On 14.11.2014, the Federal Ministry of Finance (BMF) published a letter stating that the GoBD will replace the GoBD / GDPdU as of January 1,
Since January 1, 2002, authorities have been entitled to provide the data in electronic form. Since 2016, the law has been valid for all.
The goal of the new GoBD is to digitize all documents and business transactions. This includes the obligation to record each individual transaction.
How is it checked for what needs to be adjusted?
The data are checked either by direct access to:
The hardware by the controller
The machine evaluation of structured table data
Transaction data as an export to a data carrier
The financial services department has equipped with special software to check data stocks, detect manipulations and investigate whether a GoBD conformance is given. This is compared with industry-standard average values and plausibility checks are carried out with benchmarks. In order to uncover manually entered or invented bookings, statistical procedures are used.
The devices (cash registers, POS, EPOS and downstream data processing systems such as web-based / cloud-based office, dashboard and backoffice) must comply with the following principles:
What data must be provided?
In general, all documents relevant to the understanding and accounting of taxation are to be kept in order to prove that the regulations have been complied with.
The data include:
All movement data such as financial reports, journal data, individual sales, product groups, etc.
Master data such as articles, system options, changes, etc.
Importance for the data from your cash register
For all data from a registration fund, POS (point of sale), EPOS (Electronic Point of Sale) created with a data processing system:
Revenue and expenditure are all recorded individually
10 years Storage for all individual data
The availability, readability and evaluability of the data must always be given
To be provided historically: necessary organizational documents, Manuals, operating and programming instructions
Available for the tax office must be individual data, including structural information
Tamper-proofing must be proven and stored legibly at all times
It is necessary to prove that the data are tamper-proof, unchangeable and readable at all times
A summary of the individual bookings in the daily or monthly Z report is not permitted
In case of violation, fines must be expected:
Failure to comply with the regulations may make it costly for you to face fines ranging from € 2,500 to € 250,000.
Many coffers do not fully meet these requirements!
GASTROFIX meets all official requirements and conformities. Master data such as users, articles, material groups, etc., as well as transaction data such as purchase orders, settlements, cancellations, splitting, etc., are unsealed. Both on the checkouts, in our case on the Apple devices themselves, as well as, if desired, in the web-based backoffice / dashboard, which is completely secure in the cloud at any time. The data can be exported in any form, of course also in GoBD-compliant form.
With GASTROFIX, you are perfectly prepared for all new regulations
Data from POS System (ECR, POS, EPOS) must be digitally archived. When using electronic checkout systems, data from this system must be made available to the service verifier.
Different formats are allowed for data carrier transfer. The Bundesfinanzministerium has now recommended a corresponding standard format. This standardization has the goal to read and evaluate all the data on the site from the controller in an inspection software.
Your device will not be criticized if it does not comply with the described legal requirements, or only partially, if this device is used in your company until 31 December 2016 at the latest.The prerequisite for fulfilling the described legal requirements is the implementation of technically possible software adaptations and memory extensions.Your data is important to us! For data security
This information is neither complete nor up-to-date nor does it constitute a legally binding statement.