GoBD Maturity Analytics

The following contents are covered

Die Business Analytics GoBD Standortermittlung analysiert vier Dimensionen, die wesentlich sind, um Ihren Reifegrad einzuschätzen und eine erste indikative Beurteilung zu erhalten:


  • General Questions
  • Procedural Documentation
  • Internal Control System (ICS)
  • Data & System Integrity

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As a taxable company, you are committed to pursuing the “Principles for the proper management and retention of books, records, and documents in electronic form and for data access (GoBD)” of the German Federal Ministry of Finance (BMF). These specific requirements for your IT and its operation are diverse and complex and extend throughout different process and department structures of your company.

A lot of individual elements of the GoBD contribute to an overall picture, that is put to the test in the event of an audit. However, the requirements of the GoBD are more than just the simple fulfilment of a duty. A comprehensive and verifiable procedure documentation, for example, plays also a part in creating an efficient onboarding process for your new employees, as well as a elaborate and stringent authorization concept could be essential in data security and consequently a key factor for the continuation of your business activities.

The questions of GoBD Maturity Analytics will help you to evaluate the maturity of individual GoBD topics for your company. We look forward to discuss your first indicative evaluation.
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Good to know

What is procedural documentation?

Procedural documentation is the complete description of processes relevant for accounting. It essentially constitutes a manual to help third parties better comprehend your company's accounting.

The GoBD are the German "principles for the proper keeping and retention of books, records and documents in electronic form and for data access". They set out for all taxable companies and freelancers a system of procedural documentation that can be verified by the competent authorities at any time and without notice.

Procedural documentation according to the GoBD means a company compiling its internal organizational and technical processes. Put simply, all digital business processes should be reflected in the documentation, especially cash management. There is no obligation to include specific data in the procedural documentation and neither are there any official templates; however, the GoBD do state specific subject areas that should be included in the documentation.

The GoBD recommend including the following five components in procedural documentation:

  • The general part: explaining the legal framework and discussing the responsibility for procedures
  • User documentation: describing the exact procedures
  • Operating documentation: recording technical systems in detail and how they are used in daily operations
  • System documentation: discussing software and hardware in detail
  • Internal control systems (ICS): setting out internal rules and processes that ensure compliant operating processes and provide instructions for business transactions

The general objective of procedural documentation according to the GoBD is to structure your accounting transparently and so that it can be reviewed by tax auditors. Furthermore, clean procedural documentation has advantages for your company. It offers

  • legal security,
  • fewer accounting errors and
  • increased transparency.
  • /ul> If the tax auditor finds that no procedural documentation exists or it exists only in unsatisfactory form, your accounting may be rejected. This would result in your taxation basis being estimated by the tax office.

The main principles for procedural documentation according to the GoBD are the comprehensibility and reviewability of your operating digital processes. In addition, procedural documentation stipulates that your information should not be able to be altered. This applies especially for the documentation of eArchiving processes and replacement scanning. In this case you may destroy paper documents after scanning – certificates and legalized documents are key exceptions to this rule.