Procedural documentation describes the steps and processes that are performed on a particular task or activity. It usually serves as a guide or reference for performing this task and can help prevent errors and ensure the quality of the results.
In the tax context, the GoBD is addressed. The GoBD regulations (Principles for the proper management and storage of books, records and documents in electronic form as well as for data access) govern the proper handling of electronic documents and data in companies. GoBD procedural documentation details how a company adheres to these rules, including electronic data collection, processing, storage, archiving, and security measures.
This documentation aids third-party experts in understanding these processes efficiently. Key components include organizational structure, process responsibilities, process descriptions, application usage, IT infrastructure, security measures, monitoring, and controls.
In the GoBD, the following is described under paragraph 152:
The procedural documentation describes the organizationally and technically desired process, e.g. in the case of electronic documents, from the creation of the information to indexing, processing and storage, unambiguous retrieval and machine evaluability, protection against loss and falsification and reproduction.
What are the services ?
For Document Management System
Do you have a document management system in use, do you want to destroy your paper receipts and work compliantly?
General Procedural Documentation
The (tax) processes of your organization must be comprehensible to an expert third party.
Quickstart Workshop
We help you to create your GoBD procedural documentation quickly and easily. In a workshop, we work together on the basis of sample procedure documentation. The sample documentation is already adapted to your DMS/ECM software.
Thanks to our expertise in the application used and our many years of experience, we can show you exactly what is important in the process documentation and which content must be included in the documentation and in what level of detail.
Control & Audit
Do you already have procedural documentation and would like to have it checked by an external body?
