When can I send an invoice delete?

It is discussed again and again whether an invoice may be deleted from the construction site account or not. The requirements of the GOBD are opposed to purely practical requirements of everyday work. Here are a few practical tips and hints: Pure drafts of commercial or business letters are not required to be retained, ie if an invoice has not yet been sent, you can easily do so in your software system delete.

What can you do to avoid incorrect bookings and to prove compliance with the GoBD to the tax authorities?

• Use the print preview and test print
  Even if an invoice has only been printed out but not yet sent, Delete Problems quickly arise, for example if the invoice number used is not reassigned and there is a gap in the range of document numbers. Therefore, if possible, avoid all misprints by carrying out a careful visual check in the print preview on the screen and, depending on the software used, use a test print function without a receipt number.

• Set permissions
  Make sure that only appropriately qualified employees are authorized to print invoices, preferably by making the appropriate settings in your software system, alternatively by using defined organizational measures. Restrict permission to Delete of invoices even more extensively.

• Log that Delete of bills
  The GoBD stipulate that this Delete of receipts and postings must be logged. In your process descriptions, state that when Delete of invoices date, user name and reason are logged or use the corresponding functions in your software system.

• Create a cancellation invoice
  As soon as an invoice has already left your house, e.g. as a letter, fax or e-mail, you are no longer allowed to receive the invoice delete, but only with a cancellation invoice (formerly credit). The corresponding financial postings must not be deleted either, but must be corrected by entering a reversal/reduction.

Invoices delete with DATAflor BUSINESS
In order to meet the requirements of the GOBD, DATAflor BUSINESS only users with special user rights invoices delete. That was at the beginning of 2020 Delete of invoices extended by a log function. This saves the date, user name and a manually entered reason for deletion with at least 10 characters. This data can be output as a log if required. A Delete with the user DATAflor is not possible anymore.