{"id":795583,"date":"2022-02-21T09:45:00","date_gmt":"2022-02-21T09:45:00","guid":{"rendered":"https:\/\/www.capgemini.com\/de-de\/?post_type=research-and-insight&p=795583"},"modified":"2025-03-05T06:04:56","modified_gmt":"2025-03-05T06:04:56","slug":"digitalisierung-der-umsatzsteuer","status":"publish","type":"research-and-insight","link":"https:\/\/www.capgemini.com\/de-de\/insights\/research\/digitalisierung-der-umsatzsteuer\/","title":{"rendered":"Digitalisierung der Umsatzsteuer"},"content":{"rendered":"\n
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Digitalisierung der Umsatzsteuer<\/h1><\/div>

Ein Weg zu mehr Steuergerechtigkeit in Europa<\/h2>
Download Point of View<\/span>781 KB pdf<\/span><\/a><\/div><\/div><\/div><\/div><\/div><\/div><\/header>\n\n\n\n
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Mit dem aktuellen Koalitionsvertrag ist die Bek\u00e4mpfung des Umsatzsteuerbetrugs prominent auf die politische Agenda ger\u00fcckt. Konkret gefordert ist die Einf\u00fchrung eines elektronischen Meldesystems f\u00fcr die Erstellung, Pr\u00fcfung und Weiterleitung von Rechnungen.<\/p>\n\n\n\n

Warum die Umsatzsteuer?<\/h2>\n\n\n\n

Die Umsatzsteuer tr\u00e4gt mit insgesamt bald 200 Mrd. Euro (2019: 183 Mrd. Euro, 2020: nur 168 Mrd. Euro wg. Pandemie) zu einem wesentlichen Teil zur Finanzierung von Bund, L\u00e4ndern und Kommunen bei. Gleichzeitig ist sie anf\u00e4llig f\u00fcr Betrug, wodurch der \u00f6ffentlichen Hand jedes Jahr erhebliche Einnahmen entgehen. Durch Umsatzsteuerkarusselle in der EU, Vorsteuerbetrug oder Umsatzsteuerhinterziehung entsteht in Deutschland nach Sch\u00e4tzungen j\u00e4hrlich eine Mehrwertsteuerl\u00fccke von mehr als 20 Mrd. Euro.  Viele europ\u00e4ische L\u00e4nder sind bereits dabei, diese L\u00fccke zu schlie\u00dfen und treten dem Umsatzsteuerbetrug durch den Technologieeinsatz und Clearing-Verfahren offensiv gegen\u00fcber. Das erh\u00f6ht den Handlungsdruck auch in Deutschland, das ohne entsprechende Ma\u00dfnahmen Umsatzsteuerbetr\u00fcger aus ganz Europa anziehen w\u00fcrde.<\/p>\n\n\n\n

Was ist zu tun?<\/h2>\n\n\n\n

Eine Anpassung des Umsatzsteuerrechts kommt \u2013 bedingt durch den hohen Abstimmungsaufwand auf nationaler und EU-Ebene \u2013 als kurzfristige L\u00f6sung nicht in Frage.
Ein gangbarer Weg besteht jedoch in der nationalen Nutzung der E-Rechnung. Damit lie\u00dfe sich die Digitalisierung der Umsatzsteuer in einem zweistufigen Vorgehen umsetzen:<\/p>\n\n\n\n

    \n
  1. Einf\u00fchrung eines nationalen, zentralen Rechnungsregisters erm\u00f6glicht Transparenz und elektronische Pr\u00fcfungen,<\/li>\n\n\n\n
  2. Umsatzsteuerclearing durch direkten Ausgleich (\u201enetting\u201c) von Vorsteuer und Umsatzsteuer.<\/li>\n<\/ol>\n\n\n\n

    Ein nationales Rechnungsregister schafft Transparenz ist die Basis f\u00fcr das im Koalitionsvertrag geforderte elektronische Meldesystem. Die Leistenden k\u00f6nnen dar\u00fcber alle Rechnungen einstellen, die die Leistungsempf\u00e4nger anschlie\u00dfend verifizieren k\u00f6nnen. In einem weiteren Schritt kann direkt ein Clearing (Ausgleich) der Umsatzsteuerforderungen der Finanzverwaltung gegen die Vorsteuerforderungen der Unternehmer erfolgen. Das Grundprinzip des Verfahrens besteht darin, dass eine Vorsteuer erst erstattet wird, wenn die Rechnung \u00fcber das zentrale Rechnungsregister bezogen und die Umsatzsteuer hierzu abgef\u00fchrt worden ist.<\/p>\n\n\n\n

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