All companies that use electronic data processing are obliged to keep this data in digital form.
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With the "Principles for the proper keeping and storage of books, records and documents in electronic form and for data access" (GoBD, see BMF letter dated 28 November 2019), the tax authorities have specified the requirements of the German Fiscal Code (AO). These relate not only to the audit-proof storage of documents, but also to the complete processing process from the creation and recording of the business transaction to its processing in the business processes (and IT applications). Process documentation must be created for these processes. PKF audits GoBD compliance and the corresponding documentation in accordance with IDW PH 9.860.4.
Advantages of our GoBD compliance audit
At PKF Fasselt, we have in-depth expertise in financial and compliance matters. This knowledge is crucial to ensure that the regulatory requirements for GoBD compliance are met. As independent audit and tax experts, we support you in identifying potential areas for action as part of our audit and thus meeting the GoBD requirements at an early stage. This can strengthen the trust of customers, business partners and supervisory authorities. Thanks to our quality assurance, the risks of misstatements can be uncovered at an early stage and countermeasures taken. This helps you with upcoming tax audits. In this way, we support you in minimising the risk of tax disadvantages and leveraging optimisation potential.
Our services in the area of GoBD compliance
Process documentation
Assessment of the clarity and comprehensibility of the procedural documentation as well as its components and content.
Business processes
Analysis of accounting and tax-relevant business processes. We check the document flow from receipt to electronic document output.
Internal control system
Analysis of general IT controls (access protection, programme changes and IT operations) and procedural controls.
Electronic storage
Examination of the procedure used to store electronic documents, logging procedures and machine analysability.