Accounting Standard Compliant Operation
IT systems must properly map accounting policies and comply with the generally accepted principles of computerized accounting systems and the generally accepted principles of proper accounting when using information technology. This article outlines how JustOn complies with such requirements, reflecting the principles as determined by the German Federal Ministry of Finance ("Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD)").
Traceability and Verifiability
By default, the invoices generated by JustOn include all products or transactions to be billed according to the contract as well as the actual calculations. However, the content may vary on a project-specific basis.
You can repeat invoice runs for past billing periods.
Indexing and Retrievability
Electronic invoices generated by JustOn are provided with a unique invoice number and a traceable and unique index. This ensures that the electronic document can be managed and searched using the assigned index. To enable future verifiability, the assigned allocation and identification properties must be incorporated upon storage or booking.
The fiscal authorities can research electronic invoices or evaluate them automatically, for example via a full text search.
In JustOn, the produced invoices are always linked with the relevant accounts and subscriptions (or other billing source records) and can be retrieved via these records or via a search.
Invoice Data Accuracy
JustOn calculates the taxes line by line, that is, individually for each invoice line item, and then sums the resulting item totals.
Appropriately programmed features guarantee that JustOn correctly calculates the totals on a line basis and correctly balances possible rounding differences. In addition, it supports specific rounding rules, for example, for Switzerland.
For more details, see Tax Calculation.
Multi-level software tests ensure the correct calculation (see Quality Assurance and Release DE).
The Salesforce Platform architecture ensures that unauthorized third-party access via JustOn's web front end is impossible (see User Authentication).
JustOn always saves the generated invoice as a data record as well as a PDF file (by default, including the invoice date in the file name) in a revision-proof manner and traceably linked to the relevant accounts and subscriptions (or other billing source records). No permission set shipped by JustOn includes access rights to change or delete invoices once they have been issued.
We recommend creating a target directory for automated invoice exports in the operator's system (at least for PDF). As soon as invoices are finalized (status set
Open and hence effective), JustOn can automatically export them to this location.
If required, an automated export to third-party systems specified by the operator, such as Amazon S3, is also possible. Operators can control and, if necessary, change the storage systems for archiving using their own export settings.
The transfer of data to other systems is always possible, either by exporting existing standardized file formats or by customization programming.
At the time of creation, the invoices are sent for storage as PDF, that is, in a visual representation in a platform-independent, portable file format. This also provides for independence with regard to migration. The invoices and the corresponding data are thus securely stored in the PDF irrespective of possible changes, for example to master data. JustOn registers any new creation or distribution of an invoice in the invoice history.
Auditing integrity is provided for all essential functions in JustOn and meets the requirements of commercial and fiscal legislation and regulations.
In particular, the generated electronic invoices are always stored unalterably after finalization as data records that can no longer be processed and as non-erasable, originally generated PDF documents. This is enforced by the software (JustOn and Salesforce Platform). Modifications are only allowed in the draft invoices. However, both the original content and the fact that there have been modifications remain visible in the history.
Similarly, the generated booking details are stored unalterably as a data records that can no longer be processed after being exported to accounting systems. This is also enforced by the software. Modifications are only allowed in booking details that have not yet been exported and are traceable in the history.
The immutability of finalized invoices and exported booking details is ensured by the implementation of so-called triggers. A trigger is code that executes in the context of write operations in the database. JustOn implements the triggers InvoiceBeforeDelete, InvoiceBeforeInsert and InvoiceBeforeUpdate as well as BookingDetailBeforeDelete and BookingDetailBeforeUpdate, which monitor specific fields of finalized invoices or exported booking details and prevent the deletion, insertion or modification of data.
Every invoice, both in draft and finalized status, is assigned a unique database key in the database. This key is also included in the URL when viewing the invoice in the web frontend, like
Transaction-based processing and the primary database key make sure that an invoice can only be processed once. The software does not allow to manually modify (like in the database) the invoice number once the invoices have been created and finalized.
Readability and Availability
The electronic invoices are and remain readable, especially for fiscal auditing purposes. Although CSV and XML exports are possible, the invoices remain readable for the auditor's eye and can therefore also be examined by visual inspection. The taxable company can always display the invoice both from within JustOn and using an appropriate PDF viewer for the generated PDF files.
The invoice export does not result in any restrictions. The CSV export allows for an automatic processing of the data at any time. When exporting the data, changes to the content are impossible.
Timely Capture and Retention
The time of the invoice run is defined by the operator and must therefore be documented in a project-specific operating manual.
The electronic invoices are saved in the Salesforce Platform database as soon as they are created to prevent them from being compromised or lost.
JustOn is not an archiving system. Operators are therefore advised to export the issued invoices into a suitable archiving system in order to provide for a compliant and comprehensive retention of the electronic invoices.
JustOn keeps revision-proof logs of invoices sent by e-mail, which are traceably linked and can be reviewed.
For details about user management with regard to data security, see Permissions and Roles in the Technical Information.