5 Dec

procedural documentation

The procedural documentation provides proof of compliance with certain requirements of the tax authorities and the state. This concerns the digitalised processing of documents. Accordingly, it must comply with the requirements of the German Commercial Code (HGB), the German Fiscal Code (AO) and the GoBD be traded.

The purpose of procedural documentation is to ensure the authenticity and immutability of accounting records throughout their life cycle.

 

 

 

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