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The term “audit safety” refers to audit-compliant archiving for electronic archiving systems that, in Germany, fulfil the requirements of the German Commercial Code (Art. 239, 257 HGB), the German Fiscal Code (Art. 146, 147 AO), the Principles of proper DP-based accounting systems (GoBS), the Principles of the proper keeping of books, records and documents in electronic form, andof data access (GoBD), and of further fiscal-law and commercial-law regulations. Hence, the term follows the understanding of an audit from the economic point of view and applies to information and documents subject to retention or worth retaining.
It comprises the following:
- Safety of the overall process
- Protection against alteration and falsification
- Protection against loss
- Authorized use only
- Compliance with retention periods
- Documentation of the process
- Auditability (legibility)
Building Information Modelling is a process across all stages of the lifecycle of a building, from planning to demolition. In the single process stages, different product information is required, e.g. for planning, documentation, and operation.
The Bundesverband Bausoftware e.V. is an association of leading software- and IT companies with solutions for the planning, building, and utilising of buildings.
Computerized bathroom planning stands for the provision of electronic vector-based data to facilitate the operation of a visual and/or technical bathroom planning software.
The Deutsche Großhandelsverband Haustechnik – DG-Haustechnik for short – is an association of specialist wholesalers from the HVAC industries.
The international Data Quality Guideline (cf. DQR).
Data Quality Management comprises processes associated with product data provision and the central distribution of electronic product data performed by ARGE.
The DQR (Data Quality Guideline) contains the regulations and contents for electronic product data. They are coordinated by representatives of the ARGE, of the DGH, and of the ZVSHK.
E-Invoicing (short for Electronical Invoicing) means the electronic invoice transfer or electronic invoice exchange.
Stands for Electronical Data Interchange.
ETIM is a globally operating association that has set itself the task of classifying articles by means of technical characteristics. For the customer, article search is significantly improved by article classification.
The German Principles of Data Access and Verifiability of Digital Communication contain, in particular, rules on the storage of electronic documents and on the taxpayers’ obligation to cooperate during tax audits. This administrative order is issued by the Federal Ministry of Finance (BMF communication) and it puts specific legal standards contained in the GermanFiscal Code and the Value Added Tax Act in concrete terms. For assessment periods after 31 Dec 2014, the GDPdU has been replaced by the GoBD.
Global Location Number: organizations can be identified worldwide by means of this unambiguous number issued by GS1. This number is issued for a fee; in Germany it is issued by “GS1 Germany” in Cologne. It is the successor to the ILN.
Principles of the proper keeping of books, records and documents in electronic form, and of data access. On 14 November 2014, the Federal Ministry of Finance published the GoBD in a communication. The GoBD apply to assessment periods commencing after 31 Dec 2014. They replace the previously applicable GoBS of 1995 and the GDPdU of 2001.
Principles of proper DP-based accounting systems (GoBS); regulations on accounting by means of data processing systems. They are just a specification of the Principles of proper accounting (GoB) with regard to DP-based accounting. For assessment periods after 31 Dec 2014, the GoBS has been replaced by the GoBD.
Global Standards One is a global organization for the improvement and simplification of value chains, e.g. by means of assigning unambiguous identification numbers for organizations (GLN) or articles (GTIN). (For more info: www.gs1-germany.de)
The Global Trade Item Number serves to clearly identify products and packages worldwide. This number is assigned by GS1 Germany and has a fixed structure in the composition of the number. GTIN exist in different categories (number of digits). The GTIN is the successor to the EAN.
The International Location Number is a globally unambiguous ID number for the identification of industrial-, trading-, and service companies that used to be issued by GS1 Germany. It is the predecessor to the GLN.
The Portable Document Format is a platform-independent file format for documents. The PDF/A (or PDF/A3) is a special format that has been optimized for long-term archiving.
The Qualified Electronic Signature serves to guarantee the origin and integrity of messages or documents. Since the electronic invoice was put on an equal footing with the paper invoice in July 2011, its use in electronic invoicing is not mandatory any more from a tax perspective.
UN/EDIFACT stands for United Nations Electronic Data Interchange for Administration, Commerce and Transport. EDIFACT is a cross-industry international standard for the format of electronic data in business, and at the same time one of several international EDI standards.
Web EDI means internet-based applications that allow organizations without appropriate own IT systems to transmit messages (such as electronic orders or invoices) to a recipient.
Extensible Markup Language; a widely used format for electronically structured data exchange.
The Forum elektronische Rechnung Deutschland (FeRD) has developed a common cross-industry format for electronic invoices that can be used for the exchange of invoices between organizations, authorities and consumers and that facilitates the exchange of structured data between invoicing party and invoice recipient (“ZUGFeRD” format). ZUGFeRD stands for Zentraler User Guide des Forums elektronischeRechnung Deutschland (Central User Guide of the Forum Electronic Invoice Germany). A ZUGFeRD invoice is a hybrid format consisting of a visual representation of the invoice (PDF/A3 file) and a structured, machine-readable data record. This record has been saved in an XML file, which in turn is embedded in the PDF file as an attachment.
The Zentralverband Sanitär Heizung Klima is the professional organization, trade association and lobby group for its guild members from the HVAC trade.