The principles for the proper maintenance and storage of books, records and documents in electronic form as well as for data access (short GoBD) have been applied since 1 January 2015. This is the BMF letter of 14. November 2014, with which the tax administration writes down its expectations of taxable companies for the archiving of electronic receipts and accounting files. So far, this requirement of the financial administration has not yet been confirmed by a court, so that its liability remains unclear.
1st introduction
This seminar paper deals with the changes in the principles of proper accounting (GoBD) as of 01. January 2015 based on the BMF letter of 14 November 2014.
First of all, the previously applicable GoB will be discussed, which are the basis of the aforementioned BMF letter, as well as explanations of terms in order to be able to represent the matter correctly in the further course.
In the following, the principles already briefly described above are considered around the amended principles for the proper maintenance and storage of books, records and documents in electronic form, as well as for data access (GoBD). The focus here is on documenting, the correct recording of business transactions, the internal control system (ICS), as well as the immutability or logging of changes.
But also the data access of the financial administration to the electronic data is not ignored, as well as the possible consequences of not complying with this new GoBD.
Finally, this seminar paper takes a critical view from a practical perspective.
The principles of proper accounting (GoB) represent certain rules for accounting. They serve as a general basis for accounting in commercial law and are primarily intended to ensure legislative purposes in relation to the preparation and publication of annual accounts. [] 1]
These principles are anchored among others in §238 I 1 HGB (Kaufmann), as well as §243 I HGB. The general clause for corporations §264 II 1 HGB (annual financial statements) also requires corporations to prepare their annual financial statements on the basis of GoB’s premise and to present a true picture of the financial, financial and profit and loss situation. But also in §§90 III, 141-144 AO, as well as §22 UStG and §§4 III 5, 4 IV a 6, 4 VII and 41 EStG tax accounting and recording obligations are enshrined.
The GoB are composed of the following principles:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.