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GDPDU - Standard Audit File Tax

Background

Almost two decades ago the German Ministry of Finance (MoF) decided to implement a new approach to tax audits. In a nutshell, they decided that the auditor could request a file with ‘all tax relevant data’ which could be loaded into a dedicated auditing software for detailed analysis purposes rather than conducting spot checks in the accounting system.

This approach – also known as ‘GDPDU’, Z3-Access or the ‘German version’ of the Standard Audit File Tax (SAF-T) - became the standard approach for tax audits in Germany.

Our AddOn is leveraging the base functionality provided by the Oracle ERP Cloud and allows you to extract the tax relevant data out of Oracle ERP Cloud. The data are extracted and exported in a digital format compatible with IDEA – the data analysis tool used by the MoF.

 
Detailed Scope

Our AddOn extracts the data directly out of the Oracle ERP Cloud database and produces a csv data file for every transactional source. These data files can be reviewed in a spreadsheet application like MS Excel or directly in IDEA. The program also automatically generates the file INDEX.xml, which describes all columns within the csv files. The structure of this xml file has been defined officially by representatives of the German tax authorities.

In a nutshell: Our AddOn

  • Establishes a Connection to the Oracle Database

  • Kicks of the creation of all relevant reports based on your selection

  • Provides Tools to analyze and reconcile the data

  • Enriches the data with an Index-xml file

Digital Audit Oracle ERP Cloud
Commercials

Our Addon is offered on an annual subscription base. The annual subscription fee is based on the number of legal entities which are subject to German Tax Audits.

The subscription includes the initial deployment, training as well as maintenance and support services.

Interest ? If so please contact us on info@delphi-bic.com.

Other compliance related topics

Our Addon provides an out-of the box solution to cover the German SAF-T requirement. However, the AddOn only extracts the data, being created and processed by the Oracle ERP Cloud.

So even if the Audit file is – from a semantic view – correct, it may not be in line with expectation of the auditor. The reasons are in many cases ERP Cloud related configuration settings, with are not in line with the German GAAP requirements. One very common ‘error’ is absence of a proper document sequence number as this has not been enabled for Germany.  

In order to identify those issues upfront, we do complement our AddOn with other service offerings.

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