As a self-employed person, you must always consider the possibility of a company audit by the tax office. Because loud §§ 193-207 Tax Code (AO) and due to the law to combat tax evasion (BGBl. I p. 2302), tax audits are generally permitted for taxpayers who run a commercial or agricultural or forestry business or who are self-employed.
What will be checked in detail and how elaborately when it is your turn can vary greatly. It can concern specific periods or circumstances for taxation, special sales tax audits or payroll tax audits. In most cases, you can count on having your procedural documentation checked quite reliably. So you should be prepared for that.
Seamless and GoBD-compliant: process documentation with lexoffice
The purpose of the procedural documentation is to ensure complete verifiability and traceability of documents in IT-supported company processes. Therefore, every company in Germany is obliged to keep procedural documentation, regardless of its size. This also applies to you as a lone wolf or small business owner. With GetMyInvoices you already have it ensured that all invoices received electronically - be it via email, from portals or from third-party solutions - are stored centrally and securely.
If you work with our partner lexoffice or have your invoices automatically transferred from GetMyInvoices to the accounting solution from Haufe Lexware, then the procedural documentation can be generated at the push of a button - for example by your tax advisor, who can provide his or her know-how if necessary Advice can be supplemented.
Typical questions from auditors are: “How do you secure your receipts and bookings?”, “What processes have you established for compliance with the GoBD?” or “Please show me your procedural documentation for dealing with receipts.” Thanks to automation of the procedural documentation lexoffice, such questions are not a problem.
|
Frank Steinberg, Senior Market Designer at
lexoffice: |
Seamless, quickly generated and also GoBD-compliant: the basis of the lexoffice process documentation is the sample template from the Working Group for Economic Administration “Interpretation of the GoBD when using new organizational technologies”. When it is accessed, it is automatically filled out individually with your content from lexoffice and can be accessed again at any time - even if an external audit is scheduled.
§ 193 Admissibility of an external audit
(1) An external audit is permitted for taxpayers who run a commercial or agricultural or forestry business, who are self-employed and for taxpayers within the meaning of Section 147a.
(2) An external audit is permitted for taxpayers other than those specified in paragraph 1,
- insofar as it concerns the obligation of these taxpayers to pay taxes or to withhold and pay taxes on behalf of another,
- if the circumstances that are important for taxation require clarification and an official examination is not appropriate given the nature and scope of the matter to be examined or
- if a taxpayer does not comply with his obligation to cooperate in accordance with Section 90 Paragraph 2 Sentence 3.
Source: dejure.org
Why GoBD-compliant process documentation is essential for you as an entrepreneur
During every tax audit, the tax office officials check whether you have adhered to the strict principles of proper accounting (GoBD). What’s the worst that happens to you if that’s not the case? Quite simply: your income is not viewed favorably by the official, because the tax office then suspects illegal work or embezzled profits. A good reason to keep your own affairs in order and “audit-proof”, because estimates by the tax office are rarely business-friendly. With the mix of GetMyInvoices and lexoffice you are well prepared.
