Procedural Documentation / GoBD
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.
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