Introduction to GDPDU Surrender of Data

The principles for data access and verifiability of digital documents GDPDU (German Principles of Data Access and the Auditability of Digital Records) contain rules for the preservation of digital documents and the obligation of taxpayers to cooperate during tax audits.

It is an administrative order of the Federal Ministry of Finance, in which it specifies certain legal norms from the Tax Code and the Sales Tax Law for the digital storage of bookkeeping, accounting documents and invoices.

If a tax audit requires access to data stored at the taxpayer, the tax auditor can choose between the following three types of data access according to GDPDU:

• Z1: immediate read access.
• Z2: indirect access via enquiries.
• Z3: Surrender of data.

This module enables the client to select and dump tax relevant date from the system for covering the third option Surrender of data.