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Electronic support for tax audits (euBP) is a decisive step in the digitalization of tax audits by the tax authorities. It is based on standardized specifications and uses machine-readable data formats to check tax-relevant data efficiently and automatically. Responsibility for the readability and structure of the data is transferred to the companies, which brings both advantages and challenges. This blog post highlights the specific requirements, content and structural specifications of euBP as well as their practical implications.
1. historical context and origin
The foundations for euBP were laid back in 2002 with the introduction of the principles of data access and verifiability of digital documents (GDPdU). At that time, the machine-readable GDPdU/DTV-XML format was introduced, which provided a standardized data structure for tax-relevant information. These requirements were updated and expanded in 2015 with the GoBD (principles for the proper management and storage of books, records and documents in electronic form). Although the GoBD allows for more flexible data formats, it still insists on the machine evaluability and traceability of data.
The euBP builds on these requirements, but goes one step further by demanding standardized data structures that are specifically tailored to the use of audit software such as IDEA or AIS TaxAudit. The aim is to make the audit process more efficient through automated analyses and to delegate responsibility for data provision to the companies.
2. technical requirements of the euBP
The euBP requires the provision of tax-relevant data in a machine-readable and standardized format. The most important technical requirements include
- Standardized formats: The data must be suitable for direct processing by testing software. CSV files or special table structures that meet the requirements of the IDEA documentation are most commonly used.
- Table structure: The data is provided in the form of clearly defined tables with specified column names and data types. Example:
- Posting data: Account, contra account, posting text, document number, posting date, amount, currency
- Master data: Chart of accounts with account numbers, designations and categories (e.g. asset or liability account)
- Totals and balance lists: financial overviews with opening and closing balances for the audit period
- Machine readability: It must be possible to import the data directly into the inspection software without post-processing. Incorrect or incomplete data exports can lead to delays or legal consequences.
3. content requirements of the euBP
The content of the requested data depends on the type of audit and the specific questions asked by the tax auditor. The tax authorities generally request the following categories of data:
- Master data:
- Company information
- Customer and supplier data
- Chart of accounts with numbers and designations
- Booking data:
- All posting records in the check period, including account, contra account, posting text, document number and amounts
- Transaction data:
- Data on article movements, stock levels and invoice items
- Totals and balance lists:
- Financial overviews covering the audit period
- Metadata:
- Information about the software version used, the time of data creation and the archiving processes
4 Practical implementation and challenges
The specific data request is usually made by the auditor, who specifies the audit period and the required data in a cover letter. The audit is supported by individual macros or scripts that analyze specific data fields. Companies must ensure that their accounting software can export the required data in the required formats.
One major challenge is that the responsibility for the legibility of the data has been transferred to the companies. Incorrect or incomplete exports can result in penalties, even if the problems were caused by the accounting software. Companies must therefore regularly test their data exports and ensure that they are IDEA-compliant.
5. effects and criticism
The euBP brings both advantages and points of criticism. On the one hand, standardization increases the efficiency of audits and makes it easier for the tax authorities to access relevant information. On the other hand, there is criticism that the responsibility for data preparation is unilaterally shifted to the companies. This leads to:
- Higher costs: companies have to invest in software adaptations and external consulting.
- Technical risk: Incorrect exports or insufficient data can have legal consequences.
- Unequal access to technology: Smaller companies often do not have the technical resources to meet the requirements.
6. conclusion
The euBP marks an important step in the digitalization of tax audits, but also brings with it new responsibilities and challenges for companies. The standardized data structures enable efficient and automated auditing by the tax authorities, while companies must ensure the correct provision of data. To prevent problems, it is crucial to understand the technical requirements, test exports regularly and seek professional support if necessary. This is the only way to minimize risk and ensure a smooth audit.
7. impact on Dynamics 365 customers
For customers who use Microsoft Dynamics 365 as their ERP system, the technical requirements for data exports are generally met. Dynamics 365 allows the required data to be provided in machine-readable formats such as CSV or XML. Nevertheless, the exports must be adapted to the specific requirements of the respective audit in the future. The individual audit purpose of the tax auditor plays a central role here, as the requested data depends on the IDEA macros to be executed.
Sven Mahn IT supports customers in this by providing IDEA and AIS TaxAudit projects, which are developed together with the customer. These projects are then handed over to the tax authorities. This ensures that the required data is provided in the correct format and structure. At the same time, formatting changes are documented transparently for the tax authorities, which makes the audit process much easier to understand. This reduces the risk of queries and ensures that the audit can run smoothly.
