Đức¶
German Chart of Accounts¶
The chart of accounts SKR03 and SKR04 are both supported in Odoo. You can choose the one you want by going in then choose the package you want in the Fiscal Localization section.
Be careful, you can only change the accounting package as long as you have not created any accounting entry.
Mẹo
When you create a new Odoo Online database, the SKR03 is installed by default.
Báo cáo kế toán của Đức¶
Here is the list of German-specific reports available on Odoo Enterprise:
Bảng cân đối kế toán
Lãi & lỗ
Báo cáo thuế (Umsatzsteuervoranmeldung)
Partner VAT Intra
Export from Odoo to Datev¶
It is possible to export your accounting entries from Odoo to Datev. To be able to use this feature, the german accounting localization needs to be installed on your Odoo Enterprise database. Then you can go in then click on the Export Datev (csv) button.
Point of Sale in Germany: Technical Security System¶
The Kassensicherungsverordnung (The Act on Protection against Manipulation of Digital Records) requires that electronic record-keeping systems - including the point of sale systems - must be equipped with a Technical Security System (also called TSS or TSE).
Odoo nabízí službu, která je v souladu s předpisy pomocí fiskaly, cloudového řešení.
Quan trọng
Jelikož je toto řešení cloudové, je vyžadováno funkční připojení k internetu.
Ghi chú
The only VAT rates allowed are given by fiskaly. You can check these rates by consulting: fiskaly DSFinV-K API: VAT Definition.
Cấu hình¶
Cài đặt mô-đun¶
If your database was created before June 2021, upgrade your Point of Sale app (
point_of_sale) and the Restaurant module (pos_restaurant).Nainstalujte moduly Německo - Certifikace pro pokladní místo (
l10n_de_pos_cert) a Německo - Certifikace pro pokladní místo typu restaurace (l10n_de_pos_res_cert).Mẹo
Pokud tyto moduly nejsou v seznamu, aktualizujte seznam aplikací.
Register your company at the financial authority¶
To register your company, go to , fill out the following fields and Save.
Company name
Valid address
VAT number
St.-Nr (Steuernummer): this number is assigned by the tax office to every taxable natural or legal person. (e.g.,
2893081508152)W-IdNr (Wirtschafts-Identifikationsnummer): this number is used as a permanent identification number for economically active persons.
You can then register your company through fiskaly by opening the fiskaly tab and clicking on the fiskaly Registration button.
Mẹo
If you do not see the fiskaly Registration button, make sure that you saved your company details and are not in editing mode anymore.
Po dokončení registrace se zobrazí nová pole:
fiskaly organization ID refers to the ID of your company at the fiskaly side.
fiskaly API key and secret are the credentials the system uses to access the services offered by fiskaly.
Ghi chú
It is possible to request new credentials if there is any issue with the current ones.
Create and link a Technical Security System to your PoS¶
To use your point of sale in Germany, you first have to create a TSS for it.
To do so, go to , open the point of sale you want to edit, then check the box next to Create TSS and Save.
Once the creation of the TSS is successful, you can find your TSS ID and Client ID under the fiskaly API section.
TSS ID refers to the ID of your TSS at fiskaly's side.
Client ID refers to your PoS but at fiskaly's side.
DSFinV-K¶
Whenever you close a PoS session, the orders' details are sent to the DSFinV-K service of fiskaly.
In case of an audit, you can export the data sent to DSFinV-K by going to .
Các trường này là bắt buộc:
Tên
Start Datetime (export data with dates larger than or equal to the given start date)
End Datetime (export data with dates smaller than or equal to the given end date)
Leave the Point of Sale field blank if you want to export the data of all your points of sale. Specify a Point of Sale if you want to export this specific PoS' data only.
The creation of a DSFinV-K export triggers on export at fiskaly's side.
As you can see, the State is Pending. This means that the export has been successfully triggered and is being processed. You have to click on Refresh State to check if it is ready.
German Tax Accounting Standards: Odoo's guide to GoBD Compliance¶
GoBD stands for Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff. In short, it is a guideline for the proper management and storage of books, records, and documents in electronic form, as well as for data access, that is relevant for the German tax authority, tax declaration, and balance sheet.
These principles have been written and published by the Federal Ministry of Finance (BMF) in November 2014. Since January 2015, they have become the norm and replace previously accepted practices linked to computer-based accounting. Several changes have been made by the BMF in 2019 and January 2020 to specify some of the content and due to the development of digital solutions (cloud hosting, paperless companies, etc.).
Quan trọng
Odoo gives you the means to be compliant with GoBD.
What do you need to know about GoBD when relying on accounting software?¶
Ghi chú
If you can, the best way to understand GoBD is to Read the Official GoBD text. It is a bit long but quite readable for non-experts. But in short, here is what to expect:
The GoBD is binding for companies that have to present accounts, which includes SMEs, freelancers, and entrepreneurs, to the financial authorities. As such, the taxpayer himself is the sole responsible for the complete and exhaustive keeping of fiscal-relevant data (above-mentioned financial and related data).
Apart from software requirements, the user is required to ensure Internal control systems (in accordance with sec. 146 of the Fiscal Code):
Kiểm soát quyền truy cập;
Segregation of Duties, Functional separating;
Entry controls (error notifications, plausibility checks);
Reconciliation checks at data entry;
Processing controls;
Measures to prevent intentional or unintentional manipulation of software, data, or documents.
The user must distribute tasks within its organization to the relevant positions (control) and verify that the tasks are properly and completely performed (supervision). The result of these controls must be recorded (documentation), and should errors be found during these controls, appropriate measures to correct the situation should be put into place (prevention).
What about data security?¶
The taxpayer must secure the system against any data loss due to deletion, removal, or theft of any data. If the entries are not sufficiently secured, the bookkeeping will be regarded as not in accordance with the GoBD guidelines.
Sau khi các bút toán đã được ghi sổ cuối cùng, chúng không thể bị thay đổi hoặc xóa thông qua ứng dụng.
Nếu Odoo được sử dụng trên đám mây, sao lưu định kỳ là một phần của dịch vụ Odoo Online. Ngoài ra, các bản sao lưu định kỳ có thể được tải xuống và lưu trữ trên các hệ thống bên ngoài.
If the server is operated locally, it is the responsibility of the user to create the necessary backup infrastructure.
Quan trọng
Trong một số trường hợp, dữ liệu phải được lưu giữ trong mười năm hoặc lâu hơn, vì vậy hãy luôn lưu các bản sao lưu. Điều này thậm chí còn quan trọng hơn nếu bạn quyết định thay đổi nhà cung cấp phần mềm.
Trách nhiệm của nhà phát triển phần mềm¶
Considering GoBD only applies between the taxpayer and the financial authority, the software editor can by no means be held responsible for the accurate and compliant documentation of financial transactional data of their users. It can merely provide the necessary tools for the user to respect the software related guidelines described in the GoBD.
How can Odoo help you achieve Compliance?¶
The key words, when it comes to GoBD, are: traceable, verifiable, true, clear, and continuous. In short, you need to have audit-proof archiving in place and Odoo provides you with the means to achieve all of these objectives:
- Khả năng truy vết và xác minhEach record in Odoo is stamped with the creator of the document, the creation date, the modification date, and who modified it. In addition, relevant fields are tracked thus it can be seen which value was changed by whom in the chatter of the relevant object.
- Tính hoàn thiệnAll financial data must be recorded in the system, and there can be no gaps. Odoo ensures that there is no gap in the numbering of the financial transactions. It is the responsibility of the user to encode all financial data in the system. As most financial data in Odoo is generated automatically, it remains the responsibility of the user to encode all vendor bills and miscellaneous operations completely.
- Tính chính xácOdoo ensures with the correct configuration that the correct accounts are used. In addition, the control mechanisms between purchase orders and sales orders and their respective invoices reflect the business reality. It is the responsibility of the user to scan and attach the paper-based vendor bill to the respective record in Odoo. Odoo Document helps you automate this task.
- Ghi sổ và lưu giữ hồ sơ kịp thờiVì hầu hết dữ liệu tài chính trong Odoo được tạo ra từ các đối tượng giao dịch (ví dụ: hóa đơn được ghi sổ khi xác nhận), Odoo đảm bảo lưu giữ hồ sơ kịp thời ngay từ đầu. Trách nhiệm của người dùng là mã hóa tất cả các hóa đơn nhà cung cấp đến một cách kịp thời, cũng như các hoạt động khác.
- Trật tựFinancial data stored in Odoo is per definition ordered and can be reordered according to most fields present in the model. A specific ordering is not enforced by the GoBD, but the system must ensure that a given financial transaction can be quickly found by a third-party expert. Odoo ensures this out-of-the-box.
- Tính không thể thay đổiVới bản địa hóa Đức của Odoo, Odoo được cấu hình tiêu chuẩn theo cách mà điều khoản không thể thay đổi có thể được tuân thủ mà không cần tùy chỉnh thêm.
Do you need a GoBD-Export?¶
Trong trường hợp kiểm soát thuế, cơ quan thuế có thể yêu cầu ba cấp độ truy cập vào hệ thống kế toán (Z1, Z2, Z3). Các cấp độ này khác nhau từ truy cập trực tiếp vào giao diện đến việc chuyển giao dữ liệu tài chính trên thiết bị lưu trữ.
In case of a handover of the financial data on a storage device, the format is not enforced by the GoBD. It can be, for example, in XLS, CSV, XML, Lotus 123, SAP-format, AS/400-format, or else. Odoo supports the CSV and XLS-export of financial data out-of-the-box. The GoBD recommends the export in a specific XML-based GoBD-format (see "Ergänzende Informationen zur Datenntträgerüberlassung" §3) but it is not binding.
What is the role and meaning of the compliance certification?¶
The GoBD clearly states that due to the nature of a state of the art accounting software, their configuration possibilities, changing nature, and various forms of use, no legally binding certification can be given, nor can the software be made liable towards a public authority. Third-party certificates can indeed have an informative value for customers to make software buying decisions but are by no means legally binding or of any other legal value (A. 12, § 181).
A GoBD certificate states nothing more than that if you use the software according to its guidelines, the software will not refrain you from respecting the GoBD. These certifications are very expensive in terms of time and cost, and their value is very relative. Thus we focus our efforts on ensuring GoBD compliance rather than pay for a marketing tool which does not, however, offer our customer any legal certainty.
Quan trọng
The BMF actually states the following in the Official GoBD text:
180. Positive attestations on the correctness of the bookkeeping - and thus on the correctness of IT-based bookkeeping systems - are not issued either in the context of a tax field audit or in the context of binding information.
181. "Certificates" or "attestations" from third parties can serve as a decision criterion for the company when selecting a software product, but develop from the in margin no. 179 is not binding on the tax authorities.
Ghi chú
The previous content was automatically translated from German with Google Translate.
What happens if you are not compliant?¶
In the event of an infringement, you can expect a fine but also a court order demanding the implementation of specific measures.