This includes in particular the recording, booking, processing, storage and disposal of data and documents. The respective documentation is one of the statutory requirements for proper accounting. The taxpayer himself is responsible for the overall correctness of the bookkeeping and thus also for the technical processes and the corresponding documentation.
This also applies to the outsourcing of recording and accounting services. Current tax audits show that the availability of documentation has become a new focus of the audits conducted by the tax authorities. Since 2018, special attention has been paid to a possible cash audit. If the company lacks documentation, or if it is faulty, up to 10% may be added to the sales declared in the course of the next tax audit.
Written documentation is therefore already an indispensable prerequisite for full compliance with the accounting principles. If a company does not yet have any documentation, SHWP advise on all related issues and supports the creation of proper and legally compliant procedural documentation.