Technical, legal and organisational developments in the framework conditions in the area of IT-supported accounting made it necessary to revise the GoBS and GDPdU. For this reason, the Federal Ministry of Finance published the principles for the proper keeping and storage of books, records and documents in electronic form and for data access (GoBD) in a letter dated 14 November 2014, which have been in force since 1 January 2015 and must be implemented by you as a company.
Our range of services
Our services cover the entire digital tax audit process. We support you in coordinating the focal points of the audit with the tax authorities, exporting the tax-relevant data in the original system (e.g. SAP, Oracle, etc.) and preparing and finally transmitting the data.
We use tests to rule out both formal and structural errors when importing data into IDEA and use check macros to ensure the plausibility of the data.
Of course, we discuss the prepared data with the auditor. The results report also includes documentation of the test steps, relevant test statements and an assessment of possible tax risks and optimisation options.
We also advise you on issues relating to the transfer of accounting abroad, procedural documentation, tax data analysis with IDEA and electronic cash register systems.
Cash register reporting: Reporting obligation for electronic cash register systems
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