Seminar on procedural documentation: With the introduction of the GoBD, procedural documentation and the internal control system are increasingly coming under the scrutiny of tax auditors. Find out more now.
Focus on process documentation
The Procedural documentation In the tax inspectors’ sights – are you prepared? Every business is already required to maintain procedural documentation. Under the GoBD, procedural documentation plays a key role in establishing the evidential value of accounts and records, as well as their compliance, traceability and verifiability. Procedural documentation is also a key requirement for replacement scanning, as it is used to document the processes from the receipt of the paper document through the scanning process right up to its destruction.
In our seminar, we will provide you with clear answers to the following questions:
– How detailed should procedural documentation be?
– How do you meet the requirements for procedural documentation?
– What must procedural documentation include?
– How much work is involved?
The procedural documentation and the internal control system (ICS) were introduced with the implementation of the GoBD is increasingly coming under the scrutiny of tax auditors. Every company – regardless of its size – is obliged to maintain documentation of the procedures governing the organisation of its accounts and its internal control system, and to review these regularly for any changes. Such changes must be documented. For companies that have outsourced their bookkeeping to a tax adviser or an external accountancy firm, the documentation requirement does not end with the
Submission of the documents to the relevant service provider. The service provider must also maintain appropriate documentation for each individual case. Submission of these documents is regularly required. The complete absence of documentation, or even simply a failure to version it, leads to formal deficiencies in the accounts. Are you and your clients prepared for this?
What you will learn on the course
In this seminar, you will gain practical insight into all the key information regarding the structure and preparation of procedural documentation, as well as the relevant legal requirements.
Using a sample set of procedural documents, you will work with us to develop a standard case containing the necessary information. Practical examples will be used to illustrate how various scenarios can be reflected in these documents. We will also show you what support is available to you Opti.Tax Documentation provides. This ensures you are fully prepared to implement the new regulations correctly, apply them in your day-to-day practice, or advise clients and customers on these matters.
The seminar covers the following topics:
- Scope and implications of the new GoBD
- Sample procedural documentation and procedural documentation for the systematic filing of documents
- Incoming mail and identification
- Digitisation of outgoing and internal documents
- Archiving of documents
- Implementation using and within the Opti.Tax software – documentation
- Application to a practical case study
Consequences of a lack of procedural documentation
The consequences of missing or incorrect procedural documentation can vary. However, to ensure that disputes with a tax inspector do not arise in the first place, every effort must be made to ensure that the relevant documentation is kept on file. It is therefore becoming increasingly important to draw up procedural documentation before an audit takes place. This is precisely why we have Opti.Tax and Opti.View developed. Opti.View supports regular checks of the accounts as part of an internal control system. The results of the macro-supported checks are transferred to Opti.Tax Doku via an interface and kept as an appendix to the procedural documentation.
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