GoBD-/DSFinV-K export

GoBD-/DSFinV-K export

What
The GoBD/DSFinV-K export generates a standardized, tax-relevant data output (GoBD or DSFinV-K) for a selected store and time period, which can be provided during a tax authority audit.

Where
Admin: Accounting > GoBD/DSFinV-K export.


GoBD and DSFinV-K apply only in Germany; other countries have comparable but separate regulations.


Background

In the event of an audit by the tax authorities, it may be necessary to provide tax-relevant data in a standardized format and present the corresponding export files. Two export formats are available for this purpose:
  1. GoBD: Principles for the proper keeping and retention of books, records, and documents in electronic form.
  2. DSFinV-K: Digital interface of the tax authority for cash register systems.
The corresponding export files can be generated and downloaded directly within the system.



Procedure

  1. Navigate in the administration area to "Accounting".
  2. Select "GoBD/DSFinV-K export".
  3. In the "Store" section, choose the location for which the data should be exported.
    Note: The export is always location-specific. If you have multiple locations, the export must be performed separately for each store.
  4. Under "Data area", define which data areas should be exported, for example, if only specific areas are being audited.
  5. Under "Time period and export type", select the period for which you are being audited:
    1. Enter the "Start date" and "End date".
    2. Choose the appropriate "Export type":
      1. GoBD: For general tax audits.
      2. DSFinV-K: For cash register inspections (unannounced tax authority checks) or specific cash audits.
    3. Make sure the selected time period exactly matches the audit period specified by the tax authority.
  6. Click "Export" in the lower right corner to generate the files.
  7. The system will create the corresponding export files.
  8. Once completed, the files will appear in the "Previous exports" section. Once they are completed, you can download them there and submit them to the tax office.




    Under "Previous exports" you can see when an export is still in progress.





GENERAL PRINCIPLES

IF YOU HAVE QUESTIONS ABOUT THE PROCEDURAL DOCUMENTATION, PLEASE CONTACT YOUR TAX ADVISOR.

The Federal Ministry of Finance has established with the "Principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD)" which requirements are placed on IT-supported processes from the perspective of the tax authorities. The GoBD generally apply to all taxpayers with business income within the meaning of § 5 EStG, § 4 Para. 1 EStG. The responsibility for the proper maintenance of electronic books and other required electronic records, including the procedures, lies solely with the taxpayer – you as the cash register system operator – yourself.

For the verification of traceability and auditability, according to the GoBD, a meaningful and current procedural documentation is necessary, which documents all system or procedural changes comprehensively and chronologically without gaps. It must show how the regulatory requirements documented in the GoBD are observed, and the procedural documentation must be understandable and verifiable for a qualified third party within a reasonable time. A prerequisite for the traceability of the target procedure is proper procedural documentation, which must contain the description of all procedural components, data and documents required to understand the bookkeeping. This procedural documentation is part of the work instructions and other organizational documents and must be retained according to the statutory retention period.

The complete procedural documentation includes both the documentation that SimplyDelivery GmbH (SIDES) provides as the cash register system manufacturer, as well as the documentation that you create as the cash register system operator and make available to the tax authorities. For complete and comprehensive procedural documentation, it is therefore in your interest and your sole responsibility to supplement and provide the necessary documents.

The obligation to create procedural documentation exists fundamentally regardless of the size of the company and the hardware and software it uses for bookkeeping. SIDES recommends the following sample structure for a comprehensive procedural documentation created by you, which includes the documentation provided by SIDES.


  1. Company Structure
    1. Organizational structure and workflow of the involved areas
    2. Technical tasks
    3. Employee qualifications

  2. Functional Description
    1. Additional legal bases besides HGB, AO and UStG
    2. Documentation basics, retention and archiving regulations
    3. Document processing, document flow
    4. Process documentation

  3. Technical Description 
    The technical description of the cash register system can be found in this present operating manual as well as in the detailed SIDES procedural documentation, which you can find under the menu item "GoBD/DSFinV-K export" or "GoBD protocols".

  4. Organizational and Work Instructions
    1. Operational processes under normal conditions
    2. Administrative processes
    3. Emergency scenarios
    4. Updating of processes and documentation

  5. Control
    1. Responsibilities
    2. Escalation
    3. Organizational and technical controls
    4. Implementation of the procedural documentation in actual practice

  6. Accompanying Documentation and Tax-Relevant Data












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