Germany Audit Files: GoBD Data Extract

Note:

This topic is for NetSuite accounts that use the Country Tax Report page to generate Germany tax audit files (GOBD). If you are using the Audit Files page, see Germany GoBD Data Export.

The German Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD) is a tax audit system mandated by German tax authorities. GoBD defines the regulatory principles and rules around the access, storage, and verification of financial data and the obligation of German taxpayers in case of a tax audit.

With Germany Localization, you can generate and export tax audit files in a format that complies with the GoBD standard.

The Germany Audit Files: GoBD Data Extract report supports Multi-Book Accounting and Adjustment-Only Book features. For more information, see Multi-Book Accounting Overview and Adjustment-Only Books Overview.

To generate the GoBD Data Extract, see Generating Localized Country Tax Reports.

For more information about the Multi-Book Accounting feature, see Multi–Book Accounting and Adjustment-Only Book Support in Tax Reporting Framework.

The GoBD Data Extract consists of 13 files. If the file download does not start or if you receive incomplete files, check your browser settings and ensure that popup windows coming from NetSuite are not blocked.

The following table describes each file from the GoBD Data Extract. Click on the report name in the File/Report column to view additional details and data sources for each report.

File/Report

Contents

Filename

DTD

  • Descriptive information about the files generated

  • The date is the last modification date of the GDPdU standard

gdpdu-01-08-2002.dtd

Index

Index to the files and their contents

index.xml

Company Data

Information about the company such as legal name, tax registration number, etc

company.txt

Chart of Accounts

Basic chart of accounts data without the account balances

accountslist.txt

Transaction Journal

All the general journal transaction details that includes tax code details

transaction_journal.txt

Sums and Balances List

Summary of the chart of accounts’ opening balances, movements, and ending balances

account_balances.txt

Account Sheets

All general ledger transactions

genledger.txt

Debtors

All transaction details for debtors

receivables.txt

Creditors

All transaction details for creditors

payables.txt

Receivables Master Data

List of customers with transactions for the period

receivables_master_data.txt

Payables Master Data

List of vendors with transactions for the period

payables_master_data.txt

Tax Codes

All tax codes and tax rates in the system

taxcodelist.txt

Annual VAT Report

All tax codes and corresponding postings (amounts) for the year

annualvat.txt

Company Data

The Company Data file (company.txt) contains company data such as legal name, tax registration number, address, phone number, and so on. It retrieves the information from the company record or subsidiary record.

The following table describes the fields and record data sources of the Company Data report.

Field

Source field

Audit_File_Version

The version number of the file.

Company_ID

Tax Registration Number for the Germany Nexus

Company_Name

Legal Name

Street

Address 1 and Address 2

Postal_Code

Zip

Region

State

Country

Country

Financial_Year

Selected Reporting Period

Currency

Base currency

Telephone

Phone

Fax

Fax

Accounting_Basis

Invoice Basis (Cash basis is currently not supported)

Chart of Accounts

The Chart of Accounts file (accountslist.txt) contains the basic chart of accounts data without the account balances. It retrieves the information from the company’s or subsidiary’s chart of accounts except non-posting accounts, non-posting account types, and statistical accounts. If you are using Multi-Book Accounting, accounts restricted to accounting book other than the selected one will not be shown.

The following table describes the fields and record data sources of the Chart of Accounts report.

Field

Source field

Account_ID

Account Number

Description

Account Description

Category

Account Category

Subcategory

Account Subcategory

Account_Type

Account Type

Transaction Journal

The Transaction Journal file (transaction_journal.txt) contains all the general journal transaction and tax code details. It retrieves the information from the transaction record and GL impact record. If you are using Multi-Book Accounting, the contents are specific for the selected accounting book.

The following table describes the fields and record data sources of the Transaction Journal report.

Field

Source field

Internal_ID

Internal ID

Transaction_Type

Transaction type

Date

Date

Posting_Period

Posting Period

Document_Number

Transaction ID

Description

Line Description or Memo

Accounting_Book

Name of the Accounting Book

Note:

If applicable

Debit_Account

Debit Account

Debit_Amount

Debit Amount

Credit_Account

Credit Account

Credit_Amount

Credit Amount

VAT_Debit_Account

VAT Debit Account

VAT_Debit_Amount

VAT Debit Amount

VAT_Credit_Account

VAT Credit Account

VAT_Credit_Amount

VAT Credit Amount

Tax_Code

Tax Code

Currency

Base Currency of the Company or Subsidiary

Sums and Balances List

The Sum and Balances List file (account_balances.txt) contains a summary of the chart of accounts’ opening balances, movements, and ending balances, as well as from transaction records. If you are using Multi-Book Accounting, the contents are specific for the selected accounting book.

The following table describes the fields and record data sources of the Sum and Balances List report.

Field

Source field

Account_ID

Chart of Accounts – ID

Account_Name

Chart of Accounts – Name

Accounting_Books

Name of the Accounting Book

Note:

If applicable

Last_Posting_Date

Transaction Date – Date of last transaction posted for the selected period.

Opening_Balance_Debit

Account Balances – Net balance of the account from previous periods. Can either be net debit or net credit.

If you want the value to be zero, use the Period End Journals feature for the selected reporting period. For more information, see Period End Journal Entries.

Opening_Balance_Credit

Account Balances – Net balance of the account from previous periods. Can either be net debit or net credit.

If you want the value to be zero, use the Period End Journals feature for the selected reporting period. For more information, see Period End Journal Entries.

Total_Debit

Account Balances – Total debit entries of the account for the selected period

Total_Credit

Account Balances – Total credit entries of the account for the selected period

YTD_Debit

Account Balances = Opening debit balance + total debit entries of the account

YTD_Credit

Account Balances = Opening credit balance + total credit entries of the account

YTD_Balance_Debit

Account Balances = (Opening debit balance − total credit entries of the account)

If YTD_Balance_Debit is lower than 0, displays 0.

YTD_Balance_Credit

Account Balances = (Opening credit balance − total debit entries of the account)

If YTD_Balance_Credit is lower than 0, displays 0.

Account Sheets

The Accounts Sheets file (genledger.txt) contains all general ledger transactions. It gathers information from the chart of accounts, account balances, transaction records, and GL impact records. If you are using Multi-Book Accounting, the contents are specific for the selected accounting book.

The following table describes the fields and record data sources of the Accounts Sheets report.

Field

Source field

Account_Number

Chart of Accounts – Number

Account_Description

Chart of Accounts – Name

Accounting_Book

Name of the Accounting Book

Note:

If applicable

Transaction_Type

Transaction – Transaction Type

Document_Date

Transaction – Date

Document_Number

Transaction – Reference Number

Description

Transaction – Description or Memo

Debit_Amount

GL impact – Debit Amount

Credit_Amount

GL impact – Credit Amount

Debtors

The Debtors file (receivables.txt) contains all the transaction details for debtors. It gathers information from the chart of accounts, account balances, transaction records, and GL impact records. If you are using Multi-Book Accounting, the contents are specific for the selected accounting book.

The following table describes the fields and record data sources of the Debtors report.

Field

Source field

Opening_Balance

Account Balances – Account Receivable Opening Balance of the customer.

Transaction_Type

Transaction – Transaction type

Internal_Trans_ID

Transaction – Internal ID

Customer_ID

Transaction – Customer ID

Company_Name

Transaction – Company name

Document_Date

Transaction – Date

Reference_Number

Transaction – Reference Number

Description

Transaction – Memo

Debit_Amount

GL Impact – Debit amount

Credit_Amount

GL Impact – Credit amount

Creditors

The Creditors file (payables.txt) contains all the transaction details for creditors. It gathers information from the chart of accounts, account balances, transaction records, and GL impact records. If you are using Multi-Book Accounting, the contents are specific for the selected accounting book.

The following table describes the fields and record data sources of the Creditors report.

Field

Source field

Opening_Balance

Account Balances – Accounts Payable Opening Balance of the vendor.

Transaction_Type

Transaction – Transaction type

Internal_Trans_ID

Transaction – Internal ID

Vendor_ID

Transaction – Vendor ID

Company_Name

Transaction – Company name

Document_Date

Transaction – Date

Reference_Number

Transaction – Reference Number

Description

Transaction – Memo

Debit_Amount

GL Impact – Debit amount

Credit_Amount

GL Impact – Credit amount

Receivables Master Data

The Receivables Master Data file (receivables_master_data.txt) contains the list of customers with transactions for the period and retrieves the information from customer records.

The following table describes the fields and record data sources of the Receivables Master Data report.

Field

Source field

Customer_ID

Customer ID

Account_Description

Customer name + Default Account Receivable

Company_Name

Company name

Street_Address

Company Address

Postcode

Zip Code

Location

City

Country

Country

VAT_Registration_Number

Tax Registration Number for Germany nexus

Tax_Number

Tax Number

Payables Master Data

The Payables Master Data file (payables_master_data.txt) contains the list of vendors with transactions for the period and retrieves information from vendor records.

The following table describes the fields and record data sources of the Payables Master Data report.

Field

Source field

Vendor_ID

Vendor ID

Account_Description

Vendor name + Default Accounts Payable

Company_Name

Company name

Street_Address

Company Address

Postcode

Zip Code

Location

City

Country

Country

VAT_Registration_Number

Tax Registration Number for Germany nexus

Tax_Number

Tax Number

Tax Codes

The Tax Codes file (taxcodelist.txt) contains all the tax codes and tax rates in the system. It gathers data from the configured tax settings.

The following table describes the fields and record data sources of the Tax Codes report.

Field

Source field

Tax_Code

Name

Tax_Percentage

Tax rate

Tax_Code_Description

Description

Annual VAT Report

The Annual VAT Report file (annualvat.txt) contains all tax codes and corresponding postings (amounts) for the year. It gathers the information from the financial and transactional records. If you are using Multi-Book Accounting, the contents are specific for the selected accounting book.

The following table describes the fields and record data sources of the Annual VAT report.

Field

Source field

Tax_Code

Tax Code – Name

Amount_Type

Tax Code – Description

Total

Total VAT on Sales – Total VAT on Purchases

Period

Total VAT on Sales – Total VAT on Purchases (For the selected period only)

Important:

To comply with the requirements of the Germany GoBD certification process, you need to use the Auto-Generated Numbering feature for the Customer ID and Vendor ID fields. Both fields must be unique. NetSuite assigns name or number for Customer ID and Vendor ID fields based on your settings at Setup > Company > Auto-Generated Numbers. For more information on how to set Auto-Generated Numbers, see Setting Up Auto-Generated Numbering.

Related Topics

General Notices