GoBD (GDPdU)-Export

Description

Under the "principles of data access and auditing of digital documents" (abbreviated as GDPdU), tax auditors of the fiscal authorities in Germany have access to digitally stored records and can request a copy of prepared statements in digital format.

The right to access data is exclusively limited to data that is important for taxation ("tax relevant data"). Financial accounting data, fixed asset data and payroll is always considered as tax relevant by the German fiscal authorities.

Setup

Tax-relevant data for the external audit can be derived from different areas of the financial module. The GDPdU interface therefore addresses the areas of Accounting, Analytical accounting and Fixed assets.

The German fiscal authorities do not impose a formal data structure for the data to extract for GDPdU purposes and comma-separated text files fulfill the requirements of the GDPdU description standard. In addition to the data files, a description of the data structure must be delivered (as a XML file). A GDPdU-export therefore contains the following:

• Text files - Text files are generated using the Sage X3 standard export templates. A set of dedicated export templates (prefix GDPDU) is delivered.
• index.xml - This file describes data field contents and data field orders of the text files and is generated during export.
• gdpdu-01-08-2002.dtd - This Document Type Definition (DTD) file is provided by the German fiscal authorities. It defines the structure of the second element (index.xml) which basically describes the XML tags.

List of GDPdU export templates

Template	Description
GDPDU01	GDPdU general accounts
GDPDU0201	GDPdU Customer Accounting data
GDPDU0202	GDPdU Customer Header data
GDPDU0301	GDPdU Supplier Accounting data
GDPDU0302	GDPdU Supplier Header data
GDPDU04	GDPdU Open items customers
GDPDU05	GDPdU Open items supplier
GDPDU06	GDPdU Journal entries header
GDPDU07	GDPdU Tax codes
GDPDU0701	GDPdU Tax rates
GDPDU08	GDPdU Open Item Hist. Customer
GDPDU09	GDPdU Open Item Hist. Supplier
GDPDU10	GDPdU Journal entries lines
GDPDU11	GDPdU Document type
GDPDU12	GDPdU Journal code
GDPDU20	GDPdU Analytical entries line
GDPDU21	GDPdU Analytical sectors
GDPDU22	GDPdU Analytical dimensions
GDPDU23	GDPdU Analytical natures
GDPDU44	GDPdU Financial Assets
GDPDU45	GDPdU Depreciation methods
GDPDU46	GDPdU Depreciation rates
GDPDU47	GDPdU Depreciation charges
GDPDU48	GDPdU Physical elements
GDPDUADD	GDPdU Address data
GDPDUCOA	GDPdU Account plans
GDPDULED	GDPdU Ledgers

 

Process

The GoBD interface function (GDPDU) can be accessed in Declarations > Audit > Germany.

In the Criteria area the Start date and End date of the auditing period are defined. In addition, the user can define whether to export legal accounting data with or without historical open items, fixed assets and/or analytical accounting data.

Export of the data can be made either to a server volume or downloaded through the web browser.