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Re: [13970] Z and X reports and financial compliance within the frame of GoBD

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[13970] Z and X reports and financial compliance within the frame of GoBD

by
InitOS GmbH, Frederik Kramer
- 28/01/2017 15:38:43 
Hi dear Odoo Community fellows and accounting specialists, 

at least in Germany we need to comply strictly to some reporting
standards as of 1.1.2017. These also require POS boxes to be standard
compliant in the sense that they allow to print a detailed delta sales
report (commonly known X-report) as well as an after session
termination report called (Z-report). When i remember correctly i have
seen such reports back in Odoo7 but wonder where they are and if they
are there in Odoov9 and v10 or if the require a specific OCA module
to be there. I just don't want to reinvent the wheel twice so any
suggestion / recommendation on the matter would be very much
appreciated.

Second German tax authorities require any "financially / tax relevant"
information system to be auditable by the authorities in three layers.
These layers are L1, L2 and L3 as follows:

L1: (unmittelbarer Zugriff) allows the auditor to review the accounting
inside Odoo with full read-only access

L2: (mittelbarer Zugriff) allows the auditor to ask you (through a
dedicated financial user in your company) to provide specific details
(i.e. reports, figures) using a read-only access to the financial data.

L3: requires a standard compliant full export of financial data
complying with a certain standard that has been crafted by the
financial authorities. In the German case they can be found here (http:
//www.project-consult.de/Files/Beschreibungsstandard-GDPdU-01-08-
2002.pdf) starting with an XML schema from page 12

Unfortunately these layers can be combined by any means and upon
specific requirements of the auditor. While using Odoo Code Search and
a lot of relevant other sources and even consulting the German OCA
forum i found out that some other countries seem to have similar
requirements.

I found 

- Netherlands
- Luxembourg
as well as Spain (i.e-. AEAT)

but all having different XML structures and details and different
modules (in different stages of maturity and for different Odoo
versions). 

I would really appreciate if some of you folks could point me to
standards and their websites not in the list above or additional
information (i.e. modules) that might fit within the scope of financial
auditing. Btw. i know the the Zugferd think is also part of the German 
requirements (thank to Alexis for putting so much effort in that)

i am really looking forward to receive answers and feedback on both
issues, namely

- Z and X reports POS
- as well as financial audits (L1,L2,L3 and similar approaches in the
world)

Kind regards and a nice weekend

Frederik
-- 
Dr.-Ing. Frederik Kramer
Geschäftsführer
        
initOS GmbH
An der Eisenbahn 1
21224 Rosengarten
        
Phone:  +49 4105 56156-12
Fax:    +49 4105 56156-10
Mobil:  +49 179 3901819
        
Email: frederik.kramer@initos.com
Web:   www.initos.com
        
Geschäftsführung:
Dr.-Ing. Frederik Kramer & Dipl.-Ing. (FH) Torsten Francke

Sitz der Gesellschaft: Rosengarten – Klecken
Amtsgericht Tostedt, HRB 205226
Steuer-Nr: 15/200/53247
USt-IdNr.: DE815580155

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