Principles of data access and verifiability of digital documents
Definition:
The GDPdU was an administrative regulation of the Federal Ministry of Finance that was valid from 2002 to 2014. It regulated data access and the verifiability of digital documents during tax audits by tax authorities, the storage and archiving of digital tax-relevant data and documents as well as the obligations of taxpayers to cooperate in tax audits.
Key points:
Complete and correct recording of all business transactions: All Business transactions had to be recorded completely and correctly.
No postings without a receipt: No posting may be made without the corresponding receipt.
Inalterability of postings: Once entered, postings may not be changed retrospectively.
GDPdU export: A GDPdU export had to be provided for tax auditors.
Retention obligation: Accounting data had to be stored securely for 10 years.
Manual: A manual for the software or cash register used must be available.
Background:
The GDPdU concretised regulations from the German Fiscal Code and the Value Added Tax Act on the digital storage of accounting documents. It was created in response to the increasing digitalisation of accounting in companies.
Replacement by GoBD:
On 1 January 2015, the GDPdU was replaced by the GoBD (Principles for the proper keeping and storage of books, records and documents in electronic form and for data access). The GoBD combines the requirements of the GDPdU and the GoBS (principles of proper IT-based accounting systems) in a joint set of rules.
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