Verfahrensdokumentation nach GoBD

The procedural documentation is a legally required report for every company in Germany that describes the digital processes, procedures, and measures of internal accounting as well as the internal control system of a company. With the publication of the principles for proper management and storage of books, records, and documents in electronic form (GoBD), the tax administration has clarified the legal framework for this. The existence of a GoBD-compliant report is increasingly coming under scrutiny during audits. Significant deficiencies can lead to the rejection of accounting and an estimation of the tax bases. Therefore, the guide provides practical insights on how to create these reports in accordance with the GoBD. The authors explain which components are necessary, how a structured and clear presentation with the right focus should look, how the process representation standard BPMN and optimal graphical preparation can be utilized, and how to convincingly establish the internal control system. Many concrete examples from consulting practice help readers understand how to implement procedural documentation in a legally secure manner.