The shop system Shopify (affiliate link) and the checkout system Shopify POS – as well as about all shop systems at the moment, by the way – don't fulfill the requirements of the GoBD. Furthermore, it still remains unclear whether Shopify themselves are interested in implementing an according solution or adaptation to the German market. Yet there are ways to make your online shop GOBD compliant, and these we want to present to you here.

You have, up until now, not yet looked into the new requirements? Better read this article to the end, or it could get expensive.

What are the GoBD

The abbreviation "GoBD" stands for Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (en. Rules of orderly bookkeeping and storage of business records in electronic form and of data access) and were consolidated by the German financial administration from the former GoBS (Grundsätze ordnungsgemäßer DV-gestützter Buchführungssysteme - en. Rules of orderly data processing-based bookkeeping systems) and GDPdU (Grundsätze zum Datenzugriff und Prüfbarkeit digitaler Unterlagen - en. Rules for data access and verifiability of digital business records). As of January 1, 2015, the GoBD are legally effective, and as of January 1, 2017, they are mandatory for all checkout systems.

For further general information we refer you to an article by the law firm Limberger Fuch Koch & Partner mbB or the GoDB-Leitfaden by the law firm Peters, Schönberger & Partner mbB.

Are all shop owners affected?

Every system which processes data subject to book- and record-keeping - and this includes the popular shop system Shopify - has to comply with the requirements and conditions posed by the GoBD. Shop owners are therefore generally liable to comply with these conditions.

Even if bookkeeping is outsourced to an external service provider, you, as a shop owner, are liable to make sure that they comply with these rules. Auch wenn die Buchführung an einen externen Dienstleister ausgelagert ist, bist du als Shopbetreiber in der Pflicht, zu überprüfen, ob diese die Regelungen einhalten. To quote the GoBD-Leitfaden sourced above:

Die Verantwortung für die Ordnungsmäßigkeit elektronischer Bücher und sonst erforderlicher elektronischer Aufzeichnungen einschließlich der Verfahren trägt allein der Steuerpflichtige. Dies gilt auch bei einer teilweisen oder vollständigen organisatorischen und/oder technischen Auslagerung von Buchführungs- und Aufzeichnungspflichten auf Dritte (Outsourcing).

The liability for compliance of electronic books and other required electronic records, including the procedures, lies with the taxable person. This also applies in the case of a partial or complete technical outsourcing of book- and record-keeping duties to a third party.

Do other things besides the online shop have to be GoBD compliant?

Yes. The "Grundsätze" apply in general, not only for an online shop, but also for all complementary systems which work together with an online shop and with the same data. This applies, for example, also to the POS system, as the GoBD-Leitfaden states:

Die GoBD rekurrieren sowohl auf das Haupt(buchführungs)system als auch auf etwaige Vor- und Nebensysteme. Explizit aufgeführt sind Finanzbuchführungssystem, Anlagenbuchhaltung, Lohnbuchhaltungssystem, Kassensystem, Warenwirtschaftssystem, Zahlungsverkehrssystem, Taxameter, Geldspielgeräte, elektronische Waagen, Materialwirtschaft, Fakturierung, Zeiterfassung, Archivsystem, Dokumenten-Management-System einschließlich der Schnittstellen zwischen den Systemen. Dabei kommt es nicht auf die Bezeichnung des jeweiligen Systems an, sondern auf die Frage, ob in einem System buchführungs- oder aufzeichnungspflichtige Daten erfasst, erzeugt, empfangen, übernommen, verarbeitet, gespeichert oder übermittelt werden.

The GoBD apply to the main (bookkeeping) system as well as to any possible upstream or auxiliary systems. Explicitly mentioned are financial bookkeeping systems, assets accounting, payroll accounting systems, checkout systems, enterprise resource planning, payment transaction systems, taximeters, gambling machines, electronic scales, materials administration, invoice processing, (work) time tracking, archiving systems, document management systems, including interfaces between the systems. What matters here is not the name of the specific system but the question of whether a system records, produces, receives, carries over, processes, stores or transmits data subject to book- and record-keeping.

Furthermore, all movements of goods have to be recorded. Whenever a stock is changed it must be clear by which cause.

What are the conditions?

We have compiled an infographics for you inwhich you can find a summary of the conditions:

A further listing can be found at VeR.

Oh Oh! – The Tax Audit

When it comes to an announced tax audit, or an unannounced turnover tax look-up, the examiner has authorization to access the data and the systems. Here, three access modes (Z1, Z2 and Z3) are distinguished. The examiner can decide for one or more of these access modes. That means you have to be prepared for all three:

Z1: Immediate data access

In the case of immediate data access, the examiner gets access to all tax-relevant data processing systems (DP system) in order to inspect bookkeeping data, master data and linkages. This also includes the use of evaluation programs for filtering and sorting tax-relevant data.

In other words, the examiner gets access to the accounting department. Im Grunde bekommt der Prüfer also Zugriff auf den Arbeitsplatz der Buchhaltung, where provisions must be made that he has read-only-access to tax-relevant data.

Z2: Mediate data access

In the case of mediate data access, the shop owner has to let the examiner evaluate the tax-relevant data electronically. Here, facilities for evaluation may only be demanded for such a timespan as the extant DP systems allow for. Furthermore, the shop owner or the company, respectively, are obligated to support the examiner in the process.

Z3: Storage medium handover

For the case of storage medium handover, a storage medium (for example DVD or USB flash drive), containing the data in a compliant format, must be made readily available to the examiner at any time. The storage medium must contain all relevant data (for example all orders with reference to the customer etc.) – even in the case, as with Shopify, where the data are stored by a third party. The data must be readily available for access, to be examined on the examiner's laptop directly on-site.

The GoBD data format

Here a short technical outline on the GoBD data format. The

Hier noch ein kleiner technischer Ausreißer zu dem GoBD-Datenformat. The data format favoured by the tax office for storage medium handover is not a single format. Rather, the following files must be present on the medium:

• index.xml - In this file, the exported data (for example CSV files) are listed and described. If, for example, an orders.csv file is supplied then the file path must be provided, along with descriptions of the CSV file's columns. Furthermore, a so-called primary key must be provided to refer to the corresponding customer in the customers.csv and the corresponding products in the products.csv. In this way, the relationships between the different datasets are determined.
• A DTD file - The DTD file specifies the structure for the data content in the index.xml file. It is also used to check if the data is valid.
• CSV files like the orders.csv, customers.csv or the products.csv are only examples. Other file formats or file names may be used.

Further information on the description standard can be requested at audicon.net free of charge.

Does GoBD compliance have to be certified?

There is no requirement for certifications to confirm compliance with the GoBD. Rather, such certificates are used as marketing instruments at this point in time, and may therefore be helpful in choosing a system. From 2020 on, however, such certificates will become mandatory.

What happens if I don't care about it?

In the case of non-compliant bookkeeping, the financial administration may add as much as 20% in estimated revenue, and sadly such cases actually happen.

I use a GoBD-compliant ERP system, is that enough?

In most cases probably not. Even if the ERP system in and of itself is GoBD-compliant it may be that through interaction with auxiliary systems compliance no longer ensured. You may check the following in order to determine whether your ERP system is really compliant:

• If you have an enterprise resource system (ERP) connected with Shopify, ask the software provider whether it fulfills the requirements and whether all tax-relevant data are transmitted timely and without gaps to the ERP.
• Ensure, furthermore, that the checkout system and all other systems (for example even an electronic scale) also fulfill the requirements, and that they work together with your ERP.
• Ask explicitly whether the ERP is still GoBD-compliant, even in combination with all of your utilized auxiliary systems. Here the producer should not shift the responsibility on the auxiliary systems but officially support them.

Especially the cooperation of the systems is important, since the data must be recorded complete and without gaps at all times. Without gaps means that, for example, the orders throughout the combination of the checkout system, the ERP and the online shop always have a consecutive ID, i.e. without gaps. In the "Leitfaden" the following is mentioned about this:

Geschäftsvorfälle sind vollzählig und lückenlos aufzuzeichnen (Grundsatz der Einzelaufzeichnungspflicht). Dies erfordert eine vollzählige und lückenlose Erfassung sämtlicher Sachverhalte. Dabei kommt insbesondere einer Transaktionskontrolle und Konsistenzprüfung eine besondere Bedeutung zu. Die vollständige und lückenlose Erfassung und Wiedergabe aller Geschäftsvorfälle ist bei DV-Systemen durch ein Zusammenspiel von technischen (einschließlich programmierten) und organisatorischen Kontrollen sicherzustellen [...] Die Einzelaufzeichnungspflicht gilt grundsätzlich auch für Bargeschäfte.

Business transactions are to be recorded complete and without gaps (Principle of "Einzelaufzeichnungspflicht" [en. single record obligation]). This requires a complete and gapless record of all transactions. Especially transaction double-checks and consistency checks are important here. The complete and gapless record and replay of all business transactions is to be ensured through a combination of technical (including programmed) and organizational checks [...] The "Einzelaufzeichnungspflicht" is generally applicable to cash sales as well.

Is there a better solution?

In order to tackle the problem we are currently working on an app that steps in exactly where Shopify does not comply with the requirements. Our app will have the advantage – vis-à-vis the detour over an ERP – that all data from Shopify, the POS system and further auxiliary systems can be recorded at once. In this way, the requirements on completeness are solved elegantly.

In order to fulfill the requirements for data access modes Z1 to Z3, we are working on a corresponding backend with read-only access and synchronize the data directly onto your flash drive, so that it is readily available to the examiner.

Therefore we see in our app the cleanest and most elegant solution. It might be possible that further auxiliary systems can be covered automatically within this solution. If you are affected and interested in our solution then simply send an email to hello@jumplink.me or call us directly. Perhaps we can also integrate support for additional auxiliary systems that you are using. Our work builds directly on the problem situations of our customers, and we are happy to let yours flow directly into our programming as well.

Problem summary:

• Business transactions may not be deletable; this is unfortunately possible in Shopify under certain circumstances.
• It is not ensured that data can be stored for ten years at Shopify
• Tax-relevant transactions and processes cannot be exported.
• The Shopify POS system does not create Z-Bons (daily closings).
• There is no mechanism for a daily storage of records on an external medium in the required format.
• Auxiliary systems may invalidate an ERP system's GoBD compliance.

Advantages of the app:

• Data of the shop system and the POS system become GoBD compliant with one solution.
• By using a cloud, your data are synchronized directly onto your storage medium.
• No connection to an ERP system necessary.
• Shopify's own POS system can be used.
• In case of demand, we can implement additional support for auxiliary systems as needed.