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Working in compliance with GoBD with FrachtPilot — 4 brilliant functions
Katharina Rösner
For your company, a proper bookkeeping unavoidable. Also others tax-relevant data Do you have to be right document and storeto make estimates, or Tax back payments to avoid. The requirements for this are set out in the GoBD, the Principles for the proper management and storage of books, records and documents in electronic form and for data access. We will explain to you exactly what the GoBD are here.
The principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD) became 2014 from Federal Ministry of Finance (BMF) introduced. Die GoBD apply to all companies that generate profits or are focused on them. They determine how you Record and store tax-related documents must.
Affected are invoices and other accounting documents. For example, tax-relevant data also includes business letters and -Mails, orders, financial statements, Complaints, Incoming payments and Sales contracts as well as organizational papers and work instructions.
All taxable companies must contact the GoBD hold. Tax offices need access to the data to verify possible violations of tax law. In fact, you should systematically collect and process tax-relevant data. In addition, the Prevented manipulation of electronically recorded data become. Due to the digital form, storage and recording may be inconsistent. In order to do justice to the variety of solutions, the Ministry of Finance is constantly updating the principles.
They are important verifiability And the immutability as well as the traceability of the documents, their timely recording, the Order, the Accuracy and completeness.
There must be a document for every business transaction. Transactions represent all financial events that change the value or assets of your company. In addition, for every booking, which is tax-relevant, a Beleg be deposited. changes Do you have to Comprehensively carry out and document.
By completeness, we mean that the document number, document date, amount and quantity information as well as document recipients and document issuers must be provided. Of course, this also includes the storage period of six or ten years.
Immutability means that you cannot or may not change your documents retrospectively. All You must document changes and deletions completely. It is therefore not allowed to create invoices as a Word file, for example, because it violates immutability and traceability. This is because you can change the file later without anyone being able to understand it.
Die timely documentation Should the ensure accurate documentation and that you don't book business transactions differently or change them retrospectively. You must also enter them with a booking within 10 days.
reservations Do you have to for the Systematically record clarity. The resulting order should ensure that third parties can also understand it. Tax auditors or Tax advisors After all, you should be able to navigate your system easily.
The documentation must also be correct. In concrete terms, this means that you are seamless and truthfully document business transactions.
According to GoBD, you also need an internal control system for your company. For example, you can use the Procedural documentation use. It comprises the Creation of information as well as the Preparation of documents, their processing, storage and finding it again. In addition, they should be able to be evaluated by machine and protected against loss and falsification.
In addition, you must document the process of procedural documentation yourself, log the access rights and which IT systems you use and what security measures you have taken.
The GoBD also provides that you not only financial accounting document completely, but also other systems such as time recording, documents, material— and inventory management, that Payment system, that cash register system And the invoicing as well as payroll.
Changes in the Code of Principles Was there 2020 and 2024, as digitization is rapidly changing the data landscape. For example, as a small business, you must always follow the GoBD. However, the tax audit now takes into account which requirements for your company size actually make sense to comply with. There are these new features:
For scanning paper documents, you should first define organizational instructions as procedural documentation. The scan authorization determines who is allowed to scan and the documents that are scanned. You also set the time and which errors should be documented. Someone must also check the completeness and readability in terms of quality control.
For the process, there is usually an employee to check documents, digitizing employees and someone for archiving and destruction.
Does the tax office at a Tax audit deficiencies stuck in your records, as a result of which the test does not run smoothly, will it be yours Evaluate profits and sales. That can Tax back payments as a result. If, as a small company, you do not comply with the GoBD in all respects, that doesn't weigh heavily if the documentation is still correct and complete.
With Freight pilot Can you preset all employee master data, customer master data and product master data. All other processes are almost automatic. You can send delivery notes and invoices automatically and the exports work with XML or PDF files. The processes record the data systematically and you can create immutable documents. So Do you meet the GoBD requirement regarding order, traceability, verifiability and accuracy as well as completeness.
When you invoices Create, can you do this fix automaticallyto make them permanent. You can even after you create them send automatically by email. To correct fixed invoices, you must first cancel them and then generate them again. You must also cancel and re-create preliminary invoices to fix them. Cancellation invoices You can't delete them, but send them to your customers. This prevents data from being lost. In addition, they remain Processes from ordering to payment are clear and comprehensible. You will always receive downloaded invoices or delivery notes as a PDF.
For the annual financial statements, you usually send your clients' invoices and payments and their master data to your tax office. You can export these in FrachtPilot under Invoices. Die DATEV interface meets GoBD requirements and the XML files cannot be modified, as required by the GoBD.
This also applies to the CAMT files in XML format to, which you download from your online banking and use them for Accounting at FrachtPilot uploading. The system then reads in the transfers to settle the outstanding items. Thanks to automatic handling, you can't overlook anything and gaps in the documentation can actually not even occur in the first place.
Through the interface for Cash register systems Is yours Checkout connected to FreightPilot in real time. This means that you don't even have to type in master data by hand, as the cash register system can do it itself. As a result, you won't make any mistakes and the system always processes correct data. It also caches this in offline mode. The data is therefore safe, correct and complete. The cash register system therefore meets all important GoBD requirements.
The GoBD regulates the recording, documentation and archiving of tax-relevant documents of all taxable companies. They are constantly being adapted to the digital situation. You should find out what you need to consider in your accounting. It is It makes sense to use software that works and is built in accordance with GoBD. Freight pilot The GoBD processes data accordingly. Stop by us if you use FrachtPilot for your regional direct marketing test Want or to non-binding one Webinar on book.
