{"id":5577,"date":"2026-02-19T08:00:00","date_gmt":"2026-02-19T07:00:00","guid":{"rendered":"https:\/\/www.d-velop.com\/blog\/?p=5577"},"modified":"2026-02-03T08:45:13","modified_gmt":"2026-02-03T07:45:13","slug":"process-documentation","status":"publish","type":"post","link":"https:\/\/www.d-velop.com\/blog\/compliance\/process-documentation\/","title":{"rendered":"Process Documentation: What Do Companies Need to Consider?"},"content":{"rendered":"\n

The obligation to maintain process documentation really affects every tax\u2011liable company \u2013 from small craft businesses to international corporations. It makes no difference whether you operate as a sole trader, a GmbH or an AG. As part of a tax audit, the tax authorities expect complete and comprehensible procedural documentation in accordance with the GoBD \u2013 regardless of the size or legal form of the company. What process documentation is, which companies are required to prepare it and how to implement it successfully is explained in this article.<\/p>\n\n\n\n

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<\/span>What does process documentation mean?<\/span><\/h2>\n\n\n\n

According to the Principles for the Proper Management and Retention of Books, Records and Documents in Electronic Form and for Data Access (GoBD), the following definition is provided for the term procedural documentation:
\u201cThe process documentation describes the organisationally and technically intended process, for example for electronic documents, from the creation of the information through indexing, processing and storage, unambiguous retrieval and machine readability, safeguarding against loss and manipulation, and reproduction.\u201d<\/em><\/p>\n<\/div><\/div>\n\n\n\n

<\/span>Who is required to prepare process documentation?<\/span><\/h2>\n\n\n\n

The GoBD applies to every company, regardless of whether it is a large corporation, a medium\u2011sized enterprise or a sole business. As soon as tax\u2011relevant processes are mapped using IT systems or tax\u2011relevant documents (e.g. receipts, contracts<\/a> or payroll records<\/a>) are stored electronically, comprehensive process documentation is mandatory.<\/p>\n\n\n\n

The obligation to ensure the correctness and compliance of electronic books and other required electronic records lies solely with the taxpayer. This responsibility remains in place even if parts of, or all, tasks are outsourced to third parties, such as tax advisers or data centres.<\/p>\n\n\n\n

<\/span>3 reasons why process documentation is important<\/span><\/h2>\n\n\n\n

For the audit-proof archiving of tax-relevant documents, comprehensible and detailed process documentation in accordance with the GoBD is mandatory. Within a company, it fulfils several key functions:<\/p>\n\n\n\n