{"id":35377,"date":"2023-05-09T14:17:50","date_gmt":"2023-05-09T12:17:50","guid":{"rendered":"https:\/\/www.cermepos.com\/portfolio\/certificat-gobd-pour-lallemagne\/"},"modified":"2023-06-26T17:19:05","modified_gmt":"2023-06-26T15:19:05","slug":"certificat-gobd-pour-lallemagne","status":"publish","type":"portfolio","link":"https:\/\/cermepos.com\/fr\/portfolio\/certificat-gobd-pour-lallemagne\/","title":{"rendered":"Certificat GoBD pour l\u2019Allemagne"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"35377\" class=\"elementor elementor-35377 elementor-29678\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18673d1 wd-section-stretch e-flex e-con-boxed e-con e-parent\" data-id=\"18673d1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3421023 e-con-full e-flex e-con e-parent\" data-id=\"3421023\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e2e6a4 elementor-widget__width-auto elementor-widget-tablet__width-initial elementor-absolute elementor-widget elementor-widget-image\" data-id=\"0e2e6a4\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" class=\" wd-lazy-fade\" src=\"https:\/\/cermepos.com\/wp-content\/themes\/woodmart\/images\/lazy.svg\" data-src=\"https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/shape_3.png\" title=\"shape_3.png\" alt=\"shape_3.png\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b6fb371 elementor-absolute elementor-widget elementor-widget-image\" data-id=\"b6fb371\" data-element_type=\"widget\" data-settings=\"{&quot;_position&quot;:&quot;absolute&quot;}\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1024\" height=\"629\" src=\"https:\/\/cermepos.com\/wp-content\/themes\/woodmart\/images\/lazy.svg\" data-src=\"https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-1024x629.png\" class=\" wd-lazy-fade attachment-large size-large wp-image-32961\" alt=\"\" srcset=\"\" data-srcset=\"https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-1024x629.png 1024w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-300x184.png 300w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-768x471.png 768w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-1536x943.png 1536w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-800x491.png 800w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line-150x92.png 150w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/04\/line.png 1738w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9108205 elementor-widget elementor-widget-elementskit-heading\" data-id=\"9108205\" data-element_type=\"widget\" data-widget_type=\"elementskit-heading.default\">\n\t\t\t\t\t<div class=\"ekit-wid-con\" ><div class=\"ekit-heading elementskit-section-title-wraper text_left   ekit_heading_tablet-   ekit_heading_mobile-\"><h3 class=\"elementskit-section-subtitle  \">\n\t\t\t\t\t\tCertificat GoBD pour l\u2019Allemagne obtenu\n\t\t\t\t\t<\/h3><h2 class=\"ekit-heading--title elementskit-section-title  ekit-heading__title-has-border start\">Cerme ICT l\u2019a<\/h2>\t\t\t\t<div class='ekit-heading__description'>\n\t\t\t\t\t<p>GoBD : Nouvelles r\u00e8gles comptables<\/p>\n<p>EN D\u00c9CEMBRE DAT\u00c9 DU 14 NOVEMBRE 2014, L\u2019ADMINISTRATION FISCALE ALLEMANDE A MODIFI\u00c9 LE DGB POUR REFL\u00c9TER SON \u00c9TAT TECHNIQUE ACTUEL.<\/p>\n<p>Les autorit\u00e9s fiscales ont renforc\u00e9 les exigences comptables des entreprises de mani\u00e8re tr\u00e8s sp\u00e9cifique, en particulier lorsque des syst\u00e8mes informatiques sont utilis\u00e9s. Cela comprend :<\/p>\n<ul>\n<li>Enregistrement en temps voulu des registres de pays (registre),<\/li>\n<li>Impossibilit\u00e9 de modifier les r\u00e9servations et les enregistrements,<\/li>\n<li>Stockage des re\u00e7us \u00e9lectroniques et des donn\u00e9es informatiques,<\/li>\n<li>La n\u00e9cessit\u00e9 de documenter les processus des flux de travail num\u00e9riques.<\/li>\n<\/ul>\n<p>Le nouveau GoBD n\u2019affecte pas seulement les grandes entreprises, il affecte toutes les entreprises, y compris les petites entreprises et les pigistes utilisant la m\u00e9thode de l\u2019argent comptant. Il convient \u00e9galement de noter que les syst\u00e8mes pr\u00e9liminaires et les syst\u00e8mes connexes, tels que les syst\u00e8mes de gestion du mat\u00e9riel ou les syst\u00e8mes de suivi du temps, sont inclus dans les exigences et les d\u00e9lais d\u2019enregistrement des transactions commerciales. Le non-respect des nouvelles dispositions peut poser de graves probl\u00e8mes en cas de contr\u00f4le fiscal. Dans les cas douteux, cela peut conduire \u00e0 une estimation de l\u2019assiette fiscale. Les entreprises doivent d\u00e9j\u00e0 respecter les premi\u00e8res \u00e9ch\u00e9ances de reporting financier pour le mois de janvier 2015. En vertu de la GoBD, les transactions commerciales doivent \u00eatre enregistr\u00e9es avant la fin du mois suivant (f\u00e9vrier 2015) pour \u00eatre \u00e0 temps. Par cons\u00e9quent, des ajustements doivent \u00eatre apport\u00e9s au syst\u00e8me comptable.<\/p>\n\t\t\t\t<\/div>\n\t\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-72098bd e-con-full e-flex e-con e-parent\" data-id=\"72098bd\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-027406f elementor-widget elementor-widget-wd_image_or_svg\" data-id=\"027406f\" data-element_type=\"widget\" data-widget_type=\"wd_image_or_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wd-image text-center\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"626\" height=\"357\" src=\"https:\/\/cermepos.com\/wp-content\/uploads\/2023\/02\/Siegel_DSFinV-K-Zertifikat_fiskaltrust.png\" class=\"attachment-medium_large size-medium_large\" alt=\"\" srcset=\"https:\/\/cermepos.com\/wp-content\/uploads\/2023\/02\/Siegel_DSFinV-K-Zertifikat_fiskaltrust.png 626w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/02\/Siegel_DSFinV-K-Zertifikat_fiskaltrust-300x171.png 300w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/02\/Siegel_DSFinV-K-Zertifikat_fiskaltrust-20x11.png 20w, https:\/\/cermepos.com\/wp-content\/uploads\/2023\/02\/Siegel_DSFinV-K-Zertifikat_fiskaltrust-150x86.png 150w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eeece6e elementor-widget elementor-widget-wd_image_or_svg\" data-id=\"eeece6e\" data-element_type=\"widget\" data-widget_type=\"wd_image_or_svg.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"wd-image text-center\">\n\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"1024\" src=\"https:\/\/cermepos.com\/wp-content\/uploads\/2019\/06\/GoBD-certificate-for-germany-1.jpg\" class=\"attachment-full size-full\" alt=\"GoBD-certificate-for-germany\" srcset=\"https:\/\/cermepos.com\/wp-content\/uploads\/2019\/06\/GoBD-certificate-for-germany-1.jpg 768w, https:\/\/cermepos.com\/wp-content\/uploads\/2019\/06\/GoBD-certificate-for-germany-1-225x300.jpg 225w, https:\/\/cermepos.com\/wp-content\/uploads\/2019\/06\/GoBD-certificate-for-germany-1-15x20.jpg 15w, https:\/\/cermepos.com\/wp-content\/uploads\/2019\/06\/GoBD-certificate-for-germany-1-150x200.jpg 150w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Certificat GoBD pour l\u2019Allemagne obtenu Cerme ICT l\u2019a GoBD : Nouvelles r\u00e8gles comptables EN D\u00c9CEMBRE DAT\u00c9 DU 14 NOVEMBRE 2014,<\/p>\n","protected":false},"featured_media":33504,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","project-cat":[1646],"class_list":["post-35377","portfolio","type-portfolio","status-publish","has-post-thumbnail","hentry","project-cat-certificats"],"brizy_media":[],"_links":{"self":[{"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/portfolio\/35377","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/portfolio"}],"about":[{"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/types\/portfolio"}],"replies":[{"embeddable":true,"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/comments?post=35377"}],"version-history":[{"count":0,"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/portfolio\/35377\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/media\/33504"}],"wp:attachment":[{"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/media?parent=35377"}],"wp:term":[{"taxonomy":"project-cat","embeddable":true,"href":"https:\/\/cermepos.com\/fr\/wp-json\/wp\/v2\/project-cat?post=35377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}