GoBD Procedure Documentation (Verfahrensdokumentation)

The GoBD-Verfahrensdokumentation (GoBD procedure documentation) is the structured documentation describing how an organisation handles tax-relevant electronic records. Required under the German GoBD standard, the Verfahrensdokumentation provides the auditor (Betriebsprüfer) with the procedural context to assess whether the company's tax-relevant data handling meets the regulatory standard. Missing or inadequate Verfahrensdokumentation produces audit findings even when the underlying systems are technically compliant.

Required content

A complete GoBD-Verfahrensdokumentation covers several specific areas. (1) Allgemeine Beschreibung: general description of the business, IT landscape, document-handling scope. (2) Belegerfassung: document-capture procedures — how invoices, receipts, contracts and other documents enter the system. Includes incoming-paper handling, OCR procedures, e-invoice receipt, ERP-side document attachment. (3) Belegverarbeitung: processing procedures — how documents flow through the system, who authorises what, audit-trail capture. (4) Belegablage: storage procedures — where documents are stored, with what indexing, with what retention rules, how the storage maintains immutability. (5) Datenzugriff: access procedures — how authorised users access documents, how the tax auditor accesses during audit, security controls. (6) Internes Kontrollsystem: internal-control system covering segregation of duties, regular reconciliations, exception handling.

Format and length

The Verfahrensdokumentation should be sufficiently detailed for an external auditor to understand the procedures without follow-up questions, but not so exhaustive that it becomes unmaintainable. Typical lengths: SMB (under 30 employees): 15-40 pages. Mid-market (30-500 employees): 40-120 pages. Upper mid-market and enterprise: 100-300+ pages, often modularised by process area. Format: PDF for distribution, structured Word source for maintenance. Diagrams and flow charts substantially aid clarity for process descriptions. Modular structure (one section per process area) supports incremental updates as procedures change.

Producing the documentation

Three approaches dominate. (1) Steuerberater-led: the company's tax advisor produces or substantially contributes to the Verfahrensdokumentation, drawing on accumulated templates and customer-specific knowledge. Common for SMB. (2) Specialist consultancy: GoBD-specialist firms (Bechtle GoBD, PwC, Awado, Konica Minolta) provide structured methodology and templates. Common for mid-market with complex IT landscapes. (3) Internal team plus external review: internal compliance team or accounting team produces the documentation with external GoBD-specialist review and sign-off. Common for larger operations. Whichever approach, the Verfahrensdokumentation must reflect actual procedures — not aspirational descriptions of how things should work but accurate descriptions of how they actually work. Auditor verification during an actual audit will detect discrepancies between documentation and practice.

Maintenance and updates

The Verfahrensdokumentation is not a one-time deliverable but an ongoing maintenance commitment. Trigger events for updates: (1) ERP version upgrade or migration, (2) new modules or systems integrated, (3) changes to document-capture methods (e.g., introduction of e-invoicing), (4) changes to internal-control procedures, (5) organisational changes affecting approval authorities, (6) regulatory changes (new GoBD interpretations, EU rules). Annual review of the Verfahrensdokumentation, combined with documented updates at each trigger event, is the standard discipline. Companies that produce the documentation once and treat it as static accumulate documentation-to-practice gaps that compound at every audit cycle.

Related Topics

• GoBD
• DMS archiving
• Audit trail