Principles of proper IT-based accounting systems
| Basic data | |
|---|---|
| Title: | Principles of proper IT-based accounting systems |
| Abbreviation: | GoBS |
| Type: | Administrative regulation |
| Scope: | Federal Republic of Germany |
| Issued on the basis of: | Art. 108 para. 7 GG |
| Legal matter: | Tax law , tax procedural law |
| References : | BMF IV A 8 - S 0316 - 52/95 |
| Issued on: | November 7, 1995 ( BStBl. I p. 738) |
| Entry into force on: | December 14, 1995 |
| Expiry: | December 31, 2014 |
| Please note the note on the applicable legal version. | |
The principles of proper IT-based bookkeeping systems (GoBS) were rules for bookkeeping using data processing systems , which were announced in a letter from the Federal Ministry of Finance on July 28, 1995. They do not replace the principles of proper storage bookkeeping (GoS) of July 5, 1978 ( BMF IV A 7 - S 0316 - 7/78, BStBl. I p. 250): they merely provide a more precise specification of the principles of proper bookkeeping (GoB) on the DV bookkeeping. The GoBS go back to the Working Group for Economic Administration eV (AWV). The following draft of the AWV, the principles of proper accounting for IT use (GoBIT), however, were not adopted. On January 1, 2015, the GoBS was transferred to the GoBD , which was developed directly by the tax authorities , and partially modernized.
The GoBS provided an explanation of the Commercial Code and the Tax Code with regard to the proper handling of electronic documents . They regulated the handling of data and documents that were required to be retained in electronic accounting systems as well as in data-secure document management and audit-proof archiving systems and also dealt with procedural techniques such as scanning and data transfer. A key point was the so-called internal control system (ICS). Like the GoBD , the GoBS contained specifications for the procedural documentation required to prove that the system was operating properly.
They only applied directly to tax accounting. However, since numerous small and medium-sized companies prepare a single balance sheet, they also had an impact on commercial bookkeeping. Whether such rules for commercial usage and thus proper to commercial principles accounting (GAAP), when a large number of merchants follow these rules for tax purposes, is controversial.
Web links
Individual evidence
- ↑ GoBIT | AWV. Retrieved March 17, 2020 .
- ↑ http://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weiter_Steuerthemen/Abgabordnung/Datenzugriff_GDPdU/2014-11-14-GoBD.pdf?__blob=publicationFile&v=1
- ↑ For the implementation see the book procedure documentation according to GoBS . Code of Practice. VOI Association Organizational and Information Systems eV, Bonn, 1999, ISBN 3-932898-04-4 .
