Digital receipts
The digital document system is the dynamic further development of today's financial accounting . In the digital voucher system, relevant vouchers are digitized (e.g. by scanner) and transferred to the accounting systems. There they can then be edited, partly automatically. It is important to ensure that the fiscal rules for tamper-proof storage of the scanned documents are observed. Business transactions between companies are increasingly being processed completely digitally, so that there is no need to digitize receipts.
In smaller companies without their own bookkeeping, cash receipts / receipts are sent by the client to a tax advisor or an accounting company by fax , email or mobile app (e.g. atmin) . The client keeps the originals himself. Incoming invoices are sent by fax. Outgoing invoices are also faxed or the tax advisor receives them from the client's invoicing program . Bank transaction data become part of the bookkeeping as they are transmitted electronically directly from the bank.
Afterwards, both tax advisors and clients can access the data via encrypted network access. A smart card or a USB stick with a smart card provides the necessary security for authentication .