In the case of an audit by the tax office, it may be necessary to produce the pertinent export files. You can find these under Accounting – GoBD-Export. Enter the range and time period for which you want to run the check and export the data so that you can then pass it on.
THE FOLLOWING APPLIES IN GENERAL:
IF YOU HAVE QUESTIONS ABOUT THE PROCEDURE DOCUMENTATION, PLEASE CONTACT YOUR TAX ADVISOR.
With its “Principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD)“, the Federal Ministry of Finance has defined which requirements are set for IT-supported processes from the perspective of financial administrations. In principle, the GoBD apply to all taxpayers with profit income within the meaning of § 5 EStG, §4 Paragraph 1 EStG. The responsibility for the correctness of electronic books and other required electronic records, including the procedures, lies solely with the taxpayer – you as the POS system operator.
For the verification of transparency and verifiability, the GoBD requires meaningful and up-to-date process documentation that provides complete documentation of all system and process changes in terms of content and time. It is essential that the regulations documented in the GoBD are observed and that the procedural documentation is comprehensible and can be verified by an expert third party within a reasonable period of time. The prerequisite for the transparency of the target procedure is proper procedural documentation, which must contain a description of all procedural elements, data and documents required for understanding the bookkeeping. This procedural documentation is part of the work instructions and additional organizational materials and must be kept in accordance with the legal retention period.
The complete process documentation includes both the documentation provided by SimplyDelivery GmbH as the POS system manufacturer and the documentation that you as the POS system operator create and make available to the financial authorities. It is therefore in your interest and your sole responsibility to supplement and make available the necessary documents for a full and complete procedural documentation.
The obligation to prepare procedural documentation exists regardless of the size of the company and the hardware and software used for accounting. SimplyDelivery recommends the following exemplary structure for a comprehensive process documentation that you have created and which also contains the documentation provided by SimplyDelivery.
- Company Structure
- 1. Structure and process organization of the areas involved
2. Specialist Tasks
3. Employee Qualifications
- Professional Description
- 1. supplementary legal foundations except HGB, AO and UStG
2. Storage and archiving regulations for documentation
3. Document processing, document flow
4. Process Documentation
- Technical description
The technical description of the POS system can be found in this user manual as well as in the detailed SimplyDelivery process documentation, which you can find under the menu item “GoBD export” or “GoBD protocol”.
- Organizational and Work Instructions
- Technical description
- 1. Business processes under normal operating conditions
2. Administrative processes
3. Emergency situations
4. Updating of processes and documentation
3. Organizational and technical audits
4. Implementation of the process documentation in practice