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Der Kartenumsatz ersetzt nicht automatisch den Beleg. Für die Buchhaltung und den Vorsteuerabzug muss nachvollziehbar sein, wofür die Zahlung erfolgt ist.",[1663],{"type":1242,"attrs":1664},{"color":1588},{"_uid":1666,"hide":38,"title":1667,"component":1603,"description":1668},"16d95bd6-c61e-4336-a8f8-31eee98d7324","Wie lange müssen Belege aufbewahrt werden?",{"type":44,"attrs":1669,"content":1670},{"backgroundColor":17},[1671],{"type":57,"attrs":1672,"content":1673},{"textAlign":17},[1674],{"text":1675,"type":53,"marks":1676},"Buchungsbelege wie Rechnungen und Quittungen müssen grundsätzlich acht Jahre aufbewahrt werden. Für Bücher, Jahresabschlüsse und bestimmte weitere Unterlagen gelten längere Fristen.",[1677],{"type":1242,"attrs":1678},{"color":1588},{"_uid":1680,"hide":38,"title":1681,"component":1603,"description":1682},"3c7f3a39-ff20-4936-8936-4980fcd4a9e6","Kann eine Firmenkarte die Kilometerpauschale ersetzen?",{"type":44,"attrs":1683,"content":1684},{"backgroundColor":17},[1685],{"type":57,"attrs":1686,"content":1687},{"textAlign":17},[1688],{"text":1689,"type":53,"marks":1690},"Nein. Die Kilometerpauschale wird unabhängig von der Firmenkarte erstattet. Für die Nutzung eines privaten Pkw gelten grundsätzlich 0,30 Euro je Kilometer. Die steuerlichen Voraussetzungen sollten im Einzelfall geprüft werden.",[1691],{"type":1242,"attrs":1692},{"color":1588},{"_uid":1694,"hide":38,"title":1695,"component":1603,"description":1696},"51aa5b73-7f3e-4094-b77d-ea3ca2edfbd1","Welche Ausgaben eignen sich für virtuelle Karten?",{"type":44,"attrs":1697,"content":1698},{"backgroundColor":17},[1699],{"type":57,"attrs":1700,"content":1701},{"textAlign":17},[1702],{"text":1703,"type":53,"marks":1704},"Virtuelle Karten eignen sich besonders für Software-Abonnements, Onlinekäufe, Kampagnen und einzelne Projekte. 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Ob das der Fall ist, hängt von der konkreten Funktion und ihrer Nutzung ab.",[1893],{"type":1242,"attrs":1894},{"color":1588},{"_uid":1896,"hide":38,"title":1897,"component":1603,"description":1898},"6ac87d90-f6e7-414f-9413-d3c8629fc0a3","Wie lange müssen Protokolle aufbewahrt werden?",{"type":44,"attrs":1899,"content":1900},{"backgroundColor":17},[1901],{"type":57,"attrs":1902,"content":1903},{"textAlign":17},[1904],{"text":1905,"type":53,"marks":1906},"Für Betreiber von Hochrisiko-Systemen sieht der EU AI Act grundsätzlich eine Aufbewahrung automatisch erzeugter Protokolle von mindestens sechs Monaten vor, soweit die Protokolle unter ihrer Kontrolle stehen. Für andere Systeme sollte die Aufbewahrung gemeinsam mit Datenschutz und Compliance festgelegt werden.",[1907],{"type":1242,"attrs":1908},{"color":1588},{"_uid":1910,"hide":38,"title":1911,"component":1603,"description":1912},"59e96f5c-3e1d-4614-8634-f77b39ecb97e","Was sollte ein Anbieter zum EU AI Act nachweisen?",{"type":44,"attrs":1913,"content":1914},{"backgroundColor":17},[1915],{"type":57,"attrs":1916,"content":1917},{"textAlign":17},[1918],{"text":1919,"type":53,"marks":1920},"Der Anbieter sollte für jede KI-Funktion Zweck, Risikoeinstufung, Datenverarbeitung, Modellgrenzen, Protokollierung, menschliche Übersteuerung und Informationspflichten erläutern. 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Sehen Sie, wie Spendesk Teillieferungen, Abweichungen und Freigaben abbildet.",[2035],{"cta":2036,"_uid":2037,"items":2038,"heading":2123,"reverse":38,"component":1728,"sectionSettings":2146},[],"05cae922-ba8b-43d0-ba43-ed714d3b46f5",[2039,2053,2067,2081,2095,2109],{"_uid":2040,"hide":38,"title":2041,"component":1603,"description":2042},"36922ada-aacd-4ba0-931e-7dcc5c90d590","Wann reicht ein Zwei-Wege-Abgleich aus?",{"type":44,"attrs":2043,"content":2044},{"backgroundColor":17},[2045],{"type":57,"attrs":2046,"content":2047},{"textAlign":17},[2048],{"text":2049,"type":53,"marks":2050},"Ein Zwei-Wege-Abgleich kann bei wiederkehrenden Pauschalen, Software-Abonnements und vertraglich festgelegten Preisen ausreichen. Zusätzlich sollte eine zuständige Person bestätigen, dass die Leistung erbracht wurde.",[2051],{"type":1242,"attrs":2052},{"color":1588},{"_uid":2054,"hide":38,"title":2055,"component":1603,"description":2056},"16841eb5-1749-466b-a03d-c09ed0609c0c","Welche Toleranzen sind beim Drei-Wege-Abgleich sinnvoll?",{"type":44,"attrs":2057,"content":2058},{"backgroundColor":17},[2059],{"type":57,"attrs":2060,"content":2061},{"textAlign":17},[2062],{"text":2063,"type":53,"marks":2064},"Es gibt keine allgemeingültigen Werte. Unternehmen können absolute, prozentuale und mengenbezogene Toleranzen kombinieren. Die passende Grenze hängt von Warengruppe, Lieferant:in, Vertragslage und finanzieller Bedeutung ab.",[2065],{"type":1242,"attrs":2066},{"color":1588},{"_uid":2068,"hide":38,"title":2069,"component":1603,"description":2070},"131ca1fa-5f4a-4bfd-9035-b45bd25105af","Funktioniert der Drei-Wege-Abgleich bei Teillieferungen?",{"type":44,"attrs":2071,"content":2072},{"backgroundColor":17},[2073],{"type":57,"attrs":2074,"content":2075},{"textAlign":17},[2076],{"text":2077,"type":53,"marks":2078},"Ja, sofern die Software mehrere Lieferungen und offene Restmengen je Bestellung verwalten kann. 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Mit Entscheidungsregel, Rechenbeispiel und Verhandlungstipps für Finanzteams.",[2214],{"cta":2215,"_uid":2222,"image":2223,"title":2225,"subtitle":2238,"component":1594,"imageFullWidth":38},[2216],{"tag":18,"_uid":2217,"hide":38,"icon":2218,"link":2220,"type":18,"label":820,"style":211,"component":212,"mobileLabel":18,"onClickEvent":18,"openInANewTab":38,"horizontalFill":38,"isDownloadable":38},"01e5a8d7-9085-44c5-9edb-73919ebec26b",{"id":17,"alt":17,"name":18,"focus":17,"title":17,"source":17,"filename":18,"copyright":17,"fieldtype":19,"meta_data":2219},{},{"id":812,"url":18,"linktype":101,"fieldtype":128,"cached_url":813,"prep":14,"story":2221},{"name":815,"id":816,"uuid":812,"slug":817,"url":818,"full_slug":819,"_stopResolving":14},"87501dfc-1a8a-4f04-9e0a-a7149263c456",{"id":17,"alt":17,"name":18,"focus":17,"title":17,"source":17,"filename":18,"copyright":17,"fieldtype":19,"meta_data":2224},{},{"type":44,"attrs":2226,"content":2227},{"backgroundColor":17},[2228],{"type":57,"attrs":2229,"content":2230},{"textAlign":17},[2231],{"text":2232,"type":53,"marks":2233},"Zahlungsziele und Skonto besser steuern",[2234,2236],{"type":1242,"attrs":2235},{"color":1588},{"type":1590,"attrs":2237},{"class":1592},"Behalten Sie Fälligkeiten, Skontofristen und Freigaben im Blick und zahlen Sie Lieferant:innen genau zum richtigen Zeitpunkt.",[2240],{"cta":2241,"_uid":2242,"items":2243,"heading":2328,"reverse":38,"component":1728,"sectionSettings":2348},[],"fbb04536-425a-4b18-b969-d51b8de5073e",[2244,2258,2272,2286,2300,2314],{"_uid":2245,"hide":38,"title":2246,"component":1603,"description":2247},"8f241e9b-0a7a-4196-812e-0165a71361c8","Was ist der Unterschied zwischen Skonto und Zahlungsziel?",{"type":44,"attrs":2248,"content":2249},{"backgroundColor":17},[2250],{"type":57,"attrs":2251,"content":2252},{"textAlign":17},[2253],{"text":2254,"type":53,"marks":2255},"Das Zahlungsziel bezeichnet die Frist bis zur vollständigen Zahlung einer Rechnung. Skonto ist ein Preisnachlass für eine frühere Zahlung innerhalb einer kürzeren Frist.",[2256],{"type":1242,"attrs":2257},{"color":1588},{"_uid":2259,"hide":38,"title":2260,"component":1603,"description":2261},"ca2c2128-7502-4d4a-a69c-70905d39ec87","Wann sollte ein Unternehmen Skonto nutzen?",{"type":44,"attrs":2262,"content":2263},{"backgroundColor":17},[2264],{"type":57,"attrs":2265,"content":2266},{"textAlign":17},[2267],{"text":2268,"type":53,"marks":2269},"Skonto sollte genutzt werden, wenn ausreichend Liquidität vorhanden ist und der annualisierte Skontovorteil über den Kosten der Finanzierung oder der besten alternativen Verwendung des Geldes liegt.",[2270],{"type":1242,"attrs":2271},{"color":1588},{"_uid":2273,"hide":38,"title":2274,"component":1603,"description":2275},"b31b54ca-7cb5-49e3-bab1-16d32c47b62f","Wie wird der effektive Skontozins berechnet?",{"type":44,"attrs":2276,"content":2277},{"backgroundColor":17},[2278],{"type":57,"attrs":2279,"content":2280},{"textAlign":17},[2281],{"text":2282,"type":53,"marks":2283},"Der Skontosatz wird durch den um den Skontosatz reduzierten Rechnungsbetrag geteilt. Das Ergebnis wird anschließend mit 360 multipliziert und durch die zusätzlichen Finanzierungstage geteilt.",[2284],{"type":1242,"attrs":2285},{"color":1588},{"_uid":2287,"hide":38,"title":2288,"component":1603,"description":2289},"39e89f22-6f11-469a-8437-85197ae49d9f","Was bedeutet „30 Tage netto“?",{"type":44,"attrs":2290,"content":2291},{"backgroundColor":17},[2292],{"type":57,"attrs":2293,"content":2294},{"textAlign":17},[2295],{"text":2296,"type":53,"marks":2297},"„30 Tage netto“ bedeutet, dass der vollständige Rechnungsbetrag innerhalb der vereinbarten Frist bezahlt werden muss. Der Beginn der Frist richtet sich nach dem Vertrag. 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