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Dazu gehören diverse Kartenzahlungen, Spesenabrechnungen und Reisekosten.",{"type":163},{"type":163},{"text":2244,"type":107,"marks":2245},"Ausgabenmanagement beschreibt den Prozess, mit dem Unternehmen ihre Geschäftsausgaben verwalten",[2246],{"type":344},{"text":2248,"type":107},". Es berücksichtigt den gesamten End-to-End-Prozess, d.h. das Einholen einer Genehmigung durch die Mitarbeitenden, die Bereitstellung eines Zahlungsmittels, das Einreichen und Bearbeiten von Rechnungen, das Einreichen und die Rückerstattung von Spesenabrechnungen, sowie den Abgleich von Quittungen und Rechnungen zur Zuweisung der richtigen Kostenstellen, Sachkonten und Mehrwertsteuersätze durch die Buchhaltung.",{"type":163},{"type":163},{"text":2252,"type":107},"Tools zur Ausgabenverwaltung werden notwendig, wenn die Zahl der Beschäftigten steigt und der Bedarf an klaren Prozessen, Übersicht und Kontrolle für die Finanzteams wächst.",{"type":163},{"type":163},{"text":2256,"type":107},"Die Beschäftigten brauchen flexible, benutzerfreundliche Lösungen, um Ausgaben zu tätigen. So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":2258,"title":2259,"component":675,"description":2260},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":98,"content":2261},[2262],{"type":101,"content":2263},[2264,2266,2267,2268,2272,2273,2275,2276,2277,2279,2280,2281,2285,2286,2288,2289,2290,2292,2293,2294,2296,2300,2302,2303,2304,2306,2307,2308],{"text":2265,"type":107},"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":163},{"type":163},{"text":2269,"type":107,"marks":2270},"Für Beschäftigte",[2271],{"type":344},{"type":163},{"text":2274,"type":107},"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":163},{"type":163},{"text":2278,"type":107},"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":163},{"type":163},{"text":2282,"type":107,"marks":2283},"Für Finanzteams",[2284],{"type":344},{"type":163},{"text":2287,"type":107},"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":163},{"type":163},{"text":2291,"type":107},"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":163},{"type":163},{"text":2295,"type":107},"Wenn eine Ausgabe mit einer Spendesk-Karte getätigt wird, macht der/die Mitarbeitende beim Kauf einfach ",{"text":2297,"type":107,"marks":2298},"ein Foto von der Quittung",[2299],{"type":344},{"text":2301,"type":107},". So gehen keine Belege mehr verloren.",{"type":163},{"type":163},{"text":2305,"type":107},"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":163},{"type":163},{"text":2309,"type":107},"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.",[2311],{"cta":2312,"_uid":2313,"title":2314,"eyebrow":2321,"subtitle":2324,"component":178,"textAlign":23,"sectionSettings":2330,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":98,"content":2315},[2316],{"type":178,"attrs":2317,"content":2318},{"level":180},[2319],{"text":2320,"type":107},"Nutzen Sie Spendesk",{"type":98,"content":2322},[2323],{"type":101},{"type":98,"content":2325},[2326],{"type":101,"content":2327},[2328],{"text":2329,"type":107},"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",[2335,2494,2649,2879],{"name":2336,"created_at":2337,"published_at":2338,"updated_at":2339,"id":2340,"uuid":2341,"content":2342,"slug":2481,"full_slug":2482,"sort_by_date":26,"position":2483,"tag_list":2484,"is_startpage":29,"parent_id":753,"meta_data":26,"group_id":2486,"first_published_at":2487,"release_id":26,"lang":33,"path":26,"alternates":2488,"default_full_slug":2489,"translated_slugs":2490},"Verpflegungsmehraufwand 2025 & 2026: Gültige Sätze für Dienstreisen","2022-11-03T20:33:33.523Z","2026-07-03T16:08:08.550Z","2026-07-03T16:08:08.580Z",214315166,"860488cb-1ec3-4348-8ab6-1991ca0bcfa9",{"_uid":2343,"title":2344,"topics":2345,"noIndex":29,"category":2375,"language":2384,"component":640,"heroMedia":2385,"publishedAt":2393,"readingTime":2394,"redirectUrl":23,"listingImage":2395,"metaDescription":2396,"bottomArticleCta":2397,"componentsAfterTheArticle":2398},"9ca00b08-bc26-439e-89b1-1018005395aa","Verpflegungsmehraufwand 2025 & 2026: Gültige Spesensätze für Dienstreisen",[2346,2354],{"name":123,"created_at":124,"published_at":125,"updated_at":126,"id":127,"uuid":128,"content":2347,"slug":137,"full_slug":138,"sort_by_date":26,"position":139,"tag_list":2348,"is_startpage":29,"parent_id":141,"meta_data":26,"group_id":142,"first_published_at":143,"release_id":26,"lang":33,"path":26,"alternates":2349,"default_full_slug":145,"translated_slugs":2350,"_stopResolving":42},{"_uid":136,"name":123,"component":22},[],[],[2351,2352,2353],{"path":145,"name":26,"lang":38,"published":26},{"path":145,"name":26,"lang":33,"published":26},{"path":145,"name":26,"lang":41,"published":26},{"name":2355,"created_at":2356,"published_at":2357,"updated_at":2358,"id":2359,"uuid":2360,"content":2361,"slug":2363,"full_slug":2364,"sort_by_date":26,"position":2365,"tag_list":2366,"is_startpage":29,"parent_id":141,"meta_data":26,"group_id":2367,"first_published_at":2368,"release_id":26,"lang":33,"path":26,"alternates":2369,"default_full_slug":2370,"translated_slugs":2371,"_stopResolving":42},"Geschäftsausgaben","2022-10-24T16:11:35.894Z","2026-09-29T09:14:15.441Z","2026-09-29T09:14:15.456Z",208763789,"2e74ff1e-c931-4b4b-be73-cfed9979a153",{"_uid":2362,"name":2355,"component":22,"hubspotId":23},"3f4c451e-8e90-42af-8ab4-49c7a12230b6","geschaeftsausgaben","de/blog/topic/geschaeftsausgaben",-550,[],"3faaf794-80d2-438d-b107-65619171cb1c","2022-11-02T15:24:38.392Z",[],"blog/topic/geschaeftsausgaben",[2372,2373,2374],{"path":2370,"name":26,"lang":38,"published":26},{"path":2370,"name":26,"lang":33,"published":26},{"path":2370,"name":26,"lang":41,"published":26},{"name":628,"created_at":629,"published_at":16,"updated_at":630,"id":631,"uuid":632,"content":2376,"slug":640,"full_slug":641,"sort_by_date":26,"position":53,"tag_list":2378,"is_startpage":29,"parent_id":643,"meta_data":26,"group_id":644,"first_published_at":645,"release_id":26,"lang":33,"path":26,"alternates":2379,"default_full_slug":647,"translated_slugs":2380,"_stopResolving":42},{"_uid":634,"icon":2377,"name":628,"component":639},{"id":636,"alt":637,"name":23,"focus":23,"title":23,"filename":638,"copyright":23,"fieldtype":86,"is_external_url":29},[],[],[2381,2382,2383],{"path":647,"name":26,"lang":38,"published":26},{"path":647,"name":26,"lang":33,"published":26},{"path":647,"name":26,"lang":41,"published":26},[33],[2386],{"_uid":2387,"asset":2388,"shadow":29,"caption":23,"overlay":2392,"component":664},"917bd2ff-bf95-41c0-a2e6-c48535f2d534",{"id":2389,"alt":23,"name":23,"focus":23,"title":23,"source":23,"filename":2390,"copyright":23,"fieldtype":86,"meta_data":2391,"is_external_url":29},17828737,"https://a.storyblok.com/f/146026/1200x680/b2fe0e8f89/verpflegungsmehraufwand-spesensatze-dienstreisen_pink-2.png",{},[],"2026-03-12 00:00","6",[],"Verpflegungsmehraufwand 2026 auf einen Blick: 14 € / 28 € im Inland, aktuelle Auslandspauschalen laut BMF-Schreiben, Kürzungen bei Mahlzeiten und GoBD-konforme Abrechnung. Mit Tabelle & Rechenbeispiel.",[],[2399],{"_uid":2400,"items":2401,"heading":2455,"reverse":29,"component":747,"sectionSettings":2473},"321974f2-a560-48aa-a4d3-2754cc0d04ec",[2402,2416,2429,2442],{"_uid":2403,"title":2404,"component":675,"description":2405},"efdd3e4c-6e65-49eb-b282-73edecd9432f","Wie viel Verpflegungsmehraufwand kann ich bei Dienstreisen in Deutschland ansetzen?",{"type":98,"content":2406},[2407],{"type":101,"attrs":2408,"content":2409},{"textAlign":26},[2410],{"text":2411,"type":107,"marks":2412},"Der Verpflegungsmehraufwand ist eine Pauschale für zusätzliche Verpflegungskosten, die Arbeitnehmer:innen während einer beruflich bedingten Auswärtstätigkeit entstehen. Abrechenbar ist er ab einer Abwesenheit von mehr als acht Stunden – für kürzere Reisen gibt es keine Pauschale. Es gelten zwei Staffelungen: 14 € für 8 bis 24 Stunden Abwesenheit sowie für An- und Abreisetage, 28 € für jeden vollen Kalendertag ab 24 Stunden. Diese Beträge gelten seit 2021 unverändert – also auch 2025 und 2026. Für Auslandsdienstreisen gelten länderspezifische Sätze laut BMF-Schreiben vom 5. Dezember 2025.",[2413],{"type":159,"attrs":2414},{"color":2415},"oklch(0.147 0.004 49.25)",{"_uid":2417,"title":2418,"component":675,"description":2419},"691a0176-3543-4096-a360-0e75524a2de8","Was ist der Unterschied zwischen Reisekosten und Betriebsausgaben, und wie mache ich die Pauschalen steuerlich geltend?",{"type":98,"content":2420},[2421],{"type":101,"attrs":2422,"content":2423},{"textAlign":26},[2424],{"text":2425,"type":107,"marks":2426},"Reisekosten sind Aufwendungen von Arbeitnehmer:innen bei einer beruflichen Auswärtstätigkeit. Sie werden entweder steuerfrei vom Arbeitgeber erstattet oder als Werbungskosten in der Anlage N der Einkommensteuererklärung geltend gemacht – beides gleichzeitig ist nicht möglich. Betriebsausgaben sind alle betrieblich veranlassten Aufwendungen bei Selbstständigen und Unternehmen (§ 4 Abs. 4 EStG). In beiden Fällen gilt: Verpflegungsmehraufwand darf nur pauschal angesetzt werden, nicht in tatsächlicher Höhe. Für die Fahrtkostenerstattung gibt es keine gesetzliche Frist – betrieblich üblich sind drei Monate nach Reiseende. Nicht erstattete Fahrtkosten können bis zu vier Jahre rückwirkend steuerlich geltend gemacht werden.",[2427],{"type":159,"attrs":2428},{"color":2415},{"_uid":2430,"title":2431,"component":675,"description":2432},"b809138f-981d-42c7-b220-393ccfcfbbe3","Was passiert bei gestellten Mahlzeiten, und welche Kilometerpauschale gilt 2026?",{"type":98,"content":2433},[2434],{"type":101,"attrs":2435,"content":2436},{"textAlign":26},[2437],{"text":2438,"type":107,"marks":2439},"Werden Mahlzeiten vom Arbeitgeber gestellt, wird die Verpflegungspauschale gekürzt – stets auf Basis der Ganztagespauschale (28 €), auch an An- und Abreisetagen: Frühstück −20 % (5,60 €), Mittag- oder Abendessen je −40 % (je 11,20 €). Für Dienstreisen mit dem eigenen Pkw gilt 2026 unverändert eine Kilometerpauschale von 0,30 € pro gefahrenem Kilometer (Motorrad/Moped: 0,20 €/km). Bei Dienstreisen wird jeder tatsächlich gefahrene Kilometer angesetzt – anders als bei der Entfernungspauschale für den Arbeitsweg.",[2440],{"type":159,"attrs":2441},{"color":2415},{"_uid":2443,"title":2444,"component":675,"description":2445},"0e6a9cb5-399b-45d2-a9f2-18765e500841","Was sind die GoBD-Anforderungen für digitale Belege, und gilt der Verpflegungsmehraufwand auch bei doppelter Haushaltsführung?",{"type":98,"content":2446},[2447],{"type":101,"attrs":2448,"content":2449},{"textAlign":26},[2450],{"text":2451,"type":107,"marks":2452},"Digitale Reisekostenbelege müssen unveränderbar, vollständig, nachvollziehbar und maschinell auswertbar sein. Die Aufbewahrungsfrist beträgt zehn Jahre (§ 147 AO). Unternehmen benötigen eine Verfahrensdokumentation – wer Papierbelege nach dem Scan vernichten möchte, muss dafür einen dokumentierten Prozess vorhalten. Bei doppelter Haushaltsführung können Verpflegungspauschalen nur in den ersten drei Monaten steuerlich abgesetzt werden. Danach sind ausschließlich Unterkunftskosten absetzbar.",[2453],{"type":159,"attrs":2454},{"color":2415},[2456],{"cta":2457,"_uid":2458,"title":2459,"eyebrow":2466,"subtitle":2469,"component":178,"textAlign":23,"sectionSettings":2472,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"8cab4816-8f47-477c-87e2-39c51ea0439c",{"type":98,"content":2460},[2461],{"type":178,"attrs":2462,"content":2463},{"level":180},[2464],{"text":2465,"type":107},"Verpflegungsmehraufwand Spesensatze Dienstreisen — FAQ",{"type":98,"content":2467},[2468],{"type":101},{"type":98,"content":2470},[2471],{"type":101},[],[2474],{"_uid":2475,"hide":29,"theme":2476,"anchorId":23,"component":2477,"spacingTop":23,"hideOnDevices":2478,"spacingBottom":23,"floatingImages":2479,"variableOverrides":2480},"db1b70a0-1d92-43be-adfa-e9bf543bcbe9","light-theme","sectionSettings",[],[],[],"verpflegungsmehraufwand-spesensatze-dienstreisen","de/blog/verpflegungsmehraufwand-spesensatze-dienstreisen",1140,[2485],"Weird table","b813ab1b-4da0-44b0-b1b8-ff09c1c3ad1b","2022-11-04T13:36:49.161Z",[],"blog/verpflegungsmehraufwand-spesensatze-dienstreisen",[2491,2492,2493],{"path":2489,"name":26,"lang":38,"published":26},{"path":2489,"name":26,"lang":33,"published":26},{"path":2489,"name":26,"lang":41,"published":26},{"name":2495,"created_at":2496,"published_at":2497,"updated_at":2498,"id":2499,"uuid":2500,"content":2501,"slug":2637,"full_slug":2638,"sort_by_date":26,"position":2639,"tag_list":2640,"is_startpage":29,"parent_id":753,"meta_data":26,"group_id":2641,"first_published_at":2642,"release_id":26,"lang":33,"path":26,"alternates":2643,"default_full_slug":2644,"translated_slugs":2645},"Mehrwertsteuer Restaurant 2026: Speisen korrekt buchen ","2026-06-25T11:30:29.532Z","2026-11-03T12:13:55.401Z","2026-11-03T12:13:55.430Z",191272671410281,"fb32f08f-d8be-4746-bc61-30b5c6a2a2e0",{"_uid":2502,"title":2503,"topics":2504,"noIndex":29,"category":2513,"language":2522,"component":640,"heroMedia":2523,"publishedAt":2524,"redirectUrl":23,"listingImage":2525,"metaDescription":2532,"bottomArticleCta":2533,"componentsAfterTheArticle":2534},"c3360256-bc46-4040-895f-e5d44366eb25","Mehrwertsteuer im Restaurant 2026: Speisen korrekt buchen ",[2505],{"name":123,"created_at":124,"published_at":125,"updated_at":126,"id":127,"uuid":128,"content":2506,"slug":137,"full_slug":138,"sort_by_date":26,"position":139,"tag_list":2507,"is_startpage":29,"parent_id":141,"meta_data":26,"group_id":142,"first_published_at":143,"release_id":26,"lang":33,"path":26,"alternates":2508,"default_full_slug":145,"translated_slugs":2509,"_stopResolving":42},{"_uid":136,"name":123,"component":22},[],[],[2510,2511,2512],{"path":145,"name":26,"lang":38,"published":26},{"path":145,"name":26,"lang":33,"published":26},{"path":145,"name":26,"lang":41,"published":26},{"name":628,"created_at":629,"published_at":16,"updated_at":630,"id":631,"uuid":632,"content":2514,"slug":640,"full_slug":641,"sort_by_date":26,"position":53,"tag_list":2516,"is_startpage":29,"parent_id":643,"meta_data":26,"group_id":644,"first_published_at":645,"release_id":26,"lang":33,"path":26,"alternates":2517,"default_full_slug":647,"translated_slugs":2518,"_stopResolving":42},{"_uid":634,"icon":2515,"name":628,"component":639},{"id":636,"alt":637,"name":23,"focus":23,"title":23,"filename":638,"copyright":23,"fieldtype":86,"is_external_url":29},[],[],[2519,2520,2521],{"path":647,"name":26,"lang":38,"published":26},{"path":647,"name":26,"lang":33,"published":26},{"path":647,"name":26,"lang":41,"published":26},[33],[],"2026-06-25 00:00",[2526],{"_uid":2527,"asset":2528,"caption":23,"component":664},"0aeb2c80-fe56-4b22-856d-d30357f84ffd",{"id":2529,"alt":23,"name":23,"focus":23,"title":23,"source":23,"filename":2530,"copyright":23,"fieldtype":86,"meta_data":2531,"is_external_url":29},174400058601475,"https://a.storyblok.com/f/146026/1376x768/5856800d6b/what-is-invoice-discounting.png",{},"Seit 2026 gelten sieben Prozent auf Speisen, 19 Prozent auf Getränke. So buchen Sie Bewirtungsbelege korrekt in SKR03 und vermeiden Vorsteuerfehler.",[],[2535],{"cta":2536,"_uid":2537,"items":2538,"heading":2617,"reverse":29,"component":747,"sectionSettings":2636},[],"f47d1b42-bcb2-495a-8967-5fa97c8af620",[2539,2552,2565,2578,2591,2604],{"_uid":2540,"hide":29,"title":2541,"component":675,"description":2542},"375c7d27-fdec-4399-b32d-8dedca030b48","Gilt sieben Prozent MwSt 2026 auf alle Speisen im Restaurant?",{"type":98,"content":2543},[2544],{"type":101,"attrs":2545,"content":2546},{"textAlign":26},[2547],{"text":2548,"type":107,"marks":2549},"Ja. Seit dem 1. Januar 2026 gelten dauerhaft sieben Prozent auf alle Speisen, unabhängig davon, ob sie vor Ort verzehrt, mitgenommen oder geliefert werden. Getränke bleiben bei 19 Prozent – mit Ausnahme von Milchmischgetränken mit mindestens 75 Prozent Milchanteil und Leitungswasser.",[2550],{"type":159,"attrs":2551},{"color":161},{"_uid":2553,"hide":29,"title":2554,"component":675,"description":2555},"be13124a-d45d-4da3-bc47-a2772ea4b6ee","Welche Bewirtungskosten sind abzugsfähig und welche nicht?",{"type":98,"content":2556},[2557],{"type":101,"attrs":2558,"content":2559},{"textAlign":26},[2560],{"text":2561,"type":107,"marks":2562},"70 Prozent der angemessenen Netto-Bewirtungskosten sind nach Paragraph 4 Abs. 5 Nr. 2 EStG als Betriebsausgaben abzugsfähig. Die restlichen 30 Prozent sind nicht abzugsfähig. Der Vorsteuerabzug bleibt davon unberührt und ist zu 100 Prozent möglich.",[2563],{"type":159,"attrs":2564},{"color":161},{"_uid":2566,"hide":29,"title":2567,"component":675,"description":2568},"11c5e914-ab92-4ecb-8928-359054f62152","Wie buche ich Bewirtungskosten mit zwei MwSt-Sätzen korrekt?",{"type":98,"content":2569},[2570],{"type":101,"attrs":2571,"content":2572},{"textAlign":26},[2573],{"text":2574,"type":107,"marks":2575},"Teilen Sie die Nettosumme in Speisen (Vorsteuer sieben Prozent, Konto 1571 in SKR03) und Getränke (Vorsteuer 19 Prozent, Konto 1576). Dann buchen Sie 70 Prozent der Nettosumme auf Konto 4650 und 30 Prozent auf Konto 4654.",[2576],{"type":159,"attrs":2577},{"color":161},{"_uid":2579,"hide":29,"title":2580,"component":675,"description":2581},"9373c41c-28f4-46d8-83e2-d9f210efe775","Wie teile ich die Mehrwertsteuer auf einer Restaurantquittung auf?",{"type":98,"content":2582},[2583],{"type":101,"attrs":2584,"content":2585},{"textAlign":26},[2586],{"text":2587,"type":107,"marks":2588},"Multiplizieren Sie den Speisen-Nettobetrag mit sieben Prozent und den Getränke-Nettobetrag mit 19 Prozent. Die Summe ist Ihre abzugsfähige Vorsteuer – zu 100 Prozent, unabhängig von der ertragsteuerlichen 70/30-Regel.",[2589],{"type":159,"attrs":2590},{"color":161},{"_uid":2592,"hide":29,"title":2593,"component":675,"description":2594},"3fffe330-16a4-4ae9-8b2c-d8e067df93f3","Ist Trinkgeld bei Bewirtungskosten abzugsfähig?",{"type":98,"content":2595},[2596],{"type":101,"attrs":2597,"content":2598},{"textAlign":26},[2599],{"text":2600,"type":107,"marks":2601},"Ja, wenn der Kellner es handschriftlich auf dem Beleg quittiert hat. Trinkgeld enthält keine MwSt und wird mit derselben 70/30-Aufteilung gebucht wie die Bewirtung.",[2602],{"type":159,"attrs":2603},{"color":161},{"_uid":2605,"hide":29,"title":2606,"component":675,"description":2607},"c82e9878-a7a6-41f9-bfb7-0fd3850a188b","Was passiert bei einer Betriebsprüfung, wenn die MwSt falsch codiert wurde?",{"type":98,"content":2608},[2609],{"type":101,"attrs":2610,"content":2611},{"textAlign":26},[2612],{"text":2613,"type":107,"marks":2614},"Das Finanzamt kann nach § 164 AO bis zu vier Jahre rückwirkend korrigieren. 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Details dazu in den",[2962],{"type":159,"attrs":2963},{"color":556},{"text":207,"type":107,"marks":2965},[2966,2969],{"type":210,"attrs":2967},{"href":2968,"uuid":26,"anchor":26,"target":26,"linktype":89},"https://www.bstbk.de/downloads/bstbk/steuerrecht-und-rechnungslegung/fachinfos/BStBK_FAQ_allgemein_digitale_Aufbewahrung_end.pdf",{"type":159,"attrs":2970},{"color":556},{"text":2972,"type":107,"marks":2973},"BStBK-FAQ zur digitalen Aufbewahrung",[2974,2976,2978],{"type":210,"attrs":2975},{"href":2968,"uuid":26,"anchor":26,"target":26,"linktype":89},{"type":159,"attrs":2977},{"color":537},{"type":539},{"text":461,"type":107,"marks":2980},[2981],{"type":159,"attrs":2982},{"color":556},{"_uid":2984,"hide":29,"title":2985,"component":675,"description":2986},"e95d40a7-8d77-4762-9092-62f842a5f5f0","Erkennt das Finanzamt digitale Eigenbelege an?",{"type":98,"content":2987},[2988],{"type":101,"attrs":2989,"content":2990},{"textAlign":26},[2991],{"text":2992,"type":107,"marks":2993},"Ja – sofern sie GoBD-konform archiviert sind. Die digitale Datei gilt als Original und muss unveränderbar, nachvollziehbar und zeitnah gespeichert werden.",[2994],{"type":159,"attrs":2995},{"color":556},{"_uid":2997,"hide":29,"title":2998,"component":675,"description":2999},"a1b3b7d1-ca80-4042-b134-83c3149de2a2","Gibt es eine Betragsobergrenze für Eigenbelege?",{"type":98,"content":3000},[3001],{"type":101,"attrs":3002,"content":3003},{"textAlign":26},[3004],{"text":3005,"type":107,"marks":3006},"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.",[3007],{"type":159,"attrs":3008},{"color":556},[3010],{"cta":3011,"_uid":3012,"title":3013,"eyebrow":3024,"subtitle":3027,"component":178,"textAlign":23,"eyebrowPill":29,"checkmarkList":29,"flexibleSection":3030,"sectionSettings":3031,"displaySeparator":29,"breakLineOnMobile":29,"subtitleLeftBorder":29,"customTitleFontSize":23},[],"7cec6cb7-d574-431b-a391-ae4ed79fcc1d",{"type":98,"content":3014},[3015],{"type":178,"attrs":3016,"content":3017},{"level":180,"textAlign":26},[3018],{"text":3019,"type":107,"marks":3020},"Häufig gestellte Fragen zu Ersatz- und Eigenbelegen:",[3021,3023],{"type":159,"attrs":3022},{"color":556},{"type":344},{"type":98,"content":3025},[3026],{"type":101},{"type":98,"content":3028},[3029],{"type":101},[],[],[],"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",[3042,3043,3044],{"path":3040,"name":26,"lang":38,"published":26},{"path":3040,"name":26,"lang":33,"published":26},{"path":3040,"name":26,"lang":41,"published":26},1793980919102]