According to German regulations, during a tax audit, companies are obliged to provide tax-relevant data in electronic form upon request. The requirements that the provided data must meet are included in the document “Principles on Data Access and Verifiability of Digital Documents” (Grundsätze zum Datenzugriff und zur Prüfbarkeit digitaler Unterlagen”, or GDPdU). The tax administration does not determine the particular fields and specifications of the provided data, because, depending on the computer system, structure, and size of the company, different data may be tax-relevant.

System data considered by the software manufacturer as tax-relevant may be exported in the menu [Main] → [Export GDPdU] if the Export GDPdU parameter has been activated on the company form, in the Accounting section.

After selecting the [Export GDPdU] button, a window will open, in which it is necessary to enter the following details:

• The range of data to be exported
• The period for which the data will be exported – required if data from the Accounting section has been selected. The date indicated cannot be earlier than 01.01.1900 and later than 31.12.2079.
• The location where the exported files will be saved

Range of exported data:

• Customers/Vendors
  • Type – this parameter determines if data will be exported for all customers and vendors, customers only, or vendors only
  • Basic data – code, name, TIN, interest, accounting accounts, payment forms, etc. Bookkeeping accounts are exported for the period designated by the date range indicated.
  • Address details – street, number, city, zip code, etc.
  • Bank accounts – data concerning bank accounts assigned to particular customers/vendors
  • Address details of occasional customers/vendors – street, number, city, zip code, etc.

• Accounting
  • Chart of accounts:
    • A chart of accounts for the accounting period designated by the date range entered. If the date range covers movere than one accounting period, data will be exported for the later period.
    • Account types
  • Statement of trial balance – the trial balance of particular bookkeeping accounts within the selected period
  • Journal entries
    • Data on journal entries for the selected period: number in general ledger, posting date, amount, etc.
    • Data on company structure centers and subsidiaries
    • Information on the possible states of a given document type
    • Data on ledgers for the selected period
  • Open payments
    • Payment forms
    • Payments whose due dates fall within the date range entered and are open at the time of export (document number, reference number, entity code, currency, amount to be paid, etc.)
  • Other
    • Terms – data on types of terms defined in the system
    • VAT rates – data on VAT rates defined in the system

After selecting the appropriate parameters, it is necessary to select the [Create] button to perform the export. The following files will be created in the selected location:

• .csv files containing exported data
• an index file describing the data structure
• a fixed file gdpdu-01-09-2004.dtd

The following table presents from which tables/procedures/views particular data is retrieved during the export:

Field Code Format on the form of item group (tab General) allows for specifying rules according to which the code of an item added to a given group should be defined. If an item group has a code format defined, then, on the basis of that code format, when adding an item to the group, the system verifies the correctness of the code assigned to that item by the user.

The code format is created according to the following rules of RegEx syntax:

• First, is necessary to enter a special character which defines type and interval of characters uded in the code, e.g.
  • [] − indicating an element from a list
  • () − remembering the content in brackets as an item,
  • $ – meaning the end of a row
  • ^ – adjusting to the field beginning (a character following ^ must be the beginning of an expression)
• Then, if the code is supposed to contain numbers, quantity quantifiers are used, e.g.:
  • \d − any number of digits
  • \d? − zero or one digit
  • \d − one digit
• In order to use a white space (e.g., a space), it is necessary to add \s between expressions
• The remaining characters are entered permanently into a code format (i.e., aa\d indicates that these codes can only be in the following forms: aa1, aa2, aa3, etc.)

Basic RegEx expressions:

Expressions Defining Possible Character Types

Expression	Meaning	Negation
[abcs23]	Character from a list	[^abcs]
[a-f]	Character from a range	[^a-f]
\d	Figure	\D
\w	Letter of figure	\W
\s	White space character (space character, enter, tab)	\S
.	Any character

Expressions defining a number of repetitions of a given expression

Expression	Number of repetitions
*	Zero or more
+	One or more
?	Zero or one
{n}	Precisely n
{n,m}	From n to m
{n,}	At least n

Exemplary use of RegEx Code Format:

Code format	Exemplary Codes
\d{3}-\d{2}-\d{4}	215-84-6377
\d*[a-z]{5}	552345dress, lemon
\d{5}(-\d{4})?	33064, 33064-3597
\d{1,2} [A-Z]{3} \d{2}	10 AUG 59, 5 JUL 99
\(\d{3}\)[A-Za-z]{3}- \d{2}@\d{2}	(305)abc-45@55
\d{3}/\d{3}-\d{4}	000/785-4555
((\d)|([1][0,1])):[0-5]\d[A,P]M	5:30PM, 10:05AM
\d{1,2}’ \d{1,2}’’	5' 6", 12’ 11’’
4\d\w{3}-\d	41G1A-2, 42222-2, 41aaa-2
aaa[1-4]?\d	aaa1, aaa21, aaa49, aaa40

A code format can be also a part of a configuration tool, however, in such case, the following expressions are not handled:

• expressions containing special characters:
• \d
• \w
• \s
• *
• +
• {n,}