GoBD
With DATAflor BUSINESS among other things, data and documents are processed that are subject to non-tax and tax accounting and recording obligations. As a result, data processing must be carried out in accordance with the principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD). In addition to the traceable and verifiable management of electronic books and other records, the associated procedures and areas of the data processing system are also affected.
The taxpayer is solely responsible for the correctness of the electronic data and compliance with the specified procedure.
In our Expert interview you will find answers to frequently asked questions about the GoBD and DATAflor BUSINESS.
In the following the functions and possibilities are shown how with DATAflor BUSINESS can Requirements of the GoBD can be applied and implemented. Some of the functions described are program extensions that can be purchased as additional products. These are especially those DATAflor Construction file, IAP, the finance manager, the apps, the interfaces to payroll and financial accounting and the extended evaluations of cost controlling.
- Storage of documents: The documents that are required to be kept must be kept in an orderly manner. A specific system of order is not prescribed.
⇒ Storage of the data in the database and files of the DATAflor Construction file in a firmly defined, separate directory
- traceability: The bookings and the other necessary records must be proven by a receipt or be able to be proven.
⇒ Filing of electronic documents in the DATAflor Construction file for each process
- Verifiability: The bookkeeping must be such that it can give an expert third party an overview of the business transactions and the situation of the company within a reasonable period of time.
⇒ Construction site account, project account, debtor account
⇒ finance manager
⇒ IAP - individual evaluation program
⇒ Numerous overviews and lists for displaying and evaluating the data
- completeness: The complete and seamless recording and reproduction of all business transactions must be ensured through the interplay of technical and organizational controls.
⇒ Number ranges for automated assignment of document numbers
⇒ Check the document number chains for gaps
⇒ Mandatory fields when entering
- clarity: The same business transaction may not be recorded more than once.
⇒ Overviews to display the data already recorded
⇒ It is not possible to use a document number that has already been used for outgoing invoices
- Continuous recording: Each business transaction must not be recorded multiple times.
⇒ Posting date for incoming and outgoing invoices
⇒ Recording of wage and device hours as well as material and plant delivery notes via app DATAflor TIME on the construction site and direct transmission to the database
- Order: With double-entry bookkeeping, the business transactions are to be processed in such a way that they can be presented in an orderly manner and an overview of the asset, financial and earnings position is guaranteed within a reasonable time.
⇒ Construction site account, project account, debtor account
⇒ finance manager
⇒ IAP - individual evaluation program
⇒ Numerous overviews and lists for displaying and evaluating the data
- Immutability and logging of changes: A booking or a recording may not be changed in such a way that the original content can no longer be determined.
⇒ Recorded data records can only be edited and / or deleted by explicitly authorized users
- Internal control system: In order to comply with the regulatory requirements, the taxpayer must set up, exercise and record controls.
⇒ The software can be configured in such a way that only those program functions are available to each user that he needs for his work and only the information that is relevant to him is displayed.
- procedural documentation: A clearly structured procedural documentation must be available for data processing, which describes the organizational and technically desired process for data processing in an understandable, complete and coherent manner (who does what and when with which data?). The process documentation is part of the Application documentationwhich clearly describes the functionality of the software used for each data processing process.
⇒ Here find application documentation for DATAflor BUSINESSthat you can adapt for data processing in your company and integrate into your process description.