[{"data":1,"prerenderedAt":2612},["ShallowReactive",2],{"de-blog/gobd-konforme-software":3,"de-global-content":582,"de-article-global-content":1900,"de-blog-article-more-articles-208802957":2158,"MarkdownRenderer_2soX10aZ8fWWcC0i8b7Lx7N0X0635gwGHFNAtlUyQ":2605},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":569,"full_slug":570,"sort_by_date":53,"position":571,"tag_list":572,"is_startpage":30,"parent_id":573,"meta_data":53,"group_id":574,"first_published_at":575,"release_id":53,"lang":59,"path":53,"alternates":576,"default_full_slug":577,"translated_slugs":578},"GoBD-konforme Software: Das sollten Sie wissen","2022-10-24T17:00:20.871Z","2026-11-04T21:25:14.662Z","2026-11-04T21:25:14.689Z",208802957,"c2ae8783-2756-486a-bd9a-164167dcb74c",{"_uid":11,"roles":12,"title":4,"author":13,"topics":69,"content":100,"category":464,"language":490,"component":477,"heroMedia":491,"sidebarCta":497,"publishedAt":498,"readingTime":499,"redirectUrl":24,"listingImage":500,"metaDescription":24,"componentsAfterTheArticle":501},"b809271f-4bde-43d0-b5a4-238f60fc19e4",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":51,"full_slug":52,"sort_by_date":53,"position":54,"tag_list":55,"is_startpage":30,"parent_id":56,"meta_data":53,"group_id":57,"first_published_at":58,"release_id":53,"lang":59,"path":53,"alternates":60,"default_full_slug":61,"translated_slugs":62,"_stopResolving":68},"Helena Kleine","2022-10-19T17:36:57.152Z","2026-03-12T10:47:18.012Z","2026-03-12T10:47:20.541Z",206165091,"b7a9a2a4-7a2d-4d1f-ae95-6493d01ac71b",{"_uid":21,"name":14,"links":22,"picture":37,"lastName":39,"component":40,"firstName":41,"description":42},"c3ed0e10-6263-4733-8202-dfd040e90030",[23],{"tag":24,"_uid":25,"icon":26,"link":31,"type":24,"label":24,"style":35,"component":36,"onClickEvent":24,"openInANewTab":30,"horizontalFill":30},"","4747640b-1787-4766-88ac-a275146e50e5",{"id":27,"alt":24,"name":24,"focus":24,"title":24,"filename":28,"copyright":24,"fieldtype":29,"is_external_url":30},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",false,{"id":24,"url":32,"linktype":33,"fieldtype":34,"cached_url":32},"https://www.linkedin.com/in/helena-kleine-86275872","url","multilink","primary","cta",{"alt":38,"name":24,"focus":24,"title":24,"filename":38,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/433x433/c9d214cd2d/klein.jpeg","Kleine","author","Helena",{"type":43,"content":44},"doc",[45],{"type":46,"content":47},"paragraph",[48],{"text":49,"type":50},"Helena Kleine sammelte reichlich Erfahrung im SaaS-Vertrieb und lernte so, wie wichtig informative Inhalte und Ressourcen für Kunden sind. Aktuelle unterstützt sie Spendesk als Expertin für Themen rund um Finanzen und Buchhaltung. ","text","helena-kleine","de/blog/author/helena-kleine",null,-280,[],176408854,"c66c945a-8fee-45f5-a751-dd3b7d65750b","2022-11-02T15:26:04.249Z","de",[],"blog/author/helena-kleine",[63,65,66],{"path":61,"name":53,"lang":64,"published":53},"fr",{"path":61,"name":53,"lang":59,"published":53},{"path":61,"name":53,"lang":67,"published":53},"es",true,[70],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":77,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":91,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":73,"release_id":53,"lang":59,"path":53,"alternates":94,"default_full_slug":95,"translated_slugs":96,"_stopResolving":68},"Finanzstrategie","2026-11-04T21:22:58.572Z","2026-11-04T21:25:00.992Z","2026-11-04T21:25:01.009Z",238132341061715,"17ddc9f9-c1fc-484c-b833-ecdb27ee4083",{"seo":78,"_uid":86,"name":71,"component":87},[79],{"_uid":80,"noIndex":30,"component":81,"metaFields":82},"aa02e28d-9724-485f-9435-7706aa6d917f","seo",{"_uid":83,"plugin":84,"description":85},"e7c3459d-0516-4bdf-a09b-6322304d50c6","meta-fields","Finanzstrategie für CFOs und Finanzteams: Finanzplanung, Controlling, Cashflow und strategische Ziele.","9d183fff-7072-45c0-8209-2e25acf8cafd","tag","finanzstrategie","de/blog/topic/finanzstrategie",-590,[],176456153,"076fb660-89a8-451b-b3c4-fd2f355620b5",[],"blog/topic/finanzstrategie",[97,98,99],{"path":95,"name":53,"lang":64,"published":53},{"path":95,"name":53,"lang":59,"published":53},{"path":95,"name":53,"lang":67,"published":53},{"type":43,"content":101},[102,122,167,176,183,187,191,199,216,221,225,236,240,246,252,257,261,280,286,292,296,304,309,313,318,322,326,330,335,339,343,350,355,359,367,372,376,388,409,414,418,422,442,446,451,455,459],{"type":46,"content":103},[104,106,120],{"text":105,"type":50},"Wer seine gesamte Buchhaltung heutzutage noch ohne digitale Lösungen abgewickelt, hat entweder sehr viel freie Zeit oder das letzte Jahrzehnt hinter dem Mond verbracht. Immer mehr Unternehmen entscheiden sich sogar für eine ",{"text":107,"type":50,"marks":108},"komplett digitale Buchhaltung",[109],{"type":110,"attrs":111},"link",{"href":112,"uuid":113,"anchor":53,"target":53,"linktype":114,"story":115},"digitale-buchhaltung","a13f796a-e2f2-4ce2-a5c7-b49b7140e409","story",{"name":116,"id":117,"uuid":113,"slug":112,"url":118,"full_slug":119,"_stopResolving":68},"Digitale Buchhaltung – so arbeiten Finanzteams papierlos",208802461,"blog/digitale-buchhaltung","de/blog/digitale-buchhaltung",{"text":121,"type":50},". Das bedeutet, dass in Papierform eingehende Rechnungen unverzüglich eingescannt werden und ausgehende Rechnungen nur noch per E-Mail verschickt werden.",{"type":46,"content":123},[124,126,131,133,137,139,143,145,149,151,165],{"text":125,"type":50},"Doch für die Buchführung in „elektronischer Form” gibt es – natürlich – Regeln: die ",{"text":127,"type":50,"marks":128},"G",[129],{"type":130},"bold",{"text":132,"type":50},"rundsätze zur ",{"text":134,"type":50,"marks":135},"o",[136],{"type":130},{"text":138,"type":50},"rdnungsmäßigen Führung und Aufbewahrung von ",{"text":140,"type":50,"marks":141},"B",[142],{"type":130},{"text":144,"type":50},"üchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum ",{"text":146,"type":50,"marks":147},"D",[148],{"type":130},{"text":150,"type":50},"atenzugriff. Abgekürzt wird das Monstrum, Sie haben es geahnt, mit ",{"text":152,"type":50,"marks":153},"GoBD",[154,164],{"type":110,"attrs":155},{"href":156,"uuid":157,"anchor":53,"target":158,"linktype":114,"story":159},"/gobd","6d3f8d6c-c7de-484f-82d3-6e6790610831","_self",{"name":160,"id":161,"uuid":157,"slug":162,"url":162,"full_slug":163,"_stopResolving":68},"Ask Page: Was sind die GoBD?",130863388,"gobd","de/gobd",{"type":130},{"text":166,"type":50},".",{"type":168,"attrs":169},"blok",{"id":170,"body":171},"9b02bd3a-d8b1-4de1-a03e-458268968e3c",[172],{"_uid":173,"html":174,"component":175},"i-7dac51ff-ad87-4867-9e55-273735e6deb0","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-70d03e80-8392-4975-b2b4-c17cb161b293\">\u003Cspan class=\"hs-cta-node hs-cta-70d03e80-8392-4975-b2b4-c17cb161b293\" id=\"hs-cta-70d03e80-8392-4975-b2b4-c17cb161b293\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/70d03e80-8392-4975-b2b4-c17cb161b293\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-70d03e80-8392-4975-b2b4-c17cb161b293\" style=\"border-width:0px;\" height=\"600\" width=\"1200\" src=\"https://no-cache.hubspot.com/cta/default/2694209/70d03e80-8392-4975-b2b4-c17cb161b293.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, '70d03e80-8392-4975-b2b4-c17cb161b293', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":177,"attrs":178,"content":180},"heading",{"level":179},2,[181],{"text":182,"type":50},"Darum sind die GoBD Pflicht für jedes Unternehmen",{"type":46,"content":184},[185],{"text":186,"type":50},"Stellen Sie sich folgendes Szenario vor:",{"type":46,"content":188},[189],{"text":190,"type":50},"Das Finanzamt hat den Verdacht, dass Sie bei der Steuererklärung geschummelt haben. Eine Betriebsprüferin trifft also in Ihrem Betrieb ein und möchte alle rechnungslegungsrelevanten Dokumente durchforsten. Doch Sie können Ihr leider keine dicken Ordner vorlegen, denn die Buchhaltung läuft teilweise oder komplett digital – und wer weiß, vielleicht wurden digital gespeicherte Rechnungen im Nachhinein einfach editiert oder sogar ganz gelöscht?",{"type":46,"content":192},[193,195],{"text":194,"type":50},"Damit das nicht passieren kann, gibt es die GoBD. Die GoBD sind eine Verwaltungsanweisung, die das Bundesministerium der Finanzen herausgibt. Sie sollen es den Finanzverwaltungen (sprich: dem Finanzamt) ermöglichen, Geschäftsvorfälle ",{"text":196,"type":50,"marks":197},"nachvollziehen und nachprüfen zu können, indem Aufzeichnungen unveränderlich digital gespeichert werden.",[198],{"type":130},{"type":46,"content":200},[201,203,214],{"text":202,"type":50},"Besteht der Verdacht auf Steuerhinterziehung, muss das Finanzamt in der Lage sein, eingehende und ausgehende Zahlungen einzusehen. Und wenn ein Unternehmen ein Kassensystem oder eine ",{"text":204,"type":50,"marks":205},"Buchhaltungssoftware",[206],{"type":110,"attrs":207},{"href":208,"uuid":209,"anchor":53,"target":158,"linktype":114,"story":210},"/buchhaltungssoftware","e74dd5e7-326a-45b6-872c-e3a1454e8ade",{"name":204,"id":211,"uuid":209,"slug":212,"url":212,"full_slug":213,"_stopResolving":68},128439701,"buchhaltungssoftware","de/buchhaltungssoftware",{"text":215,"type":50}," einsetzt, in der Rechnungen einfach gelöscht oder verfälscht werden können, ist diese Möglichkeit nicht mehr gegeben.",{"type":177,"attrs":217,"content":218},{"level":179},[219],{"text":220,"type":50},"GoBD-konforme Software & Datenverarbeitungssysteme",{"type":46,"content":222},[223],{"text":224,"type":50},"Was versteht man unter Haupt-, Vor- und Nebensystemen?",{"type":46,"content":226},[227,229,235],{"text":228,"type":50},"Wenn Sie sich mit den GoBD auseinandersetzen, treffen Sie schnell auf die Begriffe der Haupt-, Vor- und Nebensysteme, daher möchten wir die Begriffe an dieser Stelle kurz erläutern. Es sind all die Programme gemeint, die an der Datenverarbeitung rechnungslegungsrelevanter Informationen beteiligt sind. Dabei sitzt das Hauptsystem in der Mitte. Hier laufen alle Informationen zusammen. In den meisten Fällen ist das Hauptsystem eine Buchhaltungs- oder ",{"text":230,"type":50,"marks":231},"ERP-Software",[232],{"type":110,"attrs":233},{"href":234,"uuid":53,"anchor":53,"target":53,"linktype":33},"/de/glossary/erp-system/",{"text":166,"type":50},{"type":46,"content":237},[238],{"text":239,"type":50},"Die vor- und nachgelagerten Systeme werden als Vor- und Nebensysteme bezeichnet. Zu ihnen gehören zum Beispiel Kassensysteme, Lohnbuchhaltungsprogramme, Software zur Zeiterfassung, zum Ausgabenmanagement oder Bankprogramme. In der Regel sind sie mit dem Hauptsystem über integrationen Verbunden.",{"type":46,"content":241},[242],{"text":243,"type":50,"marks":244},"Und die GoBD müssen eben all diese Programme erfüllen.",[245],{"type":130},{"type":168,"attrs":247},{"id":170,"body":248},[249],{"_uid":250,"html":251,"component":175},"i-78fef140-8752-4ec8-8560-b89e3d3b3f9f","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-c87ce8a0-ec12-4b5e-b7ef-01c327054a0d\">\u003Cspan class=\"hs-cta-node hs-cta-c87ce8a0-ec12-4b5e-b7ef-01c327054a0d\" id=\"hs-cta-c87ce8a0-ec12-4b5e-b7ef-01c327054a0d\">\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/c87ce8a0-ec12-4b5e-b7ef-01c327054a0d\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-c87ce8a0-ec12-4b5e-b7ef-01c327054a0d\" style=\"border-width:0px;\" height=\"2625\" width=\"5000\" src=\"https://no-cache.hubspot.com/cta/default/2694209/c87ce8a0-ec12-4b5e-b7ef-01c327054a0d.png\"  alt=\"30 Tools für Finanzteams\"/>\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, 'c87ce8a0-ec12-4b5e-b7ef-01c327054a0d', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->",{"type":177,"attrs":253,"content":254},{"level":179},[255],{"text":256,"type":50},"Das ist bei der Auswahl GoBD-konformer Software zu beachten",{"type":46,"content":258},[259],{"text":260,"type":50},"Um die GoBD umzusetzen braucht es zwei Dinge:",{"type":262,"attrs":263,"content":266},"ordered_list",{"order":264,"key":265},1,"ol-0",[267,274],{"type":268,"content":269},"list_item",[270],{"type":46,"content":271},[272],{"text":273,"type":50},"Die richtigen Prozesse, die regelmäßigen Selbstkontrollen unterzogen und in der Verfahrensdokumentation beschrieben werden.",{"type":268,"content":275},[276],{"type":46,"content":277},[278],{"text":279,"type":50},"Die richtige Software, die Ihnen keine Steine in den Weg legt und über Funktionalitäten verfügt, die für die Umsetzung der GoBD wichtig sind.",{"type":46,"content":281},[282],{"text":283,"type":50,"marks":284},"Zu diesen Software-Funktionalitäten gehören:",[285],{"type":130},{"type":177,"attrs":287,"content":289},{"level":288},3,[290],{"text":291,"type":50},"Geordnete und fristgerechte Aufbewahrung, z. B. durch eine Archivierungsfunktion",{"type":46,"content":293},[294],{"text":295,"type":50},"Rechnungen, egal ob Eingangsrechnungen oder Ausgangsrechnungen, müssen von Unternehmen zehn Jahre lang aufbewahrt werden. Erfolgt die Aufbewahrung digital, muss also eine entsprechende Archivierung möglich sein. Zudem empfiehlt es sich, die Dokumente nach einer gewissen Ordnung archivieren und über Suchfunktion finden zu können.",{"type":46,"content":297},[298,302],{"text":299,"type":50,"marks":300},"Wichtig:",[301],{"type":130},{"text":303,"type":50}," Nicht jedes Datenverarbeitungssystem braucht eine eigene Archivierungsfunktion, solange Rechnungen zum Beispiel im Hauptsystem langfristig gespeichert werden können.",{"type":177,"attrs":305,"content":306},{"level":288},[307],{"text":308,"type":50},"Zugriffskontrollen",{"type":46,"content":310},[311],{"text":312,"type":50},"Die GoBD erwähnt Zugangs- und Zugriffskontrollen unter dem Punkt „Datensicherheit”. Jede Software, in der rechnungslegungsrelevante Daten verarbeitet werden, sollte über die Möglichkeit zur Zugriffskontrolle verfügen.",{"type":177,"attrs":314,"content":315},{"level":288},[316],{"text":317,"type":50},"Datensicherheit",{"type":46,"content":319},[320],{"text":321,"type":50},"Die Formulierung der GoBD zur Datensicherheit ist sehr offen. So heißt es:",{"type":46,"content":323},[324],{"text":325,"type":50},"„Werden die Daten, Datensätze, elektronischen Dokumente und elektronischen Unterlagen nicht ausreichend geschützt und können deswegen nicht mehr vorgelegt werden, so ist die Buchführung formell nicht mehr ordnungsmäßig.”",{"type":46,"content":327},[328],{"text":329,"type":50},"Es wird hier also keine konkrete Anforderung zum Beispiel an einen Serverstandort in der EU gestellt. Was Daten aber genau „sicher” macht, liegt im Ermessensspielraum eines jeden Unternehmens. Bei etablierten Softwareanbietern ist die Wahrscheinlichkeit, dass Daten plötzlich einfach weg sind, verschwindend gering.",{"type":177,"attrs":331,"content":332},{"level":288},[333],{"text":334,"type":50},"Unveränderbarkeit der Daten, die Grundlagen für eine Buchung waren",{"type":46,"content":336},[337],{"text":338,"type":50},"Hat bereits eine Buchung aufgrund einer Rechnung stattgefunden (zum Beispiel, indem die Rechnung bezahlt wurde), dann darf keine Veränderbarkeit mehr möglich sein.",{"type":46,"content":340},[341],{"text":342,"type":50},"Ein Beispiel: Hat Ihr Unternehmen einem Kunden eine Rechnung geschickt, die erst bezahlt und danach doch noch beanstandet wurde, dann kann die Rechnung nicht einfach nachträglich unter der gleichen Rechnungsnummer editiert werden. Stattdessen muss eine komplett neue Rechnung erstellt werden (ggf. nachdem die erste Rechnung durch eine Gutschrift ausgeglichen wurde). Die alte, fehlerhafte Rechnung darf sich außerdem nicht löschen lassen.",{"type":46,"content":344},[345],{"type":346,"attrs":347},"image",{"id":53,"alt":53,"src":348,"title":53,"source":53,"copyright":53,"meta_data":349},"https://lh3.googleusercontent.com/7JpzXSi5SFg3r4FD_iRaRciMV6-Wv7v4Ws_OSa1mvVUIa0_IWgc1VOO67awGZ4k6ZxpAAP7dvc1feViYaFfdlF9y5XQbPCg7pVxeLrQXgJTwfeNb9761mc_cdifW-R0MwikyE69_",{},{"type":177,"attrs":351,"content":352},{"level":288},[353],{"text":354,"type":50},"Protokollierung von Änderungen durch Versionshistorie",{"type":46,"content":356},[357],{"text":358,"type":50},"Daten, die nicht Grundlage für eine Buchung waren, können natürlich geändert werden. Zum Beispiel, wenn Sie eine Rechnungs erstellt haben und sofort merken, dass der Leistungszeitraum falsch ist. In dem Fall müssen Sie keine neue Rechnung erstellen, sondern können die bestehende Rechnung editieren. Wichtig ist, dass sich die Editierung nachvollziehen lässt.",{"type":168,"attrs":360},{"id":170,"body":361},[362],{"_uid":363,"text":364,"color":365,"title":24,"component":366},"i-4eb38676-9f6d-4400-b65c-eb72e59da819","**Ergänzende Anmerkung: das Problem mit Office-Lösungen**\n\nDer Einsatz von Office-Lösungen wie Word oder Excel ist bei allen rechnungslegungsrelevanten Vorgängen kritisch zu beurteilen. Diese Lösungen verfügen weder über Zugriffskontrollen noch über Unveränderbarkeit oder die automatische Protokollierung von Änderungen.\n\nDie GoBD erwähnen den Einsatz von Office-Produkten sogar explizit in einem ihrer „Beispiele für unzulässige Vorgänge”:\n\n**“Elektronische Grund(buch)aufzeichnungen aus einem Kassen- oder Warenwirtschaftssystem werden über eine Datenschnittstelle in ein Officeprogramm exportiert, dort unprotokolliert editiert und anschließend über eine Datenschnittstelle reimportiert.”**","purple","callout",{"type":177,"attrs":368,"content":369},{"level":179},[370],{"text":371,"type":50},"Was steckt hinter GoBD-zertifizierter Software?",{"type":46,"content":373},[374],{"text":375,"type":50},"Fun Fact: Die Finanzverwaltung trifft „keine allgemeingültigen Aussagen” und vergibt keine „Positivtestate” für Softwarelösungen. Die GoBD-Zertifikate, die sich einige Anbieter von Finanzlösungen auf die Fahnen schreiben, werden von Wirtschaftsprüfern oder Beratungsunternehmen vergeben und sind nicht bindend.",{"type":46,"content":377},[378,380,386],{"text":379,"type":50},"Bei einer Betriebsprüfung ist sogar eher damit zu rechnen, dass ein solches Zertifikat den Betriebsprüfer überhaupt nicht interessiert – so berichtet jedenfalls ",{"text":381,"type":50,"marks":382},"Das Handwerk",[383],{"type":110,"attrs":384},{"href":385,"uuid":53,"anchor":53,"target":53,"linktype":33},"https://www.handwerk.com/wie-verlaesslich-ist-ein-gobd-zertifikat-fuer-software",{"text":387,"type":50},". Natürlich muss eine Software ein GoBD-konformes Vorgehen unterstützen, doch mehr als durch ein GoBD-Zertifikat schützen Sie sich durch:",{"type":389,"content":390},"bullet_list",[391,397,403],{"type":268,"content":392},[393],{"type":46,"content":394},[395],{"text":396,"type":50},"Eine eingehende Prüfung der Software, mindestens hinsichtlich der oben genannten Kriterien",{"type":268,"content":398},[399],{"type":46,"content":400},[401],{"text":402,"type":50},"Eine Verfahrensdokumentation",{"type":268,"content":404},[405],{"type":46,"content":406},[407],{"text":408,"type":50},"Selbstkontrollen, ob die dokumentierten Prozesse auch wirklich eingehalten werden",{"type":177,"attrs":410,"content":411},{"level":179},[412],{"text":413,"type":50},"Also nicht vergessen: die Verfahrensdokumentation nach den GoBD",{"type":46,"content":415},[416],{"text":417,"type":50},"Sollte es doch einmal zu einer Prüfung kommen, so wird der Betriebsprüfer ziemlich sofort nach Ihrer Verfahrensdokumentation fragen. Diese ist für alle Unternehmen (und übrigens auch für Freiberufler) Pflicht. In der Verfahrensdokumentation sollten die organisatorischen und technischen Prozesse so, wie sie aussehen sollten – von der Entstehung einer Information über die Verarbeitung bis hin zur Archivierung.",{"type":46,"content":419},[420],{"text":421,"type":50},"Laut GoBD bietet es sich an, die Verfahrensdokumentation aufzuteilen in …",{"type":389,"content":423},[424,430,436],{"type":268,"content":425},[426],{"type":46,"content":427},[428],{"text":429,"type":50},"eine allgemeine Beschreibung;",{"type":268,"content":431},[432],{"type":46,"content":433},[434],{"text":435,"type":50},"eine technische Systemdokumentation;",{"type":268,"content":437},[438],{"type":46,"content":439},[440],{"text":441,"type":50},"und eine Betriebsdokumentation.",{"type":46,"content":443},[444],{"text":445,"type":50},"Bei der Erstellung ist auf eine einfache, leicht verständliche Sprache zu achten. 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So verlieren sie keine wertvolle Zeit und können sich auf wichtigere Tätigkeiten konzentrieren.",{"_uid":2082,"title":2083,"component":508,"description":2084},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","Wie funktioniert Spendesk?",{"type":43,"content":2085},[2086],{"type":46,"content":2087},[2088,2090,2091,2092,2096,2097,2099,2100,2101,2103,2104,2105,2109,2110,2112,2113,2114,2116,2117,2118,2120,2124,2126,2127,2128,2130,2131,2132],{"text":2089,"type":50},"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":1934},{"type":1934},{"text":2093,"type":50,"marks":2094},"Für Beschäftigte",[2095],{"type":130},{"type":1934},{"text":2098,"type":50},"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":1934},{"type":1934},{"text":2102,"type":50},"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":1934},{"type":1934},{"text":2106,"type":50,"marks":2107},"Für Finanzteams",[2108],{"type":130},{"type":1934},{"text":2111,"type":50},"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":1934},{"type":1934},{"text":2115,"type":50},"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":1934},{"type":1934},{"text":2119,"type":50},"Wenn eine Ausgabe mit einer Spendesk-Karte getätigt wird, macht der/die Mitarbeitende beim Kauf einfach ",{"text":2121,"type":50,"marks":2122},"ein Foto von der Quittung",[2123],{"type":130},{"text":2125,"type":50},". So gehen keine Belege mehr verloren.",{"type":1934},{"type":1934},{"text":2129,"type":50},"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":1934},{"type":1934},{"text":2133,"type":50},"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.",[2135],{"cta":2136,"_uid":2137,"title":2138,"eyebrow":2145,"subtitle":2148,"component":177,"textAlign":24,"sectionSettings":2154,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"3a4e21f5-9dd8-421d-b801-700d2fd12756",{"type":43,"content":2139},[2140],{"type":177,"attrs":2141,"content":2142},{"level":179},[2143],{"text":2144,"type":50},"Nutzen Sie Spendesk",{"type":43,"content":2146},[2147],{"type":46},{"type":43,"content":2149},[2150],{"type":46,"content":2151},[2152],{"text":2153,"type":50},"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",[2159,2293,2414,2485],{"name":2160,"created_at":2161,"published_at":2162,"updated_at":2163,"id":2164,"uuid":2165,"content":2166,"slug":2281,"full_slug":2282,"sort_by_date":53,"position":2283,"tag_list":2284,"is_startpage":30,"parent_id":573,"meta_data":53,"group_id":2285,"first_published_at":2286,"release_id":53,"lang":59,"path":53,"alternates":2287,"default_full_slug":2288,"translated_slugs":2289},"Controlling – ein Überblick","2022-11-03T20:39:14.267Z","2026-11-04T21:25:13.349Z","2026-11-04T21:25:13.371Z",214317370,"eba3f7e9-5ddd-4a3d-bb35-6c4968c90cc3",{"_uid":2167,"title":2160,"topics":2168,"category":2198,"language":2207,"component":477,"heroMedia":2208,"publishedAt":2214,"readingTime":2215,"redirectUrl":24,"listingImage":2216,"metaDescription":24,"componentsAfterTheArticle":2217},"94d971f9-480c-4174-b639-9a951a8449ab",[2169,2177],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":2170,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":2171,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":73,"release_id":53,"lang":59,"path":53,"alternates":2172,"default_full_slug":95,"translated_slugs":2173,"_stopResolving":68},{"_uid":86,"name":71,"component":87},[],[],[2174,2175,2176],{"path":95,"name":53,"lang":64,"published":53},{"path":95,"name":53,"lang":59,"published":53},{"path":95,"name":53,"lang":67,"published":53},{"name":2178,"created_at":2179,"published_at":2180,"updated_at":2181,"id":2182,"uuid":2183,"content":2184,"slug":2186,"full_slug":2187,"sort_by_date":53,"position":2188,"tag_list":2189,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":2190,"first_published_at":2191,"release_id":53,"lang":59,"path":53,"alternates":2192,"default_full_slug":2193,"translated_slugs":2194,"_stopResolving":68},"Wissenswertes","2022-10-19T17:58:00.079Z","2026-09-29T09:14:27.160Z","2026-09-29T09:14:27.180Z",206171444,"05160318-158d-4023-a018-8738a41d81e0",{"_uid":2185,"name":2178,"component":87},"cf323fed-550f-48c4-81fc-c56e07b72684","wissenswertes","de/blog/topic/wissenswertes",-480,[],"7fe99c27-c464-4f8e-b4fb-1aeb6ee8822c","2022-11-02T15:24:41.413Z",[],"blog/topic/wissenswertes",[2195,2196,2197],{"path":2193,"name":53,"lang":64,"published":53},{"path":2193,"name":53,"lang":59,"published":53},{"path":2193,"name":53,"lang":67,"published":53},{"name":465,"created_at":466,"published_at":16,"updated_at":467,"id":468,"uuid":469,"content":2199,"slug":477,"full_slug":478,"sort_by_date":53,"position":479,"tag_list":2201,"is_startpage":30,"parent_id":481,"meta_data":53,"group_id":482,"first_published_at":483,"release_id":53,"lang":59,"path":53,"alternates":2202,"default_full_slug":485,"translated_slugs":2203,"_stopResolving":68},{"_uid":471,"icon":2200,"name":465,"component":476},{"id":473,"alt":474,"name":24,"focus":24,"title":24,"filename":475,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[2204,2205,2206],{"path":485,"name":53,"lang":64,"published":53},{"path":485,"name":53,"lang":59,"published":53},{"path":485,"name":53,"lang":67,"published":53},[59],[2209],{"_uid":2210,"asset":2211,"shadow":30,"caption":24,"overlay":2213,"component":346},"41b91393-7e6a-4849-a955-d8e58b91d54d",{"alt":24,"name":24,"focus":24,"title":24,"filename":2212,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/2380x1340/6b15c7eebb/controlling-20title.png",[],"2022-03-28 12:34","4",[],[2218],{"_uid":2219,"items":2220,"heading":2257,"reverse":30,"component":560,"sectionSettings":2275},"460df21c-547d-4306-bbd5-f47e0ccd0895",[2221,2230,2239,2248],{"_uid":2222,"title":2223,"component":508,"description":2224},"b5a4372d-2131-41c1-b01c-b397970f91f9","Wie verschafft Spendesk einen Überblick über alle Unternehmensausgaben?",{"type":43,"content":2225},[2226],{"type":46,"content":2227},[2228],{"text":2229,"type":50},"Spendesk verschafft einen vollständigen Überblick über alle Unternehmensausgaben durch zentrale Spendentracking-Funktionen, Echtzeitberichte und vorkonfigurierte Dashboards. Spendesk sammelt Transaktionen von physischen und virtuellen Karten, Spesenanforderungen und Rechnungen in einem Portal, erlaubt Filter nach Team, Kategorie und Projekt und stellt exportierbare Berichte für Finanzteams bereit.",{"_uid":2231,"title":2232,"component":508,"description":2233},"579ce13b-e78e-476c-a7bb-edabe9031161","Wie unterstützt Spendesk bei Budgetkontrolle und Forecasting?",{"type":43,"content":2234},[2235],{"type":46,"content":2236},[2237],{"text":2238,"type":50},"Spendesk ermöglicht strikte Budgetkontrolle und Forecasting durch flexible Budgetlimits, Echtzeit-Budgetansichten und Genehmigungsworkflows. Spendesk sendet Warnungen bei Budgetüberschreitung, erlaubt Budgetzuweisungen pro Team oder Projekt und liefert Berichtedaten für Forecasts sowie direkte Exportfunktionen in die Buchhaltung. Finanzverantwortliche nutzen Spendesk, um Kostenstellen zu überwachen und zukünftige Ausgaben datenbasiert zu planen.",{"_uid":2240,"title":2241,"component":508,"description":2242},"5e3d7384-bb9d-4148-ad34-f6923bbe7796","Wie automatisiert Spendesk Spesen- und Rechnungsprozesse?",{"type":43,"content":2243},[2244],{"type":46,"content":2245},[2246],{"text":2247,"type":50},"Spendesk automatisiert Spesen- und Rechnungsprozesse mit digitalen Belegscans, OCR-Texterkennung und automatischen Spesenabrechnungen. Spendesk verknüpft Belege mit Transaktionen, ermöglicht regelbasierte Genehmigungen und exportiert geprüfte Buchungsdaten in Buchhaltungssysteme, wodurch manuelle Erfassung entfällt und Abschlusszeiten deutlich sinken.",{"_uid":2249,"title":2250,"component":508,"description":2251},"7a14caee-99de-410f-a454-6b4920bda310","Wie integriert Spendesk mit ERP- und Buchhaltungssystemen wie DATEV?",{"type":43,"content":2252},[2253],{"type":46,"content":2254},[2255],{"text":2256,"type":50},"Spendesk integriert mit ERP- und Buchhaltungssystemen über native Integrationen und einen offenen API-Zugang, inklusive Exportformaten wie DATEV für Deutschland. Spendesk synchronisiert genehmigte Transaktionen, Rechnungen und Buchungsstapel automatisch, so dass Finanzteams Buchungsprozesse beschleunigen und doppelte Dateneingabe vermeiden.",[2258],{"cta":2259,"_uid":2260,"title":2261,"eyebrow":2268,"subtitle":2271,"component":177,"textAlign":24,"sectionSettings":2274,"breakLineOnMobile":30,"subtitleLeftBorder":30,"customTitleFontSize":24},[],"34a99ca2-61f8-42c0-83f9-ca25cf9b4b62",{"type":43,"content":2262},[2263],{"type":177,"attrs":2264,"content":2265},{"level":179},[2266],{"text":2267,"type":50},"Controlling Uberblick — FAQ",{"type":43,"content":2269},[2270],{"type":46},{"type":43,"content":2272},[2273],{"type":46},[],[2276],{"_uid":2277,"hide":30,"theme":564,"anchorId":24,"component":565,"spacingTop":24,"hideOnDevices":2278,"spacingBottom":24,"floatingImages":2279,"variableOverrides":2280},"fd1ff8f2-f4cc-4a74-9256-54a66b736216",[],[],[],"controlling-uberblick","de/blog/controlling-uberblick",1800,[],"f2c3de5e-ce3a-42dd-9b20-97a50a3b3b41","2022-11-04T10:30:25.941Z",[],"blog/controlling-uberblick",[2290,2291,2292],{"path":2288,"name":53,"lang":64,"published":53},{"path":2288,"name":53,"lang":59,"published":53},{"path":2288,"name":53,"lang":67,"published":53},{"name":2294,"created_at":2295,"published_at":2296,"updated_at":2297,"id":2298,"uuid":2299,"content":2300,"slug":2403,"full_slug":2404,"sort_by_date":53,"position":2405,"tag_list":2406,"is_startpage":30,"parent_id":573,"meta_data":53,"group_id":2407,"first_published_at":575,"release_id":53,"lang":59,"path":53,"alternates":2408,"default_full_slug":2409,"translated_slugs":2410},"Der Financial Controller – Aufgaben, Gehalt & Fähigkeiten","2022-10-24T16:59:22.436Z","2026-11-04T21:25:14.918Z","2026-11-04T21:25:14.946Z",208802942,"d712d6e8-4650-40bb-a33b-c152bf843cd4",{"_uid":2301,"title":2294,"topics":2302,"noIndex":30,"category":2311,"language":2320,"component":477,"heroMedia":2321,"publishedAt":2327,"readingTime":2328,"redirectUrl":24,"listingImage":2329,"metaDescription":2330,"componentsAfterTheArticle":2331},"cf7b63cb-cf05-4f25-a6de-f616fdc311ba",[2303],{"name":71,"created_at":72,"published_at":73,"updated_at":74,"id":75,"uuid":76,"content":2304,"slug":88,"full_slug":89,"sort_by_date":53,"position":90,"tag_list":2305,"is_startpage":30,"parent_id":92,"meta_data":53,"group_id":93,"first_published_at":73,"release_id":53,"lang":59,"path":53,"alternates":2306,"default_full_slug":95,"translated_slugs":2307,"_stopResolving":68},{"_uid":86,"name":71,"component":87},[],[],[2308,2309,2310],{"path":95,"name":53,"lang":64,"published":53},{"path":95,"name":53,"lang":59,"published":53},{"path":95,"name":53,"lang":67,"published":53},{"name":465,"created_at":466,"published_at":16,"updated_at":467,"id":468,"uuid":469,"content":2312,"slug":477,"full_slug":478,"sort_by_date":53,"position":479,"tag_list":2314,"is_startpage":30,"parent_id":481,"meta_data":53,"group_id":482,"first_published_at":483,"release_id":53,"lang":59,"path":53,"alternates":2315,"default_full_slug":485,"translated_slugs":2316,"_stopResolving":68},{"_uid":471,"icon":2313,"name":465,"component":476},{"id":473,"alt":474,"name":24,"focus":24,"title":24,"filename":475,"copyright":24,"fieldtype":29,"is_external_url":30},[],[],[2317,2318,2319],{"path":485,"name":53,"lang":64,"published":53},{"path":485,"name":53,"lang":59,"published":53},{"path":485,"name":53,"lang":67,"published":53},[59],[2322],{"_uid":2323,"asset":2324,"shadow":30,"caption":24,"overlay":2326,"component":346},"54827e71-e56c-48ed-bea3-a1296e08ec5e",{"alt":24,"name":24,"focus":24,"title":24,"filename":2325,"copyright":24,"fieldtype":29,"is_external_url":30},"https://a.storyblok.com/f/146026/2380x1342/05f5c55653/financial-20controller-20feature.png",[],"2023-09-25 00:00","6",[],"Was macht ein Financial Controller? Alle Infos zu Aufgaben, Gehalt und den wichtigsten Fähigkeiten für den Einstieg und die Karriere.",[2332],{"_uid":2333,"items":2334,"heading":2380,"reverse":30,"component":560,"sectionSettings":2397},"51c06a5c-fc33-414d-a589-f4efe3365b56",[2335,2344,2353,2362,2371],{"_uid":2336,"title":2337,"component":508,"description":2338},"9ccbbe0a-258e-43bd-98e8-cc6d6f1c2f37","Was ist Ausgabenmanagement und wie hilft Spendesk dabei?",{"type":43,"content":2339},[2340],{"type":46,"content":2341},[2342],{"text":2343,"type":50},"Ausgabenmanagement ist der End-to-End-Prozess zur Kontrolle und Verbuchung von Firmenausgaben. Spendesk automatisiert diesen Prozess mit physischen und virtuellen Karten, konfigurierbaren Genehmigungsworkflows, automatisierten Spesenabrechnungen und mobilem Beleg-Upload, wodurch Buchhaltung Ausgaben in Echtzeit verfolgt und Kostenstellen, Sachkonten sowie Mehrwertsteuersätze korrekt zuweist.",{"_uid":2345,"title":2346,"component":508,"description":2347},"4059b893-b2d2-4299-8854-fb64ba2197d5","Wie funktioniert Spendesk für Budgetkontrolle und Spesenverwaltung?",{"type":43,"content":2348},[2349],{"type":46,"content":2350},[2351],{"text":2352,"type":50},"Spendesk ist eine Ausgabenmanagement-Plattform, die physische und virtuelle Karten, automatisierte Spesenabrechnungen und konfigurierbare Genehmigungsworkflows kombiniert. Mitarbeitende beantragen Beträge und zahlen mit Spendesk-Karten; Belege werden per App hochgeladen. Finanzteams nutzen Echtzeit-Übersichten, Ausgabenlimits und direkte Zuweisung von Mehrwertsteuersätzen vor dem Export in die Buchhaltungssoftware.",{"_uid":2354,"title":2355,"component":508,"description":2356},"0401ce9f-eb05-4c2a-bf62-3f872ff079ec","Welche Aufgaben hat ein Financial Controller?",{"type":43,"content":2357},[2358],{"type":46,"content":2359},[2360],{"text":2361,"type":50},"Ein Financial Controller überwacht Finanzprozesse, erstellt Monatsabschlüsse, analysiert Abweichungen und steuert Budget- sowie Liquiditätsplanung. 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