diff --git a/content/applications/finance/fiscal_localizations/germany.rst b/content/applications/finance/fiscal_localizations/germany.rst index b0e228290..4c51d7521 100644 --- a/content/applications/finance/fiscal_localizations/germany.rst +++ b/content/applications/finance/fiscal_localizations/germany.rst @@ -170,9 +170,8 @@ triggered and is being processed. You have to click on *Refresh State* to check German Tax Accounting Standards: Odoo's guide to GoBD Compliance ================================================================ -**GoBD** stands for `Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, -Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff -`_. +**GoBD** stands for *Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, +Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff*. In short, it is a **guideline for the proper management and storage of books, records, and documents in electronic form, as well as for data access**, that is relevant for the German tax authority, tax declaration, and balance sheet. @@ -191,7 +190,7 @@ What do you need to know about GoBD when relying on accounting software? .. note:: If you can, the best way to understand GoBD is to Read the `Official GoBD text - `_. + `_. It is a bit long but quite readable for non-experts. But in short, here is what to expect: The **GoBD is binding for companies that have to present accounts, which includes SMEs, freelancers, @@ -312,7 +311,7 @@ offer our customer any legal certainty. .. important:: The BMF actually states the following in the `Official GoBD text - `_: + `_: - 180. Positive attestations on the correctness of the bookkeeping - and thus on the correctness of IT-based bookkeeping systems - are not issued either in the context of a tax field audit or