Technical, legal and organisational developments of the framework conditions in the area of IT-supported accounting made it necessary to revise the GoBS and the GDPdU. For this reason, the Federal Ministry of Finance published the Principles for the Proper Keeping and Retention of Books, Records and Documents in Electronic Form and for Data Access (GoBD) in a letter dated 14 November 2014, which have been valid since 1 January 2015 and must be implemented by you as a company. It is therefore important to be able to build on partners who combine competences in an ideal way. We offer you competent consulting services on the complex regulatory requirements of the GoBD.
Our services cover the entire digital audit process. We support you in coordinating the focus of the audit with the tax authorities, exporting the tax-relevant data in the original system (e.g. SAP, Oracle, etc.) as well as in the preparation and final transmission of the data. We use tests to rule out both formal and structural errors when importing data into IDEA and ensure the plausibility of the data with the help of test macros. Of course, we discuss the prepared data with the auditor. The results report also includes documentation of the audit steps, relevant audit statements and an assessment of possible tax risks or optimisation options.
Read more in our current overview:
In addition, we advise you on issues relating to the transfer of bookkeeping abroad, procedural documentation, tax data analysis with IDEA and electronic cash register systems.
Click through the overview for more information:
- Digitale Buchführung: Auf Augenhöhe mit der Finanzverwaltung (PDF in German, 0.3 MB).
Christian Stender
Partner, Tax, Head of Tax Innovation & Technology
KPMG AG Wirtschaftsprüfungsgesellschaft
