Finance, tax & compliance
How this is scored
Whether the ERP keeps books a tax adviser and an auditor accept: general and subledgers, VAT per country, GoBD-compliant posting and archiving, e-invoices sent and received (XRechnung, ZUGFeRD), payments and dunning, and a DATEV export or a documented hand-over to the accountant.
0 — No accounting at all; invoices leave as PDFs and the books are kept somewhere else by hand.
3 — Invoices and credit notes are created in the system, but there is no ledger, no stated GoBD compliance and no export the accountant can import.
5 — Invoices, open items and payments in the system with a DATEV or accounting export, VAT rates per item, dunning, and e-invoices in XRechnung or ZUGFeRD format sent to customers.
8 — Full financial accounting or a live-synchronised one: general, receivables and payables ledgers, incoming e-invoices read and matched to purchase orders, bank feeds with payment matching, OSS and reverse-charge VAT, GoBD compliance stated with a procedure documentation, and several companies in one tenant.
10 — The money side closes inside the system: an auditor's GoBD or IDW PS 880 attestation published, consolidation and intercompany postings across entities, fixed assets and cost accounting, every posting traceable to the order, goods movement and user behind it, and period close with locked periods documented.
The Head of Finance
GoBD bookkeeping is stated with a vendor guidance document, changes to bookings, master data, tax keys and period closes are logged with user and date, corrections run through cancellation bookings referencing the original, and the auditor gets Z1 to Z3 access plus a filterable GoBD export and an IDEA interface. E-invoices go out and come in as ZUGFeRD and XRechnung, incoming ones are read automatically into the booking mask, bank statements are booked automatically via predefined modes, DATEV runs by file or online service with a lock flag and read-back of the accountant's file, and client management is unlimited. No auditor attestation is published, and we found no public information on fixed assets, cost accounting or OSS and reverse-charge VAT. 2 6 7 14