{"id":10776,"date":"2019-02-04T05:25:52","date_gmt":"2019-02-04T04:25:52","guid":{"rendered":"https:\/\/tunal-stb.de\/destruction-of-accounting-records\/"},"modified":"2023-07-21T09:35:53","modified_gmt":"2023-07-21T07:35:53","slug":"destruction-of-accounting-records","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/en\/destruction-of-accounting-records\/","title":{"rendered":"Destruction of accounting records"},"content":{"rendered":"

Destruction of accounting records<\/strong><\/p>\n<\/div><\/div>[vc_separator][vc_single_image image=”5499″ img_size=”full”][ultimate_heading main_heading=”F\u00fcr Buchhaltungsunterlagen” alignment=”left” main_heading_margin=”margin-bottom:20px;”]gelten bestimmte Aufbewahrungsfristen (vgl. \u00a7 147 AO). Im Jahresabschluss kann ggf. f\u00fcr die zuk\u00fcnftigen Kosten der Aufbewahrung dieser Unterlagen eine R\u00fcckstellung gebildet werden.[\/ultimate_heading][vc_separator css=”.vc_custom_1547462534290{margin-bottom: 20px !important;}”]

Upon expiration of the statutory periods, the following documents in particular may be destroyed<\/strong> after December 31, 2018<\/strong>:<\/p>\n<\/div><\/div>[ultimate_heading main_heading=”10-j\u00e4hrige Aufbewahrungsfrist:” alignment=”left” main_heading_margin=”margin-bottom:20px;”][\/ultimate_heading][ultimate_icon_list icon_size=”20″ icon_margin=”25″][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]B\u00fccher, Journale, Konten usw., in denen die letzte Eintragung 2008<\/strong> und fr\u00fcher erfolgt ist<\/p>\n[\/ultimate_icon_list_item][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Jahresabschl\u00fcsse<\/strong>, Lageberichte, Er\u00f6ffnungsbilanzen und Inventare, die 2008<\/strong> oder fr\u00fcher aufgestellt<\/strong> wurden, sowie die zu ihrem Verst\u00e4ndnis erforderlichen Unterlagen<\/p>\n[\/ultimate_icon_list_item][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Buchungsbelege<\/strong> (z. B. Rechnungen, Bescheide, Zahlungsanweisungen, Kontoausz\u00fcge, Lohn- bzw. Gehaltslisten, Reisekostenabrechnungen, Bewirtungsbelege) aus dem Jahr 2008<\/strong><\/p>\n[\/ultimate_icon_list_item][\/ultimate_icon_list][ultimate_heading main_heading=”6-j\u00e4hrige Aufbewahrungsfrist:” alignment=”left” main_heading_margin=”margin-bottom:20px;”][\/ultimate_heading][ultimate_icon_list icon_size=”20″ icon_margin=”25″][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Lohnkonten<\/strong> und Unterlagen (Bescheinigungen) zum Lohnkonto mit Eintragungen aus 2012<\/strong> oder fr\u00fcher<\/p>\n[\/ultimate_icon_list_item][ultimate_icon_list_item icon=”Defaults-trash-o” icon_style=”advanced” icon_color_bg=”#81d742″ icon_border_spacing=”50″]Sonstige<\/strong> Dokumente (z. B. Ausfuhr- bzw. Einfuhrunterlagen, Auftragsb\u00fccher, Frachtbriefe, abgelaufene Darlehensvertr\u00e4ge, Versicherungspolicen) sowie Gesch\u00e4ftsbriefe aus dem Jahr 2012<\/strong> oder fr\u00fcher<\/p>\n[\/ultimate_icon_list_item][\/ultimate_icon_list][ultimate_spacer height=”20″]

All<\/strong> documents that are relevant for understanding<\/strong> and verifying<\/strong> the record-keeping obligations must be retained; this applies both to documents in paper form<\/strong> and to all documents in the form of data, data sets and electronic<\/strong> documents that show that the regulatory requirements and their compliance have been implemented.<\/p>\n<\/div><\/div>

Incoming electronic invoices, commercial and business letters, or other significant documents must be retained unchanged in<\/strong> the format in which they were received (e.g., in PDF or image format); they must not be deleted before the retention period expires.<\/p>\n<\/div><\/div>

Incoming electronic invoices, commercial and business letters, or other significant documents must be retained unchanged in<\/strong> the format in which they were received (e.g., in PDF or image format); they must not be deleted before the retention period expires.<\/p>\n<\/div><\/div>

Conversion<\/strong> to another format is only permissible if machine evaluability (by the tax authorities) is not restricted and no<\/strong> changes are made to the content. The same applies to self-generated documents, such as outgoing invoices.<\/p>\n<\/div><\/div>

If paper documents are converted into electronic documents (“scanned”)<\/strong>, the procedure must be documented, which ensures in particular that the content is identical to the original and that it is legible and complete.<\/p>\n<\/div><\/div>

The retention periods also apply to the data relevant for tax and social security purposes in the company’s IT system<\/strong> (financial, asset and payroll accounting). During the retention period, access to<\/strong> this data must be possible.<\/p>\n<\/div><\/div>

The retention period begins<\/h2>\n

with the end of the calendar year in which the last entry was made in the book, the inventory, the opening balance sheet, the annual financial statements or the management report was prepared, the commercial or business letter was received or sent, or the accounting document was created, furthermore the recording was made or the other documents were created.<\/p>\n<\/div><\/div>

However, the destruction of documents is not permitted if the deadline for the tax assessment has not yet expired<\/strong> (cf. Sections 169, 170 AO).<\/p>\n<\/div><\/div>

When deciding on the destruction of accounting documents, it is also important to consider whether and which documents should continue to be kept as evidence for a later audit or for a possible legal appeal – despite the official possibility of destruction.<\/strong><\/p>\n<\/div><\/div>

(For further comments, information and examples, please refer to our information letter 02\/2019<\/a>).<\/em><\/strong><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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Neumann & Walczak – tax consulting company GmbH – Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n


\n Neumann & Walczak Tax Consultants – Partnership – <\/span>
\n<\/span>Robert-Bosch-Strasse 1 – 59439 Holzwickede<\/p>\n

\n

Website: www.neumann-walczak.de – E-mail: info@neumann-walczak.de<\/p>\n

Phone: (0049) 02301 – 91 291 0 – Fax: (0049) 02301 – 91 291 21<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>

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