GoBD

Reliable accounting tells a complete story: from the origin of a business transaction through its changes to later proof.

Translate a set of rules into a safe process

The GoBD describes principles for electronically kept books and records. X-ERP provides data, receipts, roles and change information; the company must document and control its actual procedures.

This is how X-ERP works in the process

1. Describe the creation, receipt, checking, release, posting, correction, export and archiving.
2. Separate tasks and limit change/deletion rights.
3. Get original receipts, receipt reference, time reference and proof of changes.
4. Check completeness, order, evaluability and machine access.
5. Test backup, restore and data provisioning.
6. Update procedural documentation with each relevant change.

Check before submitting or shipping

• A sampling process is traceable from the receipt to the evaluation.
• Corrections preserve history instead of obscuring origins.
• Period export is complete and reproducible.
• Documented procedures correspond to lived processes.

Limits and obligation to check

• “The software is GoBD-compliant” does not replace any organizational obligation.
• Documents are overwritten without preserving the origin.
• Process documentation describes an ideal, but not real, process.

This is what you take with you

X-ERP becomes part of an evidence-based accounting organization where data and processes tell the same story.

Further information / source

Related topics

1. For country specialists – National requirements and special features › DATEV interface
2. For country specialists – National requirements and special features › ELSTER export
3. For country specialists – National requirements and special features › GDPR

Frequently asked questions