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",{"text":149,"type":57,"marks":150},"Spesenabrechnungen",[151],{"type":152,"attrs":153},"link",{"href":154,"uuid":155,"anchor":60,"target":156,"linktype":157,"story":158},"/glossary/spesenabrechnung","bccb8381-dab8-435b-9e5b-5c6714f81426","_self","story",{"name":159,"id":160,"uuid":155,"slug":161,"url":162,"full_slug":163,"_stopResolving":75},"Spesenabrechnung",168285072,"spesenabrechnung","glossary/spesenabrechnung","de/glossary/spesenabrechnung",{"text":165,"type":57}," werden gerne so lange aufgeschoben wie nur irgendwie möglich und am Monatsende wird es dann sowohl für die Mitarbeiter als auch für das Finanzteam stressig.",{"type":53,"content":167},[168,170,176],{"text":169,"type":57},"Durchschnittlich benötigt das Finanzteam in Unternehmen, die Spesenabrechnungen manuell bearbeiten, pro Monat einen halben Tag, um diese zu validieren und zurückzuerstatten. 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Details dazu in den",[2655],{"type":1549,"attrs":2656},{"color":1821},{"text":981,"type":57,"marks":2658},[2659,2662],{"type":152,"attrs":2660},{"href":2661,"uuid":60,"anchor":60,"target":60,"linktype":33},"https://www.bstbk.de/downloads/bstbk/steuerrecht-und-rechnungslegung/fachinfos/BStBK_FAQ_allgemein_digitale_Aufbewahrung_end.pdf",{"type":1549,"attrs":2663},{"color":1821},{"text":2665,"type":57,"marks":2666},"BStBK-FAQ zur digitalen Aufbewahrung",[2667,2669,2671],{"type":152,"attrs":2668},{"href":2661,"uuid":60,"anchor":60,"target":60,"linktype":33},{"type":1549,"attrs":2670},{"color":2489},{"type":2491},{"text":2493,"type":57,"marks":2673},[2674],{"type":1549,"attrs":2675},{"color":1821},{"_uid":2677,"hide":30,"title":2678,"component":1916,"description":2679},"e95d40a7-8d77-4762-9092-62f842a5f5f0","Erkennt das Finanzamt digitale Eigenbelege an?",{"type":50,"content":2680},[2681],{"type":53,"attrs":2682,"content":2683},{"textAlign":60},[2684],{"text":2685,"type":57,"marks":2686},"Ja – sofern sie GoBD-konform archiviert sind. Die digitale Datei gilt als Original und muss unveränderbar, nachvollziehbar und zeitnah gespeichert werden.",[2687],{"type":1549,"attrs":2688},{"color":1821},{"_uid":2690,"hide":30,"title":2691,"component":1916,"description":2692},"a1b3b7d1-ca80-4042-b134-83c3149de2a2","Gibt es eine Betragsobergrenze für Eigenbelege?",{"type":50,"content":2693},[2694],{"type":53,"attrs":2695,"content":2696},{"textAlign":60},[2697],{"text":2698,"type":57,"marks":2699},"Eine gesetzliche Obergrenze existiert nicht. In der Praxis steigt die Prüfintensität bei Einzelbeträgen über 150 € deutlich – ergänzende Nachweise wie Preislisten oder Fotos sind dann besonders wichtig.",[2700],{"type":1549,"attrs":2701},{"color":1821},[2703],{"cta":2704,"_uid":2705,"title":2706,"eyebrow":2717,"subtitle":2720,"component":229,"textAlign":24,"eyebrowPill":30,"checkmarkList":30,"flexibleSection":2723,"sectionSettings":2724,"displaySeparator":30,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"7cec6cb7-d574-431b-a391-ae4ed79fcc1d",{"type":50,"content":2707},[2708],{"type":229,"attrs":2709,"content":2710},{"level":2036,"textAlign":60},[2711],{"text":2712,"type":57,"marks":2713},"Häufig gestellte Fragen zu Ersatz- und Eigenbelegen:",[2714,2716],{"type":1549,"attrs":2715},{"color":1821},{"type":145},{"type":50,"content":2718},[2719],{"type":53},{"type":50,"content":2721},[2722],{"type":53},[],[],[],"eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung","de/blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",-2290,[],"80b40012-7ea9-4521-8671-dcaa1d6fbc2f","2026-07-07T15:03:05.463Z",[],"blog/eigenbeleg-ersatzbeleg-vorlage-pflichtangaben-gobd-konforme-archivierung",[2735,2736,2737],{"path":2733,"name":60,"lang":71,"published":60},{"path":2733,"name":60,"lang":66,"published":60},{"path":2733,"name":60,"lang":74,"published":60},1793980966674]