GoBD stands for “Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff”. These are valid for all types of companies as well as for self-employed and freelancers.
The GoBD specify the rules that must be observed when preparing (electronic) accounting and storage, as well as for ensuring the necessary data access by the tax authorities.
As part of our GoBD Quick Check, you receive a meaningful and objective evaluation of your processes. It checks whether your company meets the requirements for data storage and archiving or in which areas changes to the organization must be made for this purpose.
As a result, you will receive procedural documentation, which must also be made available to the tax auditor upon request. This describes all procedures, results and persons involved for all processes in which tax-relevant data is generated, received, processed and stored. If the financial accounting is prepared in our office, the preparation of the legally required procedural documentation is reduced to the recording and description of the pre-systems and responsibilities used by you.
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The filing and storage of paper documents in document folders to fulfill the legal storage obligations has been the rule for companies and self-employed persons up to now. At the same time, however, there is a desire for easy retrieval and availability of receipts, so receipts are often already digitized for this purpose or are already available per se in digital form. However, the process towards secure archiving or an interface to the tax advisor is often not sufficiently defined. Thus, despite the digital availability of the image of the original documents, the document folders continue to accumulate. This costs space that could often be put to better use. Through so-called “superseding scanning”, the scanned documents become the original document and the paper documents no longer need to be kept.
The prerequisite for replacement scanning is individual procedural documentation in which the work and scanning processes are defined and recorded, from receipt to the scanning process to the destruction of the paper document. In addition, suitable archiving software with an audit-proof archive for unchangeable storage of the documents is required.