Đức

Kế toán

Hệ thống tài khoản

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.

Cảnh báo

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.

Báo cáo

The following German-specific reports available on Odoo Enterprise:

• Bảng cân đối kế toán

• Lãi & lỗ

• Báo cáo thuế (Umsatzsteuervoranmeldung)

• EC Sales List

• 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.

Ghi chú

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.

Cảnh báo

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 là viết tắt của Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff. Nói ngắn gọn, đây là hướng dẫn về việc quản lý và lưu trữ sổ sách, hồ sơ, tài liệu dưới dạng điện tử cũng như truy cập dữ liệu một cách hợp quy định, có liên quan đến cơ quan thuế Đức, khai thuế và bảng cân đối kế toán.

Những nguyên tắc này được Bộ Tài chính Liên bang (BMF) ban hành vào tháng 11 năm 2014. Kể từ tháng 1 năm 2015, chúng đã trở thành tiêu chuẩn và thay thế các quy trình trước đây liên quan đến kế toán trên máy tính. BMF đã thực hiện một số thay đổi vào năm 2019 và tháng 1 năm 2020 để làm rõ một số nội dung nhằm đáp ứng sự phát triển của các giải pháp số (lưu trữ đám mây, doanh nghiệp không giấy tờ,...).

Quan trọng

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.

Once bookings have been finally posted, they can no longer be changed or deleted via the application.

• If Odoo is used in the cloud, regular backups are part of the Odoo Online service. In addition, regular backups can be downloaded and backed up on external systems.

  Xem thêm

  Odoo Cloud Hosting - Service Level Agreement

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

Quan trọng

In some cases, data has to be kept for ten years or more, so always have backups saved. It is even more important if you decide to change software provider.

Responsibility of the software editor

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. Traceability and verifiability

   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. Tính hoàn thiện

   Tất cả dữ liệu tài chính phải được ghi nhận trong hệ thống mà không có bất kỳ khoảng trống nào. Odoo đảm bảo không có sự gián đoạn trong số thứ tự của các giao dịch tài chính. Người dùng có trách nhiệm nhập đầy đủ tất cả dữ liệu tài chính vào hệ thống. Vì hầu hết dữ liệu tài chính trong Odoo được tạo tự động, người dùng vẫn cần đảm bảo nhập đầy đủ các hóa đơn nhà cung cấp và các nghiệp vụ khác.
3. Tính chính xác

   Odoo đảm bảo rằng, khi được cấu hình đúng cách, thì các tài khoản phù hợp sẽ được sử dụng. Bên cạnh đó, các cơ chế đối soát giữa đơn mua hàng và đơn bán hàng với hóa đơn tương ứng giúp phản ánh tình hình thực tế của doanh nghiệp. Tuy nhiên, người dùng vẫn cần chủ động quét và đính kèm hóa đơn mua hàng ở định dạng giấy vào bản ghi tương ứng trong Odoo. Odoo Tài liệu có thể giúp bạn tự động hóa nhiệm vụ này.
4. Timely booking and record-keeping

   As most financial data in Odoo is generated by the transactional objects (for example, the invoice is booked at confirmation), Odoo ensures out-of-the-box timely record-keeping. It is the responsibility of the user to encode all incoming vendor bills in a timely manner, as well as the miscellaneous operations.
5. Order

   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. Tính không thể thay đổi

   With the German Odoo localization, Odoo is in standard configured in such a way that the inalterability clause can be adhered to without any further customization.

Xuất GoBD

In the case of fiscal control, the fiscal authority can request three levels of access to the accounting system (Z1, Z2, Z3). These levels vary from direct access to the interface to the handover of the financial data on a storage device.

Trong trường hợp chuyển giao dữ liệu tài chính sang thiết bị lưu trữ, GoBD không bắt buộc định dạng cụ thể. Dữ liệu có thể ở định dạng XLS, CSV, XML, Lotus 123, SAP-format, AS/400-format hoặc các định dạng khác. Odoo hỗ trợ xuất dữ liệu tài chính dưới dạng CSV và XLS ngay từ đầu. GoBD khuyến nghị xuất dữ liệu theo định dạng GoBD dựa trên XML cụ thể (xem "Ergänzende Informationen zur Datenträgerüberlassung" §3), nhưng không bắt buộc.

Non-compliance

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

POS

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 offers a service that is compliant with the help of fiskaly, a cloud-based solution.

Quan trọng

Since this solution is cloud-based, a working internet connection is required.

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

Install the Germany - Certification for Point of Sale (l10n_de_pos_cert) and Germany - Certification for Point of Sale of type restaurant (l10n_de_pos_res_cert) modules.

Mẹo

If these modules are not listed, update the app list.

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:

• Tên công ty

• Địa chỉ

• Thuế GTGT

• 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.

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.

Once the registration has been finalized, new fields appear:

• 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.

Ghi chú

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.

Xuất DSFinV-K

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.

These fields are mandatory:

• 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.