GDPdU
| Proprietary format | Reference |
|---|---|
| GOBD Fixed Asset Balance | 1.0 |
| GOBD Fixed Asset Master Data | 1.0 |
| GOBD Fixed Asset Transaction | 1.0 |
| GOBD Accounts Payable | 1.0 |
| GOBD Accounts Receivable | 1.0 |
| GOBD Chart of Accounts | 1.0 |
| GOBD Company Master | 1.0 |
| GOBD Cost Center Posting | 1.0 |
| GOBD Customer Master | 1.0 |
| GOBD Customer Open Items | 1.0 |
| GOBD Customer Posting | 1.0 |
| GOBD Item Master | 1.0 |
| GOBD Journal Entries | 1.0 |
| GOBD Stock Movement | 1.0 |
| GOBD Supplier Master | 1.0 |
| GOBD Supplier Open Items | 1.0 |
| GOBD Supplier Posting | 1.0 |
| GOBD Trial Balance | 1.0 |
In Germany, the electronic tax audit requirement uses a standard called GDPdU. By law, tax auditors must use a data format that can be automatically processed by an analysis tool (IDEA).
GDPdU is not restricted to the Balance Sheet and P&L Reports, as it is an extract of all sub ledgers, which includes Accounts Receivable and Accounts Payable.
A typical set of exported data includes these master data and transaction tables:
- Main accounts
- Ledger transactions
- Tax codes
- Tax transactions
- Customer master data
- Customer transactions
- Vendor master data
- Vendor transactions
- Item master data
- Item transactions
- Fixed assets master data
- Fixed assets transactions
GoBD
GoBD (Grundsätze ordnungsgemäßer DV-gestützter Buchführungssysteme) denotes the principles of orderly maintenance and storage of books, records and documents in electronic form, and for data access.
GDPdU (principles of data access and auditing of digital documents) and GoBS (principles of computer-based accounting systems) have been subsumed into GoBD and have been applicable since January 1, 2015.
GoBD pertains to all preliminary and auxiliary systems for bookkeeping, such as the cash register and time-recording systems, material and product management, and payroll accounting.