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 cash register system operator.
For the verification of traceability and verifiability, the GoBDrequires meaningful and up-to-date process documentationthat documents all system and process changes in terms ofcontent and time without gaps. It must result from how theregulations documented in the GoBD are observed and theprocedural documentation must be comprehensible andverifiable for an expert third party within a reasonable time. The prerequisite for the traceability of the target procedure isproper procedural documentation, which must contain adescription of all procedural components, data anddocuments required for understanding the bookkeeping. Thisprocedural documentation is part of the work instructionsand other organisational documents and must be kept inaccordance with the legal retention period.
The complete process documentation includes both thedocumentation provided by SimplyDelivery GmbH as the POSsystem manufacturer and the documentation that you as thePOS system operator create and make available to thefinancial administrations.
The obligation to prepare procedural documentation existsregardless of the size of the company and the hardware andsoftware used for accounting. SimplyDelivery recommendsthe following exemplary structure for a comprehensiveprocess documentation that you have created and which alsocontains the documentation provided by SimplyDelivery.
Structure and process organization of the areas involved
Supplementary legal bases other than HGB, AO and UStG
Documentation basics Storage and archiving regulations
Document processing, document flow
The technical description of the POS system can be found inthis user manual as well as in the detailed SimplyDeliveryprocess documentation, which you can find under the menu item “GoBD export” or “GoBD protocol“.
Organisational and work instructions
Business processes in normal operation
Updating of processes and documentation
Organisational and technical controls
Implementation of the process documentation in practice
Accompanying documentation and tax-relevant data