[MERGE] Forwardport branch '13.0' into 14.0
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Martin Trigaux
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@ -32,3 +32,170 @@ It is possible to export your accounting entries from Odoo to Datev. To be able
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feature, the german accounting localization needs to be installed on your Odoo Enterprise database.
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Then you can go in :menuselection:`Accounting --> Reporting --> General Ledger` then click on the
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**Export Datev (csv)** button.
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.. _germany/gobd:
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German Tax Accounting Standards: Odoo's guide to GoBD Compliance
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================================================================
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**GoBD** stands for `Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern,
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Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff
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<https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2019-11-28-GoBD.pdf>`_.
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In short, it is a **guideline for the proper management and storage of books, records, and documents
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in electronic form, as well as for data access**, that is relevant for the German tax authority, tax
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declaration, and balance sheet.
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These principles have been written and published by the Federal Ministry of Finance (BMF) in
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November 2014. Since January 2015, **they have become the norm** and replace previously accepted
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practices linked to computer-based accounting. Several changes have been made by the BMF in 2019 and
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January 2020 to specify some of the content and due to the development of digital solutions (cloud
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hosting, paperless companies, etc.).
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.. important::
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Odoo gives you **the means to be compliant with GoBD**.
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What do you need to know about GoBD when relying on accounting software?
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------------------------------------------------------------------------
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.. note::
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If you can, the best way to understand GoBD is to Read the `Official GoBD text
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<https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2019-11-28-GoBD.pdf>`_.
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It is a bit long but quite readable for non-experts. But in short, here is what to expect:
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The **GoBD is binding for companies that have to present accounts, which includes SMEs, freelancers,
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and entrepreneurs, to the financial authorities**. As such, **the taxpayer himself is the sole
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responsible** for the complete and exhaustive keeping of fiscal-relevant data (above-mentioned
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financial and related data).
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Apart from software requirements, the user is required to ensure Internal control systems (*in
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accordance with sec. 146 of the Fiscal Code*):
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- Access rights control;
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- Segregation of Duties, Functional separating;
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- Entry controls (error notifications, plausibility checks);
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- Reconciliation checks at data entry;
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- Processing controls;
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- Measures to prevent intentional or unintentional manipulation of software, data, or documents.
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The user must distribute tasks within its organization to the relevant positions (*control*) and
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verify that the tasks are properly and completely performed (*supervision*). The result of these
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controls must be recorded (*documentation*), and should errors be found during these controls,
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appropriate measures to correct the situation should be put into place (*prevention*).
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What about data security?
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-------------------------
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**The taxpayer must secure the system against any data loss due to deletion, removal, or theft of
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any data**. If the entries are not sufficiently secured, the bookkeeping will be regarded as not in
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accordance with the GoBD guidelines.
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Once bookings have been finally posted, they can no longer be changed or deleted via the
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application.
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- If Odoo is used in the cloud, regular backups are part of the SaaS service. In addition, regular
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backups can be downloaded and backed up on external systems.
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.. seealso::
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`Odoo Cloud Hosting - Service Level Agreement <https://www.odooo.com/cloud-sla>`_
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- If the server is operated locally, it is the responsibility of the user to create the necessary
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backup infrastructure.
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.. important::
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In some cases, data has to be kept for ten years or more, so always have backups saved. It is
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even more important if you decide to change software provider.
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Responsibility of the software editor
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-------------------------------------
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Considering GoBD only applies between the taxpayer and the financial authority, **the software
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editor can by no means be held responsible for the accurate and compliant documentation of financial
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transactional data of their users**. It can merely provide the necessary tools for the user to
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respect the software related guidelines described in the GoBD.
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How can Odoo help you achieve Compliance?
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-----------------------------------------
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The key words, when it comes to GoBD, are: **traceable, verifiable, true, clear, and continuous**.
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In short, you need to have audit-proof archiving in place and Odoo provides you with the means to
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achieve all of these objectives:
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#. | **Traceability and verifiability**
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| Each record in Odoo is stamped with the creator of the document, the creation date, the
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modification date, and who modified it. In addition, relevant fields are tracked thus it can be
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seen which value was changed by whom in the chatter of the relevant object.
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#. | **Completeness**
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| All financial data must be recorded in the system, and there can be no gaps. Odoo ensures that
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there is no gap in the numbering of the financial transactions. It is the responsibility of the
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user to encode all financial data in the system. As most financial data in Odoo is generated
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automatically, it remains the responsibility of the user to encode all vendor bills and
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miscellaneous operations completely.
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#. | **Accuracy**
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| Odoo ensures with the correct configuration that the correct accounts are used. In addition,
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the control mechanisms between purchase orders and sales orders and their respective invoices
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reflect the business reality. It is the responsibility of the user to scan and attach the
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paper-based vendor bill to the respective record in Odoo. *Odoo Document helps you automate
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this task*.
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#. | **Timely booking and record-keeping**
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| As most financial data in Odoo is generated by the transactional objects (for example, the
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invoice is booked at confirmation), Odoo ensures out-of-the-box timely record-keeping. It is
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the responsibility of the user to encode all incoming vendor bills in a timely manner, as well
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as the miscellaneous operations.
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#. | **Order**
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| Financial data stored in Odoo is per definition ordered and can be reordered according to most
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fields present in the model. A specific ordering is not enforced by the GoBD, but the system
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must ensure that a given financial transaction can be quickly found by a third-party expert.
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Odoo ensures this out-of-the-box.
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#. | **Inalterability**
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| With the German Odoo localization, Odoo is in standard configured in such a way that the
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inalterability clause can be adhered to without any further customization.
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Do you need a GoBD-Export?
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--------------------------
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In the case of fiscal control, the fiscal authority can request three levels of access to the
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accounting system (Z1, Z2, Z3). These levels vary from direct access to the interface to the
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handover of the financial data on a storage device.
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In case of a handover of the financial data on a storage device, the format is **not** enforced by
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the GoBD. It can be, for example, in XLS, CSV, XML, Lotus 123, SAP-format, AS/400-format, or else.
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Odoo supports the CSV and XLS-export of financial data out-of-the-box. The GoBD **recommends** the
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export in a specific XML-based GoBD-format (see "Ergänzende Informationen zur
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Datenntträgerüberlassung" §3) but it is not binding.
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What is the role and meaning of the compliance certification?
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-------------------------------------------------------------
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The GoBD clearly states that due to the nature of a state of the art accounting software, their
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configuration possibilities, changing nature, and various forms of use, **no legally binding
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certification can be given**, nor can the software be made liable towards a public authority.
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Third-party certificates can indeed have **an informative value** for customers to make software
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buying decisions but are by no means legally binding or of any other legal value (A. 12, § 181).
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A GoBD certificate states nothing more than that if you use the software according to its
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guidelines, the software will not refrain you from respecting the GoBD. These certifications are
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very expensive in terms of time and cost, and their value is very relative. Thus we focus our
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efforts on ensuring GoBD compliance rather than pay for a marketing tool which does not, however,
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offer our customer any legal certainty.
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.. important::
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The BMF actually states the following in the `Official GoBD text
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<https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2019-11-28-GoBD.pdf>`_:
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- 180. Positive attestations on the correctness of the bookkeeping - and thus on the correctness
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of IT-based bookkeeping systems - are not issued either in the context of a tax field audit or
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in the context of binding information.
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- 181. "Certificates" or "attestations" from third parties can serve as a decision criterion for
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the company when selecting a software product, but develop from the in margin no. 179 is not
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binding on the tax authorities.
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.. note::
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The previous content was `automatically translated from German with Google Translate
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<https://translate.google.com/?sl=de&tl=en&text=180.%0APositivtestate%20zur%20Ordnungsm%C3%A4%C3%9Figkeit%20der%20Buchf%C3%BChrung%20-%20und%20damit%20zur%20Ordnungsm%C3%A4%C3%9Figkeit%20DV-gest%C3%BCtzter%20Buchf%C3%BChrungssysteme%20-%20werden%20weder%20im%20Rahmen%20einer%20steuerlichen%20Au%C3%9Fenpr%C3%BCfung%20noch%20im%20Rahmen%20einer%20verbindlichen%20Auskunft%20erteilt.%0A%0A181.%0A%E2%80%9EZertifikate%E2%80%9C%20oder%20%E2%80%9ETestate%E2%80%9C%20Dritter%20k%C3%B6nnen%20bei%20der%20Auswahl%20eines%20Softwareproduktes%20dem%20Unternehmen%20als%20Entscheidungskriterium%20dienen%2C%20entfalten%20jedoch%20aus%20den%20in%20Rz.%20179%20genannten%20Gr%C3%BCnden%20gegen%C3%BCber%20der%20Finanzbeh%C3%B6rde%20keine%20Bindungswirkung.%20&op=translate>`_.
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What happens if you are not compliant?
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--------------------------------------
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In the event of an infringement, you can expect a fine but also a court order demanding the
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implementation of specific measures.
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