Tyskland

Bokföring

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Documentation on e-invoicing’s legality and compliance in Germany

Kontoplan

Both SKR03 and SKR04 charts of accounts are supported in Odoo. When you create a new Odoo Online database, SKR03 is installed by default.

Verify which is installed by going to Accounting ‣ Configuration ‣ Settings and checking the Package field under the Fiscal Localization section.

Varning

Selecting another package is only possible if you have not created an accounting entry. If one was posted, a new company or database must be set up to select another package. In addition, all journal entries will need to be created again.

Rapporter

The following German-specific reports available on Odoo Enterprise:

• Balansräkning

• Vinst och förlust

• Skatterapport (deklaration av mervärdesskatt)

• EU periodisk sammanställning

• Intrastat

Exporting entries from Odoo to DATEV

Provided that one of the German fiscal localization packages is installed, you can export your accounting entries from Odoo to DATEV from the general ledger.

Two types of exports are needed: first the DATEV ATCH export, then the DATEV DATA export.

Observera

Both are needed at different stages to transfer the data correctly to DATEV, as DATEV works with two interfaces, one for clients (DUO - DATEV Unternehmen Online) and one for tax advisors (DATEV Rechnungswesen).

1. DATEV ATCH

Go to Accounting ‣ Reporting ‣ General Ledger, click the (Actions) button, and select Datev ATCH (zip).

Upload the downloaded ZIP file via the DATEV Belegtransfer software.

If you do not have the DATEV Belegtransfer software installed on your computer, ask your tax advisor to help you with this.

Varning

The DATEV ATCH ZIP file includes the files (reports) linked to an Odoo invoice or bill. For customer invoices, the file must have been generated by using the Print & Send button. For vendor bills, the file must have been received via an email alias or uploaded by using the Upload button.

DATEV ATCH ZIP file

The ZIP file contains two types of files:

• the individual invoice/bill files (PDF, JPEG, etc.) for the selected period on the general ledger, and

• a document.xml file used to generate a unique ID (GUID) for each file.

These unique IDs are essential as they allow DATEV to automatically link the files to the individual journal items, which will be imported with the DATEV DATA file in the next step.

2. DATEV DATA

Go to Accounting ‣ Reporting ‣ General Ledger, click the (Actions) button, and select Datev DATA (zip).

Transfer the downloaded ZIP file to your tax advisor. They should import the ZIP file into DATEV Rechnungswesen.

Check with your tax advisor how often they need these files.

DATEV ATCH ZIP file

The ZIP file contains three CSV files:

• the EXTF_customer_accounts.csv file containing all information related to your customers,

• the EXTF_vendor_accounts.csv file containing all information related to your vendors, and

• the EXTF_accounting_entries.csv containing all journal items for the period defined on the general ledger, as well as the unique IDs (GUID) so that the journal items can be linked to the files inside the DATEV ATCH ZIP file.

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 have replaced 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 due to the development of digital solutions (cloud hosting, paperless companies, etc.).

Viktigt

Odoo is certified GoBD-compliant.

Understanding GoBD in relation to accounting software

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):

• access rights control;

• segregation of duties, functional separating;

• entry controls (error notifications, plausibility checks);

• reconciliation checks at data entry;

• processing controls; and

• measures to prevent intentional or unintentional manipulation of software, data, or documents.

The user must distribute tasks within their 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).

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.

När bokningarna är slutligt bokade kan de inte längre ändras eller tas bort via applikationen.

• Om Odoo används i molnet är regelbundna säkerhetskopior en del av Odoo Online-tjänsten. Dessutom kan regelbundna säkerhetskopior laddas ner och säkerhetskopieras på externa system.

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  Odoo Cloud Hosting - Avtal om servicenivå

• If the server is operated locally, the user is responsible for creating the necessary backup infrastructure.

Viktigt

I vissa fall måste data sparas i tio år eller mer, så ha alltid säkerhetskopior sparade. Det är ännu viktigare om du bestämmer dig för att byta programvaruleverantör.

Programvaruutvecklarens ansvar

Considering GoBD applies only to the taxpayer, the software editor can by no means be held responsible for the accurate and compliant documentation of their users’ financial transactional data. It can merely provide the necessary tools for the user to respect the software-related guidelines described in the GoBD.

Ensuring compliance through Odoo

The keywords, 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:

1. Spårbarhet och verifierbarhet

   Each 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.
2. fullständighet

   All 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.
3. Noggrannhet

   Odoo ensures that, with the correct configuration, the correct accounts are used. In addition, the control mechanisms between purchase orders and sales orders and their respective invoices reflect the reality of the business. It is the responsibility of the user to scan and attach the paper-based vendor bill to the respective record in Odoo. Odoo Documents helps you automate this task.
4. Tidsenlig bokning och registerhållning

   Eftersom de flesta finansiella data i Odoo genereras av transaktionsobjekten (t.ex. bokförs fakturan vid bekräftelsen), säkerställer Odoo en snabb bokföring. Det är användarens ansvar att koda alla inkommande leverantörsfakturor i rätt tid, liksom diverse transaktioner.
5. Beställning

   Financial 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.
6. Interversibilitet

   Med den tyska Odoo-lokaliseringen är Odoo som standard konfigurerat på ett sådant sätt att oföränderlighetsklausulen kan följas utan någon ytterligare anpassning.

GoBD export

När det gäller skattekontroll kan skattemyndigheten begära tre nivåer av tillgång till redovisningssystemet (Z1, Z2, Z3). Dessa nivåer varierar från direkt åtkomst till gränssnittet till överlämnande av finansiella data på en lagringsenhet.

In the case of a handover of financial data to a storage device, the GoBD does not enforce the format. 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 Datenträgerüberlassung” §3), but it is not binding.

Non-compliance

In the event of an infringement, you can expect a fine and a court order demanding the implementation of specific measures.

Kassa

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 erbjuder en tjänst som är kompatibel med hjälp av fiskaly, en molnbaserad lösning.

Viktigt

Eftersom denna lösning är molnbaserad krävs en fungerande internetanslutning.

Observera

The only VAT rates allowed are given by fiskaly. You can check these rates by consulting fiskaly DSFinV-K API: VAT Definition.

Konfiguration

Installera modulerna Tyskland - Certifiering för försäljningsställen (l10n_de_pos_cert) och Tyskland - Certifiering för försäljningsställen av typen restaurang (l10n_de_pos_res_cert).

Tips

Om dessa moduler inte finns med i listan, uppdatera applistan.

Company registration at the financial authority

To register your company, open the Settings app, click Update Info under the Companies section, and fill in the following fields:

• Företagets namn

• Adress

• VAT

• 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 the Fiskaly Registration button.

Tips

If you do not see the Fiskaly Registration button, make sure that you saved your company details and are not in editing mode anymore.

När registreringen har slutförts visas nya fält:

• Fiskaly Organization ID refers to the ID of your company on fiskaly’s side.

• Fiskaly API Key and Fiskaly API Secret are the credentials the system uses to access the services offered by fiskaly.

Observera

It is possible to request new credentials if there is any issue with the current ones by clicking the New keys button.

Create a technical security system and link it to a POS

To use a point of sale in Germany, first create a TSS by going to Point of Sale ‣ Configuration ‣ Point of Sale, selecting the Point of Sale to edit, then checking the Create TSS box under the Fiskaly API section.

Once the creation of the TSS is successful, you can find the:

• TSS ID, which refers to the ID of your TSS on fiskaly’s side, and

• Fiskaly Client ID, which refers to your POS on fiskaly’s side.

DSFinV-K export

Whenever you close a PoS session, the details of the orders 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 Point of Sale ‣ Orders ‣ DSFinV-K Exports ‣ New.

Dessa fält är obligatoriska:

• 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 to export the data of all your points of sale; specify one if you want to export data for this specific POS only.

When an export is successfully triggered and is being processed, the State field should mention Pending. Click Refresh State to check if it is ready.