The smart solution for automated and legally compliant cash register archiving

GoBD stands for the Principles for the Proper Management and Retention of Books, Records, and Documents in Electronic Form, as well as for Data Access. The GoBD has been in effect since January 1, 2015, for all businesses subject to accounting requirements, self-employed individuals, freelancers, and small business owners. The GoBD applies to all data relevant for tax purposes. This includes, among other things, books, records, inventories, annual financial statements, business and commercial correspondence, and accounting documents.

IDEA is the name of the tax authority’s audit software, which is currently used by thousands of auditors, public accountants, and financial controllers in over 40 countries.

The DSFinV-K specifies an interface for exporting data from electronic recording systems during on-site audits. Companies must provide the data on a data storage medium compatible with the DSFinV-K.

The business owner is solely responsible for compliance with GoBD regulations. They must use a point-of-sale system that meets GoBD requirements, while POS manufacturers are obligated to generate GoBD-compliant data from their systems.

In addition to the immutability of tax-relevant data, the technical implementation of long-term archiving is a central component of the GoBD requirements. After generating the tax-relevant data, the business owner can either archive it themselves or commission a service provider to do so.

If the business owner is unable to provide the tax-relevant data or provides only incomplete data, they are solely and fully liable. The same applies if the data contains errors or does not comply with the GoBD requirements regarding immutability and long-term archiving.

In such cases, the tax auditor may declare the POS system “inconsistent,” terminate the audit, and estimate the tax liability, which usually results in significant additional tax assessments.

Cash register and accounting data are not tax-relevant data as defined by the GoBD.

The file formats and structures of cash register and accounting data can be freely chosen by the cash register manufacturer, and their contents can be corrected retroactively (e.g., through journal entries).

Tax-relevant data, on the other hand, has strictly defined file formats and structures, is generated from cash register or accounting data only upon closing the cash register (e.g., daily or monthly statements), and may not be altered thereafter.

First, the tax auditor requests the tax-relevant data. The so-called “procedural documentation” from the POS system manufacturer must also be submitted, which explains how the system works and how compliance with GoBD requirements is technically implemented. Proof must also be provided of how long-term, tamper-proof archiving is ensured.

Specialized software (IDEA) is then used to verify the completeness and accuracy of the GoBD data.

The following questions should be clarified with the cash register manufacturer:

1. Is my tax-relevant data generated regularly in accordance with GoBD regulations?
2. Do the file formats and structures comply with GoBD requirements?
3. Is the immutability of tax-relevant data guaranteed?
4. Where and how is tax-relevant data archived long-term?
5. How can I access my tax-relevant data?
6. Is there procedural documentation available from the POS system manufacturer?
7. Does the procedural documentation also cover the immutable and long-term archiving of GoBD data, or is there other written evidence of this?