With its outstanding performance characteristics, the SOFC represents a promising technology for integration into the current energy supply system. For cell development and optimization, a reliable quantitative description of the transport mechanisms and the resulting losses are relevant. The local transport processes are calculated by a 1D model based on the non-equilibrium thermodynamics (NET). The focus of this study is the mass transport in the gas diffusion layers (GDL), which was described as simplified by Fick’s law in a previously developed model. This is first replaced by the Dusty-Gas model (DGM) and then by the thermal diffusion (Soret effect) approach. The validation of the model was performed by measuring U,j-characteristics resulting in a maximum deviation of experimental to simulated cell voltage to up to 0.93%. It is shown that, under the prevailing temperature, gradients the Soret effect can be neglected, but the extension to the DGM has to be considered. The temperature and heat flow curves illustrate the relevance of the Peltier effects. At T=1123.15 K and j=8000 A/m2, 64.44% of the total losses occur in the electrolyte. The exergetic efficiency for this operating point is 0.42. Since lower entropy production rates can be assumed in the GDL, the primary need is to investigate alternative electrolyte materials.