GDPDU (since 01.01.2015 GoBD)
With the tax reduction law of 23 October 2000, the right of access to accounting, posted by data processing systems, has for the first time been legislated for financial management within external audits (e.g. VAT special audits, income tax audits). In a letter of 15 June 2001 “Regulations on data access and auditability of digital documents" (GDPdU), the Federal Ministry of Finance (BMF) has interpreted the legislative changes on its view. Three types of access within external tax audits in accordance with §147 No. 6 AO have been interpreted for data of relevant for tax purposes that was originally created digitally: Iimmediate and direct access (Z1), indirect access (Z2), data media provision (Z3).
SAP provides several possible solutions that enable the implementation of data access requirements.