The most important information at a glance
The GoBD have applied in Germany to all retailers since 01.01.2017.
They set requirements for the storage and retention of cash register-related data.
With Pickware POS, you can meet all guidelines.
There is currently no certification by the legislator. Only the taxpayer is liable.
From April 2017, DATEV offers an online archiving service to make it easier to meet the GoBD requirements.
Since 01.01.2017, the “Principles for the proper keeping and retention of books, records and documents in electronic form and for data access” — abbreviated: GoBD — have applied to all retailers. Put simply, the GoBD require that all tax-relevant data generated at the cash register be stored in an unalterable manner and protected against manipulation. What exactly this means is specified by the Federal Ministry of Finance in its letter dated 14.11.2014 (updated version dated 28.11.2019), which you can view here. There is currently no other legally binding document on this topic. In addition to explaining the individual principles, the document also sets out requirements for the internal control system (ICS) and for data security, retention, and disclosure. Below, we explain the most important requirements and how they are met with Pickware POS.
Content of the GoBD and how Pickware POS meets it
Principles of the GoBD
Principle of... | Explanation | Met in Pickware POS? |
Traceability and verifiability | No transaction may be recorded without a document. | Yes, Pickware creates a document for every transaction and stores it in the Shopware database. |
Completeness | All records must be recorded, and no record may appear twice. | Yes, every transaction from Pickware POS is automatically stored in the Shopware database in a uniquely identifiable way. |
Accuracy | All records must correspond to the truth. Nothing may be recorded that did not actually happen. | Yes, as long as all entries made at the till correspond to the truth, that is exactly what gets recorded. There is no way to manipulate the data through the till. |
Timely bookings and records | All transactions must be recorded immediately. Cash deposits and withdrawals must be recorded on the same day. | Yes, all transactions from Pickware POS, including cash deposits and withdrawals, are stored live in the Shopware database immediately. |
Order | The recording of transactions must follow a certain order (e.g. sorted by date, surname, etc.) | Yes, all transactions are stored in a database table sorted by date and assigned a unique ID. |
Immutability | All transactions must be stored individually and in an unalterable manner. It must also be ensured that the records are not changed by a change to the master data. | Yes, the records from Pickware POS are stored individually in the Shopware database. A change to the master data (e.g. the customer group of the customer or the tax rate of the product) does not lead to a change in the records. In addition, Pickware does not offer any way to delete records once they have been saved. Even when orders are deleted, all records remain intact. |
Further requirements from the GoBD
In addition to the general principles, the letter sets out further requirements for certain areas. The most important of these are listed below.
Internal control system (ICS)
The records of the cash register must be protected by setting up appropriate access rights. Since the user interface of Pickware POS, the Shopware Admin, and the Shopware database are protected by a user management system with personal, encrypted passwords, this requirement is met with Pickware POS.
Data security
All records must be protected against loss (e.g. being untraceable, destruction, ruin, and theft). This also includes the accidental deletion of data. To meet this requirement, we recommend performing daily backups of your Shopware database* and storing them with an archiving service.
Retention
All records must be kept in a machine-evaluable, exportable, and orderly manner for the duration of the retention period (generally 10 years). Since all data recorded with Pickware POS is stored in the Shopware database, it is therefore necessary to perform regular backups of the database* and to keep them in a specific order (e.g. sorted by date) for the duration of the retention period. In addition, the documents from Pickware POS should be secured and retained using the invoice archiving feature in Pickware ERP. We also recommend exporting and storing the daily cash report created with Pickware POS as a PDF.
*) All journal data is stored in the pickware_pos_cashbook_entries table. Regardless of the GoBD, however, we recommend performing regular, complete backups of the Shopware database.
Process documentation
In its letter, the Federal Ministry of Finance recommends that taxpayers create so-called process documentation showing the extent to which the GoBD requirements are met.
The process documentation should in particular describe the software used, the corresponding manuals, and an explanation of the system architecture. Below you will find a system architecture diagram that you can include in your process documentation. You can find the user manual for Pickware POS here.
FAQ
Is there a certification from the legislator confirming that my POS system meets the GoBD?
Unfortunately, the legislator does not provide for certification of individual POS systems. Positive attestations issued as part of a tax audit are also not legally binding statements. Although the letter mentions that “certificates” or “attestations” from third parties or from the manufacturer of the POS system can help when choosing a software product, they have no binding effect on the tax office.