Digital accounting: documents, DATEV and month-end in a DMS
In most companies, digital accounting consists of two building blocks: the financial accounting system in which postings are made, and a DMS for accounting that files every document in line with the German GoBD (principles for proper electronic bookkeeping), links it to the posting and makes it available to your tax adviser and to tax auditors.
As a certified enaio partner, AWP Consult adds this second building block to your existing accounting software, whether you post in DATEV, SAP, Microsoft Dynamics 365, proALPHA or Sage. Your accounting system stays. What disappears are folders shuttled back and forth, paper-based mail distribution and the search for that one missing document.
Month-end closeSample view
Documents and postings reconciled
-
Incoming invoiceslinked to postingdone
-
Outgoing invoicesarchiveddone
-
Bank statementspayments matcheddone
-
Queries from the tax firmbeing clarified on the documentopen
Advance VAT return due by the 10th of the following month
250+
completed projects since 2006
150+
reference customers in the DACH region
12 to 18
months average payback
Key facts at a glance
- Digital accounting covers two tasks: financial accounting, which posts business transactions and prepares financial statements, and document management, which stores the related documents unalterably, links them to the posting and keeps them retrievable at any time.
- Under the German GoBD (principles for proper electronic bookkeeping), every business transaction must be supported by a document (para. 61). Recording non-cash transactions within ten days is considered acceptable (para. 47), while cash receipts and payments must be recorded daily (para. 48).
- Under Section 147(3) of the German Fiscal Code (AO) and Section 257(4) of the German Commercial Code (HGB), accounting vouchers must be retained for eight years, books and annual financial statements for ten years and commercial and business letters for six years, in each case from the end of the calendar year.
- Two data services lead to DATEV: Rechnungsdatenservice 1.0 (invoice data service) transfers document data and document images to DATEV Belege online, while Buchungsdatenservice (posting data service) transfers completed posting records whose document image can be accessed via a document link.
- According to the German Federal Ministry of Finance (BMF) circular of 14 July 2025, retaining the structured part of an e-invoice is sufficient. You only need to retain the image part of a hybrid invoice if it contains additional tax-relevant information, such as posting notes.
- For AWP Consult customers, implementation pays for itself after 12 to 18 months on average, based on more than 40 companies.
We will show you what this looks like with enaio in your company.
What distinguishes accounting software from a DMS for accounting?
Accounting software posts business transactions, maintains accounts and produces reports and financial statements, while a DMS for accounting manages the related documents: it receives them, stores them unalterably, controls checking and approval, monitors deadlines and provides every document for posting. The two systems work together via interfaces and do not replace one another.
On closer inspection, many enquiries about new accounting software are really about documents: invoices sit in mailboxes, bank statements in folders, and the tax firm keeps asking questions. Switching accounting systems does not solve this. Digital accounting starts with the document.
| Task | Accounting software | DMS for accounting (enaio) |
|---|---|---|
| Post business transactions | Posting records, accounts, trial balances, closing | supplies document data and account assignment proposal |
| Retain documents | usually as an attachment or reference | Original unalterable, with index and retention period |
| Check and approve invoices | often only as a payment block | Workflow with approval rules, deputies and audit log |
| Monitor deadlines | Due dates in the payment run | Dunning, discount and payment block deadlines directly on the document |
| Search | by account, amount or posting date | Full text and metadata, file per supplier and customer |
| Tax audit | Data access to posting data | Documents, logs and procedural documentation |
Simplified comparison. Some ERP systems include their own document storage. What matters is which system holds the original.
New accounting system or new document concept?
In the accounting check, we clarify whether your problem lies in posting or in document organisation, and which documents belong in the DMS. Your financial accounting remains in focus throughout.
Which documents belong in digital document filing for accounting?
Digital document filing for accounting should include all records that justify a posting or are relevant for taxation: incoming and outgoing invoices, bank statements and proof of payment, cash and travel expense receipts, contracts as the basis for recurring postings, and correspondence with the tax office and your tax adviser. Filing is only complete once all document types are held in the same system.
Incoming invoices
Paper, PDF, XRechnung and ZUGFeRD flow into the same file per supplier. A workflow handles checking and approval, and posting takes place in your accounting system.
Incoming invoice workflowOutgoing invoices
Invoices from your ERP or billing system are filed with customer, invoice number and due date. This means the version sent is available for every query and every payment reminder.
E-invoicing with enaioBank statements and proof of payment
They document the flow of payments and are the first source when reconciling open items. In the DMS, they are organised by bank account and period.
Cash and travel expense receipts
Till receipts, entertainment and travel expense receipts, each with their own rules for mandatory details and recording. Under the German GoBD (principles for proper electronic bookkeeping), cash transactions must be recorded daily.
Digital till receiptsContracts and continuing obligations
Rental, leasing and maintenance contracts give rise to recurring postings without a monthly invoice. In that case, the contract is the document and belongs with the recurring posting.
Contract managementCorrespondence with the tax office and tax firm
Tax assessments, audit orders, enquiries and queries from your tax adviser. They are among the tax-relevant records and belong in the same archive.
How does a document move through digital accounting?
In digital accounting, a document passes through five stages: it arrives by scan, email or as an e-invoice, is filed and indexed, checked and approved where necessary, posted in the financial accounting system with a reference to the document, and then archived in an audit-proof manner and made available to your tax adviser and auditors. Each stage leaves an entry in the log.
01
Receipt through all channels
Paper is scanned centrally with enaio capture, and AWP SmartFlow retrieves email inboxes automatically. E-invoices arrive as XML, ZUGFeRD or EDIFACT. Every document receives a receipt stamp on import that proves timely recording.
02
Filing and indexing
enaio classify recognises the document type and reads the supplier or customer, invoice number, date and amounts. The document lands in the business partner's file and can be found from that moment on via full text and metadata.
03
Checking and approval
Incoming invoices pass through a workflow with factual checking and approval. Dunning, discount and payment block deadlines are monitored on the document so that nothing gets left behind.
04
Posting with document reference
The document data goes to your accounting system or to DATEV. The document number connects posting and document, so the document can be called up from within the posting.
05
Archive and provision
The original is stored unalterably in enaio, with retention period and access log. Tax advisers, auditors and tax auditors receive role-based access.
How documents are automatically recognised and distributed is described on the page on automated document processing. The incoming invoice workflow shows the checking and approval of incoming invoices in detail. This page looks at accounting as a whole.
Discuss your document flowHow does the DATEV interface between DMS and financial accounting work?
The DATEV interface transfers checked documents from enaio to DATEV Unternehmen online: either as a document record with document image via Rechnungsdatenservice 1.0 if your tax firm does the posting, or as completed posting records via Buchungsdatenservice if posting is done in-house. The original, with its checking and approval log, remains in enaio.
The overview of enaio interfaces describes which other systems can also be connected.
| Starting point | Route | What is transferred | Where the original is held |
|---|---|---|---|
| Your tax firm does the posting | Rechnungsdatenservice 1.0 | Document data and document images as a document record in Belege online, optionally as a posting proposal for DATEV Rechnungswesen | in enaio, with checking and approval log |
| Posting is done in-house | Buchungsdatenservice | completed posting records and master data, document images optionally in Belege online, linked via a document link | in enaio |
| Posting is done in SAP, Dynamics or another accounting system | direct ERP interface | Document data for posting, document number back to the DMS, document retrieval from the posting | in enaio, retrievable from the ERP with one click |
Before the interface is set up, we clarify together with your tax adviser which data service your tax firm uses.
Align the chart of accounts
General ledger accounts and cost centres in the DMS must match the chart of accounts of the DATEV client, such as SKR03 or SKR04. Otherwise the transfer fails over small details.
One original, no copies
Decide which system holds the original. As a rule this is enaio, while DATEV receives the document image and data for posting.
Queries on the document
If the tax firm has a query, the answer is documented on the document. This keeps it traceable why something was posted the way it was.
How do you work successfully with your tax adviser?
Working with your tax adviser succeeds when your company and the tax firm access the same complete document base, resolve queries directly on the document, exchange documents without email attachments and keep an eye on filing deadlines together. The DMS is the shared source, DATEV the tax firm's posting system. The folders shuttled back and forth at month-end are no longer needed.
For documents that do not go through the DATEV interface, such as tax assessments, contracts or year-end closing documents, there is the AWP Link and Upload Portal: external partners upload documents there, and they arrive directly in enaio.
One document base
Tax firm and accounting see the same documents. Nobody works with an outdated copy.
Queries on the document
Questions and answers are recorded on the document and can still be found at the next closing.
Deadlines in view together
Under Section 18(1) of the German VAT Act (UStG), the advance VAT return must be submitted by the tenth day after the end of the advance return period, or one month later with a permanent extension under Section 46 of the German VAT Implementing Ordinance (UStDV).
Clear roles
The tax firm receives read access to approved documents, not to personnel files or contracts it does not need.
What must digital accounting achieve under the GoBD?
Under the German principles for the proper keeping and storage of books, records and documents in electronic form and for data access (GoBD), digital accounting must ensure six things: the documentation principle, timely recording, unalterable retention for the required periods, correct archiving of e-invoices, data access for tax audits, and procedural documentation with an internal control system. No software does this out of the box. It depends on setup and operation.
01
Documentation principle: no posting without a document
According to para. 61 of the German GoBD (principles for proper electronic bookkeeping), every business transaction must be supported by the original document or a copy of it. If there is no external document, for example for reclassifications or accruals, an internal voucher must be created. Para. 64 requires a document to bear information on account assignment, the filing criterion and the posting date, or to be electronically linked to this information. In the DMS, this means the posting's document number is stored as an index field on the document.
Para. 71 allows the link between a document and the journal entry to be established via unique identifiers. This is exactly what linking the document number and the posting achieves.
- Unique document number assigned once and identical in the accounting system and the DMS
- Account assignment as metadataGeneral ledger account, cost centre and tax code instead of a stamp on paper
- Internal vouchers in the archive for reclassifications, accruals and corrections, with a short justification
Practical tip
Before the project, decide which system assigns the document number. If both systems assign numbers, duplicates arise that create work at every reconciliation.
02
Timely recording and period allocation
Every business transaction must be recorded promptly (para. 46). For non-cash transactions, recording within ten days is considered acceptable (para. 47), while cash receipts and payments must be recorded daily (para. 48). Paras. 50 to 52 govern when posting may be done by period instead of continuously: the transactions must first have been recorded promptly, completely and in an orderly manner, for example through orderly document filing. According to para. 51, each transaction belongs in the period in which it occurred.
- Receipt stampDate and time of import, logged unalterably
- Orderly filingDocuments are sorted by business partner and period straight away, not in a catch-all folder
- Open documents visibleWork queues show what has not yet been posted
Practical tip
At month-end, evaluate which documents are older than ten days and still unposted. This is also your query list.
03
Retention periods and immutability
Section 147(3) of the German Fiscal Code (AO) staggers the periods: ten years for books, records, annual financial statements and the related work instructions and organisational documents, eight years for accounting vouchers, and six years for commercial and business letters and other tax-relevant records. Section 257 of the German Commercial Code (HGB) contains the same staggering, and under Section 257(5) HGB the period begins at the end of the calendar year.
Under Section 147(2) of the German Fiscal Code (AO), records may be retained on data carriers if they are available at all times during the retention period, immediately readable and machine-evaluable. Annual financial statements and the opening balance sheet are excluded.
- Periods per document typeAccounting vouchers, business letters and financial statements automatically receive the appropriate retention period
- Versioning instead of overwriting every change remains visible, and the original is preserved
Practical tip
For legacy records, check for which years the retention periods have already expired. Anything that may be destroyed does not need to be scanned. The page on archiving software describes the requirements the archive itself must meet.
04
E-invoices: what exactly belongs in the archive
Since 1 January 2025, companies in Germany must be able to receive e-invoices. The German Federal Ministry of Finance (BMF) circular of 14 July 2025 on the second amendment to the GoBD (principles for proper electronic bookkeeping) clarifies that retaining the structured part is sufficient (para. 119). For structured data, agreement in content is sufficient, and visual agreement is not required (para. 118). The image part of a hybrid invoice, such as the PDF of a ZUGFeRD invoice, only has to be retained if it contains additional or differing tax-relevant information.
Incoming records must be retained in the format in which they were received (para. 131). If a hybrid invoice is converted, the XML part must not be lost (para. 125).
Practical tip
Do not add posting notes to the PDF part of an e-invoice, otherwise the image part becomes subject to retention. Notes belong on the document as metadata. Find out more: Archiving e-invoices in line with GoBD.
05
Data access in tax audits
If records were created with a data processing system, the tax authority can access them in three ways during a tax audit under Section 147(6) of the German Fiscal Code (AO). In practice, these are called Z1, Z2 and Z3:
If data is held by a third party, such as a tax firm, that party must also enable access. For the DMS, this means an auditor role with read-only access to the audit period, exportable index data and a log of all access. Details on the page about the GoBD-compliant DMS.
- Z1, direct accessViewing the stored data and using the system for the audit
- Z2, indirect access machine evaluation according to the auditor's specifications, by the company or a third party
- Z3, provision of data mediaTransfer of the data in a machine-evaluable format
Practical tip
Set up the auditor role in advance and test it together with your tax adviser. There is no time for this on the first day of the audit.
06
Procedural documentation and internal control system
The German GoBD (principles for proper electronic bookkeeping) require clearly structured procedural documentation. According to para. 66, it must show how electronic documents are captured, received, processed, output and retained. According to para. 100, controls must be set up, performed and logged, for example access rights, segregation of duties and plausibility checks. As a rule, procedural documentation consists of four parts:
- general description of the document flow from receipt to archive
- user documentation for accounting and specialist departments
- technical system documentation including interfaces to the accounting system and DATEV
- operating documentation on data backup, updates and permissions
Practical tip
Update the procedural documentation whenever approval limits, interfaces or scanning processes change. A concise but accurate description is more valuable than an extensive, outdated one.
Sounds right for your company? Let's talk about it.
Check GoBD requirements against your document flow
We compare the documentation principle, retention, e-invoice archive and auditor access with your current process and show where improvements are needed.
- Document number and account assignment
- Deadlines and e-invoices
- Auditor role and procedural documentation
How does a DMS speed up the month-end close?
A DMS speeds up the month-end close because documents are not collected only at the end of the month: they are in the system, indexed, from the moment they arrive, open and unposted documents are visible at the push of a button, internal vouchers for accruals are created directly in the archive, and your tax adviser and accounting work in parallel on the same document base. This is what a month in digital accounting looks like:
Ongoing
Documents are filed and indexed on receipt. Non-cash transactions must be recorded within ten days, cash transactions daily.
Before month-end
Work queues show unposted and unapproved documents. Missing invoices for items on the bank statement are requested.
Month-end
Accruals and reclassifications receive internal vouchers. Each transaction is allocated to the period in which it occurred.
Following days
Open items of suppliers and customers are reconciled. Dunning, discount and payment block deadlines are shown on the document.
Handover
Documents and posting data go to DATEV or are ready for the tax firm. Queries are resolved on the document.
By the 10th
The advance VAT return is submitted, or one month later with a permanent extension.
The biggest time saving comes before posting: in searching, asking and gathering. If you have a list of open documents at month-end instead of a pile, you close sooner.
Calculators and background
What are the most common mistakes when companies digitalise their accounting?
The most common mistakes when digitalising accounting are switching accounting systems even though documents are the problem, two originals in DATEV and the DMS, document numbers without a clear rule, posting notes on e-invoices, forgotten document types and procedural documentation that is only produced for the audit. All of them can be avoided at the concept stage.
01
New accounting software instead of a document concept
- Consequence
- Switching accounting systems ties up months, while paper filing and the search for documents remain.
- Better
- First clarify whether the problem lies in posting or in document organisation. Usually the accounting system stays and the DMS is added.
02
Two originals in DATEV and in the DMS
- Consequence
- Unclear which version applies, duplicate maintenance and queries during the audit.
- Better
- Define one leading system. The other receives the document image and data with a reference.
03
Document numbers without a system rule
- Consequence
- Duplicate numbers, and documents cannot be clearly assigned to a posting.
- Better
- Maintain the number range in one system and report it back to the other.
04
Posting notes on the e-invoice
- Consequence
- The image part becomes subject to retention, and two versions of the same document arise.
- Better
- Store account assignment and notes as metadata on the document.
05
Only incoming invoices digitalised
- Consequence
- Outgoing invoices, bank statements and contracts remain on paper or on the network drive.
- Better
- Include all accounting document types in the filing plan from the start, even if they go live later.
06
Procedural documentation only for the audit
- Consequence
- The description does not match the actual process, and the auditor notices the gaps first.
- Better
- Write it during the project and update it with every change to a workflow or interface.
What requirements should a DMS for digital accounting meet?
A DMS for digital accounting should archive documents completely and unalterably, be connected to DATEV and your ERP, and provide organisational safeguards for audits and collaboration with your tax firm. We use these criteria as a checklist in selection and implementation projects.
Documents and archive
- Unalterable storage with versioning
- Retention periods per document type under Section 147 of the German Fiscal Code (AO)
- E-invoices in the received format with a readable view
- PDF, XML, EDIFACT and ZUGFeRD formats
- Search by supplier, customer, document number and full text
- Receipt stamp for timely recording
Interfaces and collaboration
- DATEV interface via Rechnungsdatenservice or Buchungsdatenservice
- Connection to SAP, Dynamics 365, proALPHA or Sage
- Document retrieval directly from the posting
- Matching of supplier and customer master data
- Exchange with the tax firm without email attachments
- Integration with Microsoft Office and Outlook
Organisation and audit
- Role and permission concept with segregation of duties
- Auditor role with read access for data access
- Exportable data for Z2 and Z3
- Log of all access and changes
- Monitoring of dunning, discount and payment block deadlines
- Procedural documentation with internal control system
We will show you what this looks like with enaio in your company.
How do you introduce a DMS for accounting?
You introduce a DMS for accounting in five phases: analysis of document types, systems and processes with your tax firm, a concept covering filing plan, document number, retention periods and the DATEV route, a pilot over a complete month-end close, rollout to further document types and entities, and operation with support and maintained procedural documentation.
01
Analysis
Document types, volumes, input channels, accounting system and division of work with the tax firm are recorded.
02
Concept
Filing plan, index fields, document number range, retention periods, permissions and the route to DATEV or the ERP are defined.
03
Pilot
One entity or one document type runs a complete month-end close in the new process, and the rules are refined.
04
Rollout
Further document types and entities follow. Key users are trained, and legacy records are reviewed against retention periods.
05
Operation
Support, updates and adjustments for new requirements. The procedural documentation is kept up to date.
Find out more: enaio implementation, enaio training and enaio support and maintenance
What customers say about their digital accounting with enaio
Feedback from companies that have digitalised invoice processes and accounting with AWP Consult and enaio.
With AWP's incoming invoice workflow, we standardise document processing in a secure and efficient process. Documents are checked digitally and on a personalised basis, and the end result is automatic posting in financial accounting.
We introduced the software to make searching for documents much easier and to optimise our incoming and outgoing invoice processes. We achieved both with AWP's help. The very pleasant collaboration was and is characterised by a high level of professionalism.
After several meetings and presentations, enaio was exactly the solution we had envisaged for a new DMS and a new incoming invoice workflow. Easy to use, a clear user interface, clear processes. All documents can be found again quickly and easily.
The implementation went quickly and without major problems. Thanks to various interfaces, enaio adapts easily to existing programs. The excellent support deserves special mention. Today we can hardly imagine our working day without enaio.
Which accounting and DMS terms should you know?
Terms that come up regularly in projects between accounting, tax firm and IT.
- Documentation principle
- The principle that no posting is made without a document. According to para. 61 of the German GoBD (principles for proper electronic bookkeeping), every business transaction must be supported by a document.
- Internal voucher
- A document the company creates itself when no external document exists, for example for reclassifications or accruals.
- Document link
- Link between a posting record and the associated document image, for example between DATEV Rechnungswesen and Belege online.
- Chart of accounts
- List of all general ledger accounts. SKR03 and SKR04 are widely used in Germany.
- Open items
- Receivables and payables that have not yet been settled. Reconciling them is part of every month-end close.
- Accruals and deferrals
- Allocation of expenses and income to the period to which they economically belong, regardless of when payment is made.
- Advance VAT return
- Monthly or quarterly tax return under Section 18 of the German VAT Act (UStG), to be submitted by the tenth day after the end of the period.
- Permanent filing extension
- Extension of the deadlines for the advance return and advance payment by one month, on application under Section 46 of the German VAT Implementing Ordinance (UStDV).
- Data access Z1, Z2, Z3
- Direct access, indirect access and provision of data media in tax audits under Section 147(6) of the German Fiscal Code (AO).
- Procedural documentation
- Description of the entire document flow with systems, roles and controls, as required by the German GoBD (principles for proper electronic bookkeeping).
Frequently asked questions about digital accounting
Your question about documents, DATEV or tax audits is not listed? Call us or write to us, and we will answer personally.
Your accounting check
We record document types, input channels, accounting system and the division of work with your tax firm, and recommend the next step.
Book a check +49 6104 94738-13Which systems does digital accounting need?
Almost every company needs two building blocks: a financial accounting system that posts and prepares financial statements, and document management for the documents. The accounting system is often DATEV, SAP, Microsoft Dynamics 365, proALPHA or Sage. The DMS files documents in line with the German GoBD (principles for proper electronic bookkeeping), controls checking and approval and links each document to its posting.
Does enaio replace accounting software?
No. enaio does not post or prepare financial statements, which remains the task of your accounting system. enaio manages the related documents, monitors dunning, discount and payment block deadlines and automatically provides document data for ERP and accounting systems. The two systems work together via interfaces.
Which invoice processing platform integrates with our accounting and ERP systems?
enaio can be connected to SAP ECC and S/4HANA, DATEV, Microsoft Dynamics 365, Business Central and NAV, proALPHA, Sage, Diamant Software, eGECKO and Unit4. Master data comes from the ERP, and document data and the document image go back to it after approval. Where no ready-made connector exists, AWP Consult develops it.
How do I integrate digital invoice processing into existing accounting processes and ERP systems?
Start with the division of work: the ERP or DATEV remains the leading system for master data, posting and payment, while the DMS handles receipt, capture, checking, approval and archiving. Next, the document number range, account assignment fields and the handover route are defined. A pilot over a complete month-end close shows whether the rules hold up.
Which software supports audit-proof document management in finance?
A document management system such as enaio that stores documents unalterably, versions changes, monitors retention periods per document type and logs every access. The solution only becomes audit-proof through setup, a permission concept and procedural documentation. We create these together with you.
Is there a DATEV interface for enaio?
Yes. The document image and posting data are transferred to DATEV Unternehmen online. If your tax firm does the posting, Rechnungsdatenservice 1.0 is suitable, as it creates document records with an optional posting proposal. If the company posts itself, Buchungsdatenservice transfers completed posting records with a document link. The original remains in enaio.
How long must accounting vouchers be retained?
Under Section 147(3) of the German Fiscal Code (AO) and Section 257(4) of the German Commercial Code (HGB), accounting vouchers must be retained for eight years. Books, annual financial statements, work instructions and organisational documents must be kept for ten years, commercial and business letters for six years. The period begins at the end of the calendar year in which the document was created.
Do documents in digital accounting have to be posted within ten days?
In para. 47, the German GoBD (principles for proper electronic bookkeeping) consider recording non-cash business transactions within ten days to be acceptable. Posting may also be done by period if the transactions have first been recorded promptly, completely and in an orderly manner, for example in orderly document filing. Cash receipts and payments must be recorded daily.
Does the PDF of a ZUGFeRD invoice have to be retained?
In principle, according to the German Federal Ministry of Finance (BMF) circular of 14 July 2025, the structured XML part is sufficient. The PDF only needs to be retained if it contains additional or differing tax-relevant information, such as posting notes. What matters is that the XML part is preserved unchanged.
How can you archive documents digitally and do away with paper folders in accounting?
First, check which years have already reached the end of their retention period. You can scan the remaining records in a project, or start digitally from a cut-off date and add older files as needed. Whether paper originals are destroyed after scanning is governed by a substitute scanning procedure in accordance with TR-RESISCAN, the technical guideline of the German Federal Office for Information Security (BSI). Annual financial statements and the opening balance sheet remain in their original form.
When does a DMS for accounting pay off?
For our customers, implementation pays for itself after 12 to 18 months on average, based on more than 40 companies. The drivers are time saved on searching and filing, early payment discounts taken and shorter closings. In the accounting check, we calculate this for your document volume.
Plan a pilot over one month-end close
Together with you, and with your tax firm if you wish, we outline what a first month-end close in the new process looks like and which document types follow.
Sources and legal basis
The legal and technical statements on this page are based on these official and established sources. As of October 2026.
- Section 147 of the German Fiscal Code (AO): rules on the retention of records Records to be retained, periods of ten, eight and six years, data access in subsection 6
- Section 257 of the German Commercial Code (HGB): retention of records Commercial law retention periods, starting at the end of the calendar year
- GoBD, BMF circular of 28 November 2019 (Bavarian State Tax Office) Documentation principle, timely recording, internal control system
- KPMG: Second amendment to the GoBD of 14 July 2025 Retention of e-invoices, structured part and image part
- Section 18 of the German VAT Act (UStG): taxation procedure Deadline for the advance VAT return
- Section 46 of the German VAT Implementing Ordinance (UStDV): deadline extension Permanent extension by one month
- DATEV: Rechnungsdatenservice 1.0 process diagram Document data and document images as a document record in Belege online
- DATEV: Buchungsdatenservice process diagram Completed posting records and master data, document images with document link
Related topics
Your accounting, reviewed once from document to posting
In the accounting check, we record your document types, input channels, accounting system and the division of work with your tax firm. You receive a concrete recommendation for your filing plan, DATEV or ERP connection and a pilot over one month-end close.
- In person in Dietzenbach or online
- With accounting, IT and, if you wish, your tax firm
- Result: a clear next step
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