Expert knowledge for digital decisions
What is a Procedure Documentation and who needs it?
Short answer
What belongs inside
General description. Which business transactions exist, which systems are involved.
User documentation. How the involved parties work specifically.
Technical system documentation. Which software, which versions, which interfaces.
Operational documentation. Access rights, data security, archiving, disaster recovery.
What it must answer
- How does a document enter the company?
- Who checks it, who approves it?
- How is it recorded?
- Where and for how long is it stored immutably?
- How is it ensured that nothing is lost or changed?
Why it becomes more important for e-invoices
With paper, the path was visible: incoming mail, stamp, folder. With electronic documents, everything happens invisibly within systems. The documentation is the only proof that the process is orderly.
How detailed
Appropriate to the size of the company. A small business can suffice with a few pages; what matters is completeness, not scope.
How to keep it up to date
It must be updated with every significant change - new system, changed process. Previous versions must be kept to make it traceable which process applied in which year.
This text does not replace tax advice.
Key facts
- Required by
- GoBD
- Four Parts
- General, User, System, Operation
- Important
- Keep previous versions
Sources
All external claims are backed by traceable sources.-
01
§ 147 AO – Ordnungsvorschriften für die Aufbewahrung von Unterlagen Bundesministerium der Justiz
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02
Fragen und Antworten zur obligatorischen E-Rechnung ab 1. Januar 2025 Bundesministerium der Finanzen