Process Documentation
What is Process Documentation
A process documentation essentially serves as proof of compliance with the principles of proper accounting in the company (Grundsätze der ordnungsgemäßen Buchführung) - GoBD for short. It is the responsibility of the taxable company, in cooperation with its tax advisor and its cash register manufacturer, to create this documentation and to make it available to the auditor in the event of a cash register inspection/audit upon request.
The Federal Ministry of Finance (BMF) requires process documentation when using electronic recording systems (POS systems - cash registers, PMS etc.). The Federal Ministry does not specify any formal requirements. Rather, each company can decide for itself how to prepare the documentation according to its own internal company standards.
The process documentation describes the organizational and technical process, e.g. for electronic documents from the creation of the information to indexing, processing and storage, clear retrieval and machine readability, protection against loss and manipulation and reproduction. Rights management on the POS system (e.g. who is allowed to call up the training mode, if available, what is the process for differences between cash calculation and cash on hand, etc.) must also be documented.
Guide to Process Documentation
For the complete guide to process documentation, please see these pdf files in English (7.11.2024) and German (6.11.2024).