The fact that procedural documentation is part of a GoBD-compliant way of working is nothing new. And yet SMEs in particular still haven't created any. This can be expensive: In the worst-case scenario, the tax office may discover incomplete bookkeeping during a tax audit and make an additional assessment. You can find out what all belongs in procedural documentation and how you can work in compliance with GoBD in our knowledge article. Read on here ...
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