GoBD means "Principles for the proper management and storage of books, records and documents in electronic form and for data access".
About the regulation
On 14 November 2014, the BMF published a letter in which it was stated that the GoBD will replace the GoBS/GDPdU as of 1 January 2015.
Authorities have already been entitled to receive electronic data since 1 January 2002. From 2016, the law will apply to everyone.
The aim of the new GoBD is to digitize all documents and business transactions. This includes the obligation to record each individual business transaction.
How is testing carried out, what needs to be prepared for?
The data shall be verified either by direct access to:
- The hardware by the tax auditor
- Automatic evaluation of structured table data
- Transaction data as an export on external data storage
The tax office has been upgraded with special software to check data sets, detect manipulations and check for GoBD conformity. This is done by comparing it with average values customary in the industry and carrying out plausibility checks with benchmarks. Statistical procedures are used to uncover manually entered or invented postings.
Devices (register cash registers, POS, EPOS and subordinate IT systems such as web-based/cloud-based office, dashboard and back-office functions) must comply with the following principles:
What data must be provided?
In general, all documents relevant to understanding and accounting for taxation must be kept in order to prove that the regulatory requirements have been complied with.
The data includes among others:
- All transaction data such as financial reports, journal data, individual sales, product groups, etc.
- Master data such as articles, system options, changes, etc.
Relevance for the data of the POS-System
All data from a cash register, POS (Point of Sale), EPOS (Electronic Point of Sale) created with a data processing system is valid:
- Revenue and expenditure shall be recorded individually
- 10 years retention obligation for all individual data
- Availability, legibility and the ability to evaluate data must be ensured at all times
- The following must be kept in a historical state: necessary organisational documents, e. g. manuals, operating and programming instructions
- Individual data including structural information must be readable for the tax office
- Tamper-proof security must be proven and stored in a readable form at any time
It must be proven that the data are stored in a tamper-proof, unchangeable and readable form at any time
- A summary of the individual bookings in the daily or monthly Z-report is not permitted.
In case of non-compliance, the following must be expected:
Failure to comply with the regulations can make it expensive for you, and there is a risk of fines ranging from €2,500 to €250,000.
Many POS-Systems do not fully meet these requirements!
GASTROFIX meets all official requirements and conformance. Master data such as users, articles, merchandise categories, etc. as well as transaction data such as purchase orders, settlements, cancellations, splits, etc. are not summarized. The data can be exported in any form and, of course, can be exported in GoBD-compliant form, both on the POS-Systems and in our case on the Apple devices themselves, as well as in the web-based back-office/ dashboard, which is fully secured and available in the cloud at any time.
With GASTROFIX you are perfectly prepared for all new regulations
Data from any POS-Systems, ECR, POS, EPOS must be digitally archived. If electronic cash register systems are used, data from this system must now be made available to the auditor.
Various formats are permitted for the transfer of data media. The Federal Ministry of Finance has now recommended a corresponding standard format. This standardization has the goal of importing and evaluating all data from the auditor into an auditor's software on site.
Your device will not be rejected if, due to its design, it does not or only partially meet the legal requirements described above, if this device is used in your company until December 31,2016 at most. However, the prerequisite is that technical adaptations and memory expansions are carried out in order to meet the legal requirements described.
This information is neither complete nor up-to-date, nor does it represent a legally binding statement. As of May 2016.