The Principles for the Proper Maintenance and Retention of Books, Records and Documents in Electronic Form, as well as for Data Access (GoBD), were published on 14 November 2014 and constitute a summary of the GoBS (legal basis: Section 158 of the German Fiscal Code (AO)), the GDPdU and the tax authorities’ catalogue of questions and answers on data access (legal basis: Section 147(VI) of the German Fiscal Code (AO)). In the two years since the GoBD came into force, audit firms have identified an ongoing practical problem: the lack of meaningful, complete and up-to-date procedural documentation. An expert third party must be able to gain an overview within a reasonable time and without the need for additional explanation.

With Sample procedural documentation to success

With Opti.Tax Doku Process Documentation, a template process documentation can be created for any IT system, from which the content, structure, workflow and results of the IT process are clearly and comprehensively evident. Opti.Tax Doku Process Documentation provides taxonomies, such as those already used for the Electronic balance sheet are known.

The process documentation taxonomies provide a framework within which each GoBD requirement is explained and its implementation within the organisation can be recorded.  Data entry can be carried out using templates in interview mode, with the responses being entered into the taxonomy items. The task management function allows a taxonomy item to be forwarded to an employee for processing, with a deadline set. Live reporting converts each data entry into a clear and concise report.

The final report can be archived as a PDF file. Version control ensures that the comprehensive and accurate procedural documentation always corresponds to the versions of the IT system actually in use. Evidence of the current and historical procedural content must be retained for the entire duration of the retention period.

CTA Box Process Documentation

The process documentation must include at least the following:

  • Organisational framework
  • Technical framework
  • Organisation of processes
  • Technical procedural solution
  • Technical process solution
  • Related documents such as user documentation, technical system documentation and operational documentation

ICS = Part of the procedural documentation

The description of the internal control system (ICS) is an explicit component of the procedural documentation. In most organisations, sufficient controls are carried out as part of an internal control system; however, these controls are often not consciously recognised. The results of the controls must also be documented in a way that allows them to be traced. As part of a functioning ICS, checks must be carried out on an ad hoc basis to verify whether the IT system in use actually corresponds to the documented system. One such occasion is, for example, a system change.

It is often not possible to carry out target-actual comparisons when procedural documentation is incomplete. One example of this is the absence of a target authorisation concept. Opti.Tax Documentation Process documentation helps you to comply with all the documentation requirements under the GoBD.