Along with the consideration of accounting standards regarding orderly keeping and preserving of books, documents and files electronically and accessibly, since 01.01.2015 a so-called procedure document („Verfahrensdokumentation“) must be made available. This regulation concerns all companies that conduct their bookkeeping electronically. The procedure document should establish, whether the requirements of the German Commercial Law and the General Fiscal Law have been fulfilled for the compilation, booking, processing, safekeeping and removal of the electronic data, bills and receipts. In violation of these existing regulations, the fiscal office can estimate or entirely reject the bookkeeping.

Inform yourself as early as possible to avoid these situations. We would be happy to advise you and jointly dispute the compilation of the procedure document.