Germany GoBD Data Export

The Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD) standard 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.

Users in Germany can generate and export tax audit files in NetSuite that comply with fiscal authority (Finanzamt) mandated rules and with the format defined by the GoBD standard.

Using the Tax Audit Files SuiteApp, you can generate audit files per subsidiary or per group of subsidiaries if you are using a OneWorld account. For steps to generate tax audit files, see Generating a Tax Audit File.

NetSuite provides a Germany GoBD Data Export composed of the following text files:

• Company Data (company.txt) — includes basic information about the company

• Chart of Accounts (accountslist.txt) — includes basic chart of accounts data, without transactions or balances

• Transaction Journal (transaction_journal.txt) — includes journal transaction details

• Sums and Balances List (account_balances.txt) — includes a summary of the chart of account opening balances, movements, and ending balances

• Account Sheets, Chart of Accounts (genledger.txt) — includes account transaction details

• Account Sheets, Debtors and Creditors (payables.txt, receivables.txt) — includes transaction details for debtors and creditors, generated as two separate reports

• Annual VAT Figures (annualvat.txt) — includes a summary of VAT-related data such as annual VAT return figures for the full financial year

• Tax Codes (taxcodelist.txt) — includes tax codes and rates in the system

The following additional data files are also generated during the GoBD data export:

• Data type definition (DTD) file (GoBD-01-08-2003.dtd) — includes descriptive information about the files generated

• Index (index.xml) — includes the index to the files and their contents

• Receivables Master Data (receivables_master_data.txt) — include customers with transactions for the period

• Payables Master Data (payables_master_data.txt) — include vendors with transactions for the period

  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 about how to set Auto-Generated Numbers, see Setting Up Auto-Generated Numbering.

Important things to note to ensure that your generated audit files are compliant:

• GoBD data export should be generated for a full financial year (based on accounting periods). Each data export generates eleven files for download.

• Do not use special characters for column names on your report, this will not be accepted for validation.

General Notices