\n\nDa der gesamte Umsatz zum Folgejahr gehört:\n\nUmsatzerlöse 4.800 €\n\n    an PRAP 4.800 €\n\n### 3\\. Auflösung im Folgejahr\n\nBei monatlicher Auflösung werden jeweils 400 Euro als Umsatz erfasst:\n\nPRAP 400 €\n\n    an Umsatzerlöse 400 €",{"type":119,"attrs":851,"content":852},{"textAlign":25,"key":255},[853],{"text":854,"type":125,"marks":855},"Typische DATEV-Konten für den passiven Rechnungsabgrenzungsposten sind 0990 im SKR03 und 3900 im SKR04. Auch hier können individuelle Kontenpläne abweichende Kontonummern verwenden.",[856],{"type":178,"attrs":857},{"color":180},{"type":202,"attrs":859,"content":860},{"level":204,"textAlign":25},[861],{"text":862,"type":125,"marks":863},"Monatlich oder jährlich auflösen?",[864],{"type":178,"attrs":865},{"color":180},{"type":119,"attrs":867,"content":868},{"textAlign":25,"key":279},[869],{"text":870,"type":125,"marks":871},"Die sachlich richtige Grundregel lautet: Ein RAP wird zeitanteilig für den Zeitraum aufgelöst, zu dem der Aufwand oder Ertrag gehört.",[872],{"type":178,"attrs":873},{"color":180},{"type":119,"attrs":875,"content":876},{"textAlign":25,"key":290},[877],{"text":878,"type":125,"marks":879},"Bei einem Jahresabschluss reicht es aus, wenn der Bestand zum Bilanzstichtag korrekt ausgewiesen ist. Unternehmen mit Monatsabschlüssen lösen ARAP und PRAP dagegen in der Regel monatlich auf, damit auch die unterjährigen Auswertungen periodengerecht bleiben.",[880],{"type":178,"attrs":881},{"color":180},{"type":119,"attrs":883,"content":884},{"textAlign":25,"key":299},[885],{"text":886,"type":125,"marks":887},"Bei mehrjährigen Verträgen wird der RAP über die einzelnen Wirtschaftsjahre verteilt. Eine mehrjährige Vorauszahlung wird also nicht automatisch vollständig im ersten Folgejahr aufgelöst.",[888],{"type":178,"attrs":889},{"color":180},{"type":202,"attrs":891,"content":892},{"level":204,"textAlign":25},[893],{"text":894,"type":125,"marks":895},"Was gilt für die 800-Euro-Grenze?",[896],{"type":178,"attrs":897},{"color":180},{"type":119,"attrs":899,"content":900},{"textAlign":25,"key":316},[901],{"text":902,"type":125,"marks":903},"Die häufig genannte 800-Euro-Grenze ist keine allgemeine handelsrechtliche Wesentlichkeitsgrenze.",[904],{"type":178,"attrs":905},{"color":180},{"type":119,"attrs":907,"content":908},{"textAlign":25,"key":336},[909,914,921,929,934,941,949],{"text":910,"type":125,"marks":911},"In der Steuerbilanz kann der Ansatz eines RAP unterbleiben, wenn die jeweilige Ausgabe oder Einnahme den Betrag aus",[912],{"type":178,"attrs":913},{"color":180},{"text":230,"type":125,"marks":915},[916,919],{"type":233,"attrs":917},{"href":918,"uuid":25,"anchor":25,"target":25,"linktype":107},"https://www.gesetze-im-internet.de/estg/__6.html",{"type":178,"attrs":920},{"color":180},{"text":922,"type":125,"marks":923},"§ 6 Abs. 2 Satz 1 EStG",[924,926,928],{"type":233,"attrs":925},{"href":918,"uuid":25,"anchor":25,"target":25,"linktype":107},{"type":178,"attrs":927},{"color":245},{"type":247},{"text":930,"type":125,"marks":931}," nicht übersteigt. Dieser Betrag liegt derzeit bei 800 Euro. Die Regelung steht in",[932],{"type":178,"attrs":933},{"color":180},{"text":230,"type":125,"marks":935},[936,939],{"type":233,"attrs":937},{"href":938,"uuid":25,"anchor":25,"target":25,"linktype":107},"https://www.gesetze-im-internet.de/estg/__5.html",{"type":178,"attrs":940},{"color":180},{"text":942,"type":125,"marks":943},"§ 5 Abs. 5 Satz 2 EStG",[944,946,948],{"type":233,"attrs":945},{"href":938,"uuid":25,"anchor":25,"target":25,"linktype":107},{"type":178,"attrs":947},{"color":245},{"type":247},{"text":950,"type":125,"marks":951}," und gilt grundsätzlich für Ausgaben und Einnahmen, also für ARAP und PRAP.",[952],{"type":178,"attrs":953},{"color":180},{"type":119,"attrs":955,"content":956},{"textAlign":25,"key":350},[957],{"text":958,"type":125,"marks":959},"Wichtig sind dabei drei Einschränkungen:",[960],{"type":178,"attrs":961},{"color":180},{"type":963,"attrs":964,"content":966},"ordered_list",{"order":332,"key":965},"ol-0",[967,977,987],{"type":275,"content":968},[969],{"type":119,"attrs":970,"content":971},{"textAlign":25,"key":364},[972],{"text":973,"type":125,"marks":974},"Das Wahlrecht gilt für die Steuerbilanz, nicht automatisch für die Handelsbilanz.",[975],{"type":178,"attrs":976},{"color":180},{"type":275,"content":978},[979],{"type":119,"attrs":980,"content":981},{"textAlign":25,"key":378},[982],{"text":983,"type":125,"marks":984},"Es handelt sich um ein Wahlrecht zur Nichtbildung, nicht um eine generelle Pflicht zur sofortigen Aufwandserfassung.",[985],{"type":178,"attrs":986},{"color":180},{"type":275,"content":988},[989],{"type":119,"attrs":990,"content":991},{"textAlign":25,"key":392},[992],{"text":993,"type":125,"marks":994},"Das Wahlrecht muss einheitlich für alle einschlägigen Ausgaben und Einnahmen ausgeübt werden.",[995],{"type":178,"attrs":996},{"color":180},{"type":119,"attrs":998,"content":999},{"textAlign":25,"key":405},[1000],{"text":1001,"type":125,"marks":1002},"Für die Handelsbilanz enthält § 250 HGB keine allgemeine 800-Euro-Grenze. Unternehmen sollten deshalb mit ihrer steuerlichen Beratung klären, wie Handels- und Steuerbilanz in ihrem konkreten Fall zu behandeln sind.",[1003],{"type":178,"attrs":1004},{"color":180},{"type":191,"attrs":1006},{"id":193,"body":1007},[1008],{"_uid":1009,"asset":1010,"caption":1016,"component":1017},"i-e2d98150-e02d-4abe-9f8c-b4b4683ece49",{"id":1011,"alt":1012,"name":99,"focus":99,"title":1013,"source":99,"filename":1014,"copyright":81,"fieldtype":104,"meta_data":1015,"is_external_url":28},211042473323422,"Finanzteam prüft gemeinsam Kalender und Unterlagen zur periodengerechten Zuordnung von Aufwendungen und Erträgen","Rechnungsabgrenzung gemeinsam im Jahresabschluss prüfen","https://a.storyblok.com/f/146026/2528x1696/d43da16932/rechnungsabgrenzung-inline-foto.jpg",{"alt":1012,"title":1013,"source":99,"copyright":81},"Bei der Rechnungsabgrenzung prüfen Finanzteams, welchem Geschäftsjahr Aufwendungen und Erträge wirtschaftlich zuzuordnen sind.","image",{"type":202,"attrs":1019,"content":1020},{"level":204,"textAlign":25},[1021],{"text":1022,"type":125,"marks":1023},"Welche Rolle spielen Umsatzsteuer und Vorsteuer?",[1024],{"type":178,"attrs":1025},{"color":180},{"type":119,"attrs":1027,"content":1028},{"textAlign":25,"key":418},[1029],{"text":1030,"type":125,"marks":1031},"Die Rechnungsabgrenzung betrifft grundsätzlich den Nettoaufwand oder Nettoertrag. Die Umsatzsteuer wird separat nach dem Umsatzsteuergesetz behandelt.",[1032],{"type":178,"attrs":1033},{"color":180},{"type":119,"attrs":1035,"content":1036},{"textAlign":25,"key":431},[1037,1042,1049,1057],{"text":1038,"type":125,"marks":1039},"Bei einer vorausgezahlten Eingangsrechnung kann der Vorsteuerabzug grundsätzlich bereits im Zahlungsjahr möglich sein, wenn eine ordnungsgemäße Rechnung vorliegt und die weiteren Voraussetzungen nach",[1040],{"type":178,"attrs":1041},{"color":180},{"text":230,"type":125,"marks":1043},[1044,1047],{"type":233,"attrs":1045},{"href":1046,"uuid":25,"anchor":25,"target":25,"linktype":107},"https://www.gesetze-im-internet.de/ustg_1980/__15.html",{"type":178,"attrs":1048},{"color":180},{"text":1050,"type":125,"marks":1051},"§ 15 UStG",[1052,1054,1056],{"type":233,"attrs":1053},{"href":1046,"uuid":25,"anchor":25,"target":25,"linktype":107},{"type":178,"attrs":1055},{"color":245},{"type":247},{"text":1058,"type":125,"marks":1059}," erfüllt sind. Bei erhaltenen steuerpflichtigen Anzahlungen entsteht die Umsatzsteuer grundsätzlich im Zeitraum der Vereinnahmung.",[1060],{"type":178,"attrs":1061},{"color":180},{"type":119,"attrs":1063,"content":1064},{"textAlign":25,"key":445},[1065],{"text":1066,"type":125,"marks":1067},"Deshalb sollte ein RAP nicht einfach inklusive Umsatzsteuer gebildet werden. Sonderfälle wie steuerfreie Leistungen, Reverse Charge oder fehlende Rechnungen müssen separat geprüft werden.",[1068],{"type":178,"attrs":1069},{"color":180},{"type":202,"attrs":1071,"content":1072},{"level":204,"textAlign":25},[1073],{"text":1074,"type":125,"marks":1075},"Welche Belege braucht die Buchhaltung für die Abgrenzung?",[1076],{"type":178,"attrs":1077},{"color":180},{"type":119,"attrs":1079,"content":1080},{"textAlign":25,"key":458},[1081],{"text":1082,"type":125,"marks":1083},"Für eine nachvollziehbare Periodenabgrenzung sollte die Buchhaltung mindestens folgende Informationen prüfen:",[1084],{"type":178,"attrs":1085},{"color":180},{"type":272,"content":1087},[1088,1098,1108,1118,1128,1138],{"type":275,"content":1089},[1090],{"type":119,"attrs":1091,"content":1092},{"textAlign":25,"key":471},[1093],{"text":1094,"type":125,"marks":1095},"Rechnung oder Zahlungsnachweis",[1096],{"type":178,"attrs":1097},{"color":180},{"type":275,"content":1099},[1100],{"type":119,"attrs":1101,"content":1102},{"textAlign":25,"key":484},[1103],{"text":1104,"type":125,"marks":1105},"Leistungsdatum oder Leistungszeitraum",[1106],{"type":178,"attrs":1107},{"color":180},{"type":275,"content":1109},[1110],{"type":119,"attrs":1111,"content":1112},{"textAlign":25,"key":502},[1113],{"text":1114,"type":125,"marks":1115},"Betrag und Kostenart",[1116],{"type":178,"attrs":1117},{"color":180},{"type":275,"content":1119},[1120],{"type":119,"attrs":1121,"content":1122},{"textAlign":25,"key":511},[1123],{"text":1124,"type":125,"marks":1125},"Beginn und Ende der Leistung",[1126],{"type":178,"attrs":1127},{"color":180},{"type":275,"content":1129},[1130],{"type":119,"attrs":1131,"content":1132},{"textAlign":25,"key":520},[1133],{"text":1134,"type":125,"marks":1135},"Kostenstelle oder verantwortlicher Bereich",[1136],{"type":178,"attrs":1137},{"color":180},{"type":275,"content":1139},[1140],{"type":119,"attrs":1141,"content":1142},{"textAlign":25,"key":537},[1143],{"text":1144,"type":125,"marks":1145},"gebuchter RAP und Auflösungszeitraum",[1146],{"type":178,"attrs":1147},{"color":180},{"type":119,"attrs":1149,"content":1150},{"textAlign":25,"key":546},[1151,1156,1163,1171],{"text":1152,"type":125,"marks":1153},"Die",[1154],{"type":178,"attrs":1155},{"color":180},{"text":230,"type":125,"marks":1157},[1158,1161],{"type":233,"attrs":1159},{"href":1160,"uuid":25,"anchor":25,"target":25,"linktype":107},"https://ao.bundesfinanzministerium.de/ao/2025/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-33/inhalt.html",{"type":178,"attrs":1162},{"color":180},{"text":1164,"type":125,"marks":1165},"GoBD",[1166,1168,1170],{"type":233,"attrs":1167},{"href":1160,"uuid":25,"anchor":25,"target":25,"linktype":107},{"type":178,"attrs":1169},{"color":245},{"type":247},{"text":1172,"type":125,"marks":1173}," regeln vor allem die ordnungsmäßige elektronische Führung und Aufbewahrung von Büchern und Aufzeichnungen. 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So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":2875,"title":2876,"component":1276,"description":2877},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":116,"content":2878},[2879],{"type":119,"content":2880},[2881,2883,2884,2885,2889,2890,2892,2893,2894,2896,2897,2898,2902,2903,2905,2906,2907,2909,2910,2911,2913,2917,2919,2920,2921,2923,2924,2925],{"text":2882,"type":125},"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":2726},{"type":2726},{"text":2886,"type":125,"marks":2887},"Für Beschäftigte",[2888],{"type":2833},{"type":2726},{"text":2891,"type":125},"Die Teammitglieder müssen Ausgaben nicht mehr aus eigener Tasche vorstrecken. Stattdessen fragen Sie einen Betrag für einen bestimmten Kauf an und können die Zahlung mit ihrer (physischen) Spendesk-Karte oder einer virtuellen Karte durchführen.",{"type":2726},{"type":2726},{"text":2895,"type":125},"Wenn die Beschäftigten aus irgendeinem Grund ihre Spendesk-Karte nicht verwenden können, machen sie über die mobile Spendesk-App ein Foto der Quittung und erstellen direkt unterwegs eine digitale Spesenabrechnung. Diese wird zur Validierung direkt an die Führungskraft, und dann weiter an das Finanzteam geschickt.",{"type":2726},{"type":2726},{"text":2899,"type":125,"marks":2900},"Für Finanzteams",[2901],{"type":2833},{"type":2726},{"text":2904,"type":125},"Alle Beschäftigten haben ihr eigenes Spendesk-Profil und eine eigene Spesenkarte, die mit einem bestimmten Betrag aufgeladen wird. Im Gegensatz zur Firmenkreditkarte wissen Sie also immer, wer gerade wo Firmengelder ausgibt.",{"type":2726},{"type":2726},{"text":2908,"type":125},"Über die Plattform können Controller:innen Ausgabenlimits und Vorab-Freigaben für die Mitarbeitende festlegen. C-Level-Führungskräfte oder Manager:innen können dabei ein anderes Niveau an vorab genehmigten Ausgaben haben als die restlichen Beschäftigten. Wenn ein Teammitglied sein vorab freigegebenes Budget überschreiten möchte, kann über die mobile App oder die Plattform online eine Anfrage an die entsprechende Führungskraft gestellt werden.",{"type":2726},{"type":2726},{"text":2912,"type":125},"Wenn eine Ausgabe mit einer Spendesk-Karte getätigt wird, macht der/die Mitarbeitende beim Kauf einfach ",{"text":2914,"type":125,"marks":2915},"ein Foto von der Quittung",[2916],{"type":2833},{"text":2918,"type":125},". So gehen keine Belege mehr verloren.",{"type":2726},{"type":2726},{"text":2922,"type":125},"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":2726},{"type":2726},{"text":2926,"type":125},"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. Spendesk macht das Ausgabenmanagement intuitiv einfach und effizient.",[2928],{"cta":2929,"_uid":2930,"title":2931,"eyebrow":2938,"subtitle":2941,"component":202,"textAlign":99,"sectionSettings":2947,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":116,"content":2932},[2933],{"type":202,"attrs":2934,"content":2935},{"level":204},[2936],{"text":2937,"type":125},"Nutzen Sie Spendesk",{"type":116,"content":2939},[2940],{"type":119},{"type":116,"content":2942},[2943],{"type":119,"content":2944},[2945],{"text":2946,"type":125},"Schließen Sie Ihre Buchhaltung 4x schneller ab, sammeln Sie über 95 % der Belege pünktlich und erhalten Sie 100 % Transparenz über die Unternehmensausgaben.",[],[],"Weitere Artikel","Inhaltsverzeichnis",[2952,3101,3281,3471],{"name":2953,"created_at":2954,"published_at":2955,"updated_at":2956,"id":2957,"uuid":2958,"content":2959,"slug":3089,"full_slug":3090,"sort_by_date":25,"position":3091,"tag_list":3092,"is_startpage":28,"parent_id":1370,"meta_data":25,"group_id":3093,"first_published_at":3094,"release_id":25,"lang":32,"path":25,"alternates":3095,"default_full_slug":3096,"translated_slugs":3097},"Kreditorenbuchhaltung automatisieren: Software, Kosten und Auswahlkriterien","2026-08-14T12:47:27.784Z","2026-11-03T12:13:46.242Z","2026-11-03T12:13:46.272Z",208986307762833,"ed93c427-3039-4f78-9df2-773e1dbf84bb",{"_uid":2960,"title":2953,"topics":2961,"noIndex":28,"category":2970,"language":2979,"component":1241,"heroMedia":2980,"publishedAt":2981,"redirectUrl":99,"listingImage":2982,"metaDescription":2991,"bottomArticleCta":2992,"componentsAfterTheArticle":2993},"9812fcf3-6e6b-47dd-b038-dc5fa7211347",[2962],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":2963,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":2964,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":2965,"default_full_slug":163,"translated_slugs":2966,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[2967,2968,2969],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"path":163,"name":25,"lang":40,"published":25},{"name":1229,"created_at":1230,"published_at":16,"updated_at":1231,"id":1232,"uuid":1233,"content":2971,"slug":1241,"full_slug":1242,"sort_by_date":25,"position":26,"tag_list":2973,"is_startpage":28,"parent_id":1244,"meta_data":25,"group_id":1245,"first_published_at":1246,"release_id":25,"lang":32,"path":25,"alternates":2974,"default_full_slug":1248,"translated_slugs":2975,"_stopResolving":41},{"_uid":1235,"icon":2972,"name":1229,"component":1240},{"id":1237,"alt":1238,"name":99,"focus":99,"title":99,"filename":1239,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[2976,2977,2978],{"path":1248,"name":25,"lang":37,"published":25},{"path":1248,"name":25,"lang":32,"published":25},{"path":1248,"name":25,"lang":40,"published":25},[32],[],"2026-08-14 00:00",[2983],{"_uid":2984,"asset":2985,"caption":99,"component":1017},"eb8e1af8-f1c7-452f-8485-fa6a8de65ae5",{"id":2986,"alt":2987,"name":99,"focus":99,"title":2988,"source":99,"filename":2989,"copyright":81,"fieldtype":104,"meta_data":2990,"is_external_url":28},208987005136357,"Abstrakte monochrome Illustration in warmen Beigetönen, die einen digitalen Rechnungsworkflow und die Automatisierung der Kreditorenbuchhaltung symbolisiert.","Kreditorenbuchhaltung automatisieren","https://a.storyblok.com/f/146026/2752x1536/16b8c47913/kreditorenbuchhaltung-titelbild-beige-monochrom.jpg",{"alt":2987,"title":2988,"source":99,"copyright":81},"Kreditorenbuchhaltung automatisieren: Erfahren Sie, wie digitale Workflows Rechnungen erfassen, prüfen, freigeben, bezahlen und an DATEV übertragen.",[],[2994],{"cta":2995,"_uid":2996,"items":2997,"heading":3068,"reverse":28,"component":1364,"sectionSettings":3088},[],"96588e49-1be0-4960-9e94-0a9bc8358166",[2998,3012,3026,3040,3054],{"_uid":2999,"hide":28,"title":3000,"component":1276,"description":3001},"fbe969f9-5406-46f0-97a8-3479a117eb7b","Was bedeutet es, Kreditorenbuchhaltung zu automatisieren?",{"type":116,"attrs":3002,"content":3003},{"backgroundColor":25},[3004],{"type":119,"attrs":3005,"content":3006},{"textAlign":25},[3007],{"text":3008,"type":125,"marks":3009},"Kreditorenbuchhaltung zu automatisieren bedeutet, manuelle Schritte im Prozess rund um Eingangsrechnungen durch digitale Erfassung, Regeln, Freigabeworkflows und Schnittstellen zu reduzieren. Ziel ist ein nachvollziehbarer Prozess von der Rechnung bis zur Zahlung und Archivierung.",[3010],{"type":178,"attrs":3011},{"color":180},{"_uid":3013,"hide":28,"title":3014,"component":1276,"description":3015},"12a1fe09-95a0-4e9c-8364-3c462b7b2a9d","Welche Funktionen sollte eine AP-Automation-Software bieten?",{"type":116,"attrs":3016,"content":3017},{"backgroundColor":25},[3018],{"type":119,"attrs":3019,"content":3020},{"textAlign":25},[3021],{"text":3022,"type":125,"marks":3023},"Wichtige Funktionen sind digitale Rechnungserfassung, OCR, Kontierungsvorschläge, Rechnungsprüfung, Duplikaterkennung, Freigabeworkflows, Bestellabgleich, Zahlungsplanung, Archivierung sowie DATEV- oder ERP-Schnittstellen.",[3024],{"type":178,"attrs":3025},{"color":180},{"_uid":3027,"hide":28,"title":3028,"component":1276,"description":3029},"bce47db9-5661-4913-a4ba-12e4b3d87b9e","Ist eine digitale Kreditorenbuchhaltung automatisch GoBD-konform?",{"type":116,"attrs":3030,"content":3031},{"backgroundColor":25},[3032],{"type":119,"attrs":3033,"content":3034},{"textAlign":25},[3035],{"text":3036,"type":125,"marks":3037},"Nein. Eine Software kann GoBD-konforme Prozesse unterstützen. Für die vollständige Einhaltung sind zusätzlich die Verfahrensdokumentation, die Rollen- und Rechteverwaltung, die Prozessgestaltung und die tatsächliche Nutzung des Systems entscheidend.",[3038],{"type":178,"attrs":3039},{"color":180},{"_uid":3041,"hide":28,"title":3042,"component":1276,"description":3043},"6f66e96f-23b7-437d-9e35-12f4f7c046c4","Wie lange müssen Rechnungen aufbewahrt werden?",{"type":116,"attrs":3044,"content":3045},{"backgroundColor":25},[3046],{"type":119,"attrs":3047,"content":3048},{"textAlign":25},[3049],{"text":3050,"type":125,"marks":3051},"Rechnungen und andere Buchungsbelege müssen grundsätzlich acht Jahre aufbewahrt werden. Für Bücher, Inventare, Eröffnungsbilanzen und Jahresabschlüsse gilt weiterhin eine zehnjährige Aufbewahrungsfrist.",[3052],{"type":178,"attrs":3053},{"color":180},{"_uid":3055,"hide":28,"title":3056,"component":1276,"description":3057},"6c96769a-b644-4a7c-8588-62141ef6b113","Welche Vorteile bietet eine integrierte Plattform?",{"type":116,"attrs":3058,"content":3059},{"backgroundColor":25},[3060],{"type":119,"attrs":3061,"content":3062},{"textAlign":25},[3063],{"text":3064,"type":125,"marks":3065},"Eine integrierte Plattform kann Rechnungen, Firmenkarten, Ausgaben, Bestellungen, Freigaben und Zahlungen in einem gemeinsamen Workflow verbinden. Dadurch müssen Finanzteams weniger Daten zwischen verschiedenen Systemen abstimmen.",[3066],{"type":178,"attrs":3067},{"color":180},[3069],{"cta":3070,"_uid":3071,"title":3072,"eyebrow":3080,"subtitle":3083,"component":202,"textAlign":99,"eyebrowPill":28,"checkmarkList":28,"flexibleSection":3086,"sectionSettings":3087,"displaySeparator":28,"breakLineOnMobile":28,"subtitleLeftBorder":28,"customTitleFontSize":99},[],"837ad85a-75fe-4850-a73f-a7faed9a20da",{"type":116,"attrs":3073,"content":3074},{"backgroundColor":25},[3075],{"type":202,"attrs":3076,"content":3077},{"level":204,"textAlign":25},[3078],{"text":3079,"type":125},"Häufige Fragen  zur Automatisierung der Kreditorenbuchhaltung",{"type":116,"content":3081},[3082],{"type":119},{"type":116,"content":3084},[3085],{"type":119},[],[],[],"kreditorenbuchhaltung-automatisieren-software-kosten-auswahlkriterien","de/blog/kreditorenbuchhaltung-automatisieren-software-kosten-auswahlkriterien",-2540,[],"e05c4ebc-be20-47c0-99bd-e54fce1a57a1","2026-08-14T12:59:46.186Z",[],"blog/kreditorenbuchhaltung-automatisieren-software-kosten-auswahlkriterien",[3098,3099,3100],{"path":3096,"name":25,"lang":37,"published":25},{"path":3096,"name":25,"lang":32,"published":25},{"path":3096,"name":25,"lang":40,"published":25},{"name":3102,"created_at":3103,"published_at":3104,"updated_at":3105,"id":3106,"uuid":3107,"content":3108,"slug":3269,"full_slug":3270,"sort_by_date":25,"position":3271,"tag_list":3272,"is_startpage":28,"parent_id":1370,"meta_data":25,"group_id":3273,"first_published_at":3274,"release_id":25,"lang":32,"path":25,"alternates":3275,"default_full_slug":3276,"translated_slugs":3277},"Stornorechnung, Gutschrift oder Rechnungskorrektur: Unterschiede und richtige Buchung","2026-08-26T13:18:19.268Z","2026-09-25T11:59:47.323Z","2026-09-25T11:59:47.362Z",213240624240253,"aa64c386-403c-43b5-a00a-308fdd9631e6",{"_uid":3109,"title":3102,"topics":3110,"noIndex":28,"category":3119,"language":3128,"component":1241,"heroMedia":3129,"publishedAt":3130,"redirectUrl":99,"listingImage":3131,"metaDescription":3140,"bottomArticleCta":3141,"componentsAfterTheArticle":3142},"b8a9a8a8-6867-4593-8bf9-4148e2d0ac8b",[3111],{"name":141,"created_at":142,"published_at":143,"updated_at":144,"id":145,"uuid":146,"content":3112,"slug":155,"full_slug":156,"sort_by_date":25,"position":157,"tag_list":3113,"is_startpage":28,"parent_id":159,"meta_data":25,"group_id":160,"first_published_at":161,"release_id":25,"lang":32,"path":25,"alternates":3114,"default_full_slug":163,"translated_slugs":3115,"_stopResolving":41},{"_uid":154,"name":141,"component":22},[],[],[3116,3117,3118],{"path":163,"name":25,"lang":37,"published":25},{"path":163,"name":25,"lang":32,"published":25},{"path":163,"name":25,"lang":40,"published":25},{"name":1229,"created_at":1230,"published_at":16,"updated_at":1231,"id":1232,"uuid":1233,"content":3120,"slug":1241,"full_slug":1242,"sort_by_date":25,"position":26,"tag_list":3122,"is_startpage":28,"parent_id":1244,"meta_data":25,"group_id":1245,"first_published_at":1246,"release_id":25,"lang":32,"path":25,"alternates":3123,"default_full_slug":1248,"translated_slugs":3124,"_stopResolving":41},{"_uid":1235,"icon":3121,"name":1229,"component":1240},{"id":1237,"alt":1238,"name":99,"focus":99,"title":99,"filename":1239,"copyright":99,"fieldtype":104,"is_external_url":28},[],[],[3125,3126,3127],{"path":1248,"name":25,"lang":37,"published":25},{"path":1248,"name":25,"lang":32,"published":25},{"path":1248,"name":25,"lang":40,"published":25},[32],[],"2026-08-26 00:00",[3132],{"_uid":3133,"asset":3134,"caption":99,"component":1017},"6b2ee7f9-3c06-4801-ada0-ab843169fe39",{"id":3135,"alt":3136,"name":99,"focus":99,"title":3137,"source":99,"filename":3138,"copyright":81,"fieldtype":104,"meta_data":3139,"is_external_url":28},213240819734037,"Violette Gravur zweier überlappender Rechnungsdokumente, die eine Stornierung, Korrektur und erneute Ausstellung im Rechnungsprozess symbolisieren.","Stornorechnung und Rechnungskorrektur im Rechnungswesen","https://a.storyblok.com/f/146026/2528x1696/319642e459/stornorechnung-gutschrift-titelbild-lila-gravur.jpg",{"alt":3136,"title":3137,"source":99,"copyright":81},"Stornorechnung, Gutschrift oder Rechnungskorrektur? Erfahren Sie, worin die Unterschiede liegen, wie die Belege wirken und wie Sie sie richtig buchen.",[],[3143],{"cta":3144,"_uid":3145,"items":3146,"heading":3245,"reverse":28,"component":1364,"sectionSettings":3268},[],"a63022c5-bad9-4407-bb8d-75abaedc95b3",[3147,3161,3175,3189,3203,3217,3231],{"_uid":3148,"hide":28,"title":3149,"component":1276,"description":3150},"9056409f-2d80-4f85-911f-c1ebcd04cf95","Was ist der Unterschied zwischen Stornorechnung und Rechnungskorrektur?",{"type":116,"attrs":3151,"content":3152},{"backgroundColor":25},[3153],{"type":119,"attrs":3154,"content":3155},{"textAlign":25},[3156],{"text":3157,"type":125,"marks":3158},"Eine Stornorechnung hebt eine Rechnung in der Regel vollständig auf. Eine Rechnungskorrektur berichtigt einzelne Angaben oder Beträge. Im Umsatzsteuerrecht ist keine der beiden Bezeichnungen ein eigenständiger gesetzlicher Rechnungstyp.",[3159],{"type":178,"attrs":3160},{"color":180},{"_uid":3162,"hide":28,"title":3163,"component":1276,"description":3164},"20396649-69e8-430e-b6fb-b85268993fe4","Ist eine Gutschrift dasselbe wie eine Rechnungskorrektur?",{"type":116,"attrs":3165,"content":3166},{"backgroundColor":25},[3167],{"type":119,"attrs":3168,"content":3169},{"textAlign":25},[3170],{"text":3171,"type":125,"marks":3172},"Nein. Eine Gutschrift nach § 14 Abs. 2 UStG wird vom Leistungsempfänger ausgestellt und setzt eine vorherige Vereinbarung voraus. Eine vom Lieferanten ausgestellte Korrektur sollte als Rechnungskorrektur, Storno oder Preisnachlass bezeichnet werden.",[3173],{"type":178,"attrs":3174},{"color":180},{"_uid":3176,"hide":28,"title":3177,"component":1276,"description":3178},"00b71c1e-d45b-43d7-b378-280801d85a13","Muss eine Stornorechnung negative Beträge enthalten?",{"type":116,"attrs":3179,"content":3180},{"backgroundColor":25},[3181],{"type":119,"attrs":3182,"content":3183},{"textAlign":25},[3184],{"text":3185,"type":125,"marks":3186},"Negative Beträge sind bei einer vollständigen Stornierung empfehlenswert, aber nicht allgemein gesetzlich vorgeschrieben. Entscheidend sind die eindeutige Bezugnahme auf die Ursprungsrechnung und die klare Darstellung der Korrektur.",[3187],{"type":178,"attrs":3188},{"color":180},{"_uid":3190,"hide":28,"title":3191,"component":1276,"description":3192},"21a06113-3e0a-4461-a451-4c3d0967ac14","Kann eine Rechnungskorrektur rückwirkend wirken?",{"type":116,"attrs":3193,"content":3194},{"backgroundColor":25},[3195],{"type":119,"attrs":3196,"content":3197},{"textAlign":25},[3198],{"text":3199,"type":125,"marks":3200},"Ja, bei einer berichtigungsfähigen Rechnung kann die Korrektur beim Vorsteuerabzug grundsätzlich auf den ursprünglichen Rechnungszeitraum zurückwirken. Das gilt nicht, wenn erstmals eine Rechnung oder erstmals deutsche Umsatzsteuer ausgestellt wird.",[3201],{"type":178,"attrs":3202},{"color":180},{"_uid":3204,"hide":28,"title":3205,"component":1276,"description":3206},"af5295d5-f98a-466d-aa0e-79e925f3367b","Was passiert bei einer zu hoch ausgewiesenen Umsatzsteuer?",{"type":116,"attrs":3207,"content":3208},{"backgroundColor":25},[3209],{"type":119,"attrs":3210,"content":3211},{"textAlign":25},[3212],{"text":3213,"type":125,"marks":3214},"Der Rechnungsaussteller kann nach § 14c UStG den Mehrbetrag zusätzlich schulden. Der Empfänger darf grundsätzlich nur die gesetzlich geschuldete Umsatzsteuer als Vorsteuer abziehen.",[3215],{"type":178,"attrs":3216},{"color":180},{"_uid":3218,"hide":28,"title":3219,"component":1276,"description":3220},"a8b70ffa-07cf-4466-98ef-684a4f9a3598","Was passiert bei einem Preisnachlass?",{"type":116,"attrs":3221,"content":3222},{"backgroundColor":25},[3223],{"type":119,"attrs":3224,"content":3225},{"textAlign":25},[3226],{"text":3227,"type":125,"marks":3228},"Ein Preisnachlass ändert regelmäßig die Bemessungsgrundlage. Umsatzsteuer und Vorsteuer werden grundsätzlich in dem Zeitraum berichtigt, in dem der Nachlass gewährt wird.",[3229],{"type":178,"attrs":3230},{"color":180},{"_uid":3232,"hide":28,"title":3233,"component":1276,"description":3234},"59e854ac-def6-420c-9451-6729e57e625e","Darf eine fehlerhafte Rechnung gelöscht werden?",{"type":116,"attrs":3235,"content":3236},{"backgroundColor":25},[3237],{"type":119,"attrs":3238,"content":3239},{"textAlign":25},[3240],{"text":3241,"type":125,"marks":3242},"Nein. Die ursprüngliche Rechnung sollte erhalten bleiben. 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