The Federal Ministry of Finance has published amendments to the GoBD, which will apply from 1 April 2024. The changes include clarifications on data access rights (Z3 access) and data transfer. The tax authorities’ access to data is limited to the scope of the external audit. Data that must be recorded and retained can now be provided to the tax authorities in any machine-readable format. Accounting and records form the basis for taxation, but electronic data must be provided to the tax authorities in accordance with specified digital interfaces.
Source KMLZ
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