GoBD & period close

KanzleiSynchron closes periods so that the process is aligned with the GoBD principles (proper bookkeeping, immutability, traceability). Three mechanisms work together: the four-eyes close, the immutability of closed periods, and a complete audit trail.

Four-eyes close

A period is not waved through by a single person alone:

• Whoever closes a period must not have created it.
• So each client needs at least two people with access (see Manage team).
• Before closing, all exceptions must be resolved; open exceptions block the export (see DATEV-EXTF validation).

Immutability

Once a period is closed, it is locked:

• The period’s bookings can no longer be changed retroactively.
• The generated 6-file handoff is sealed against changes via manifest.sha256.
• Corrections are made — as is standard in accounting — through the following period, not by silently overwriting.

Audit trail

Every relevant action is logged:

• Import, reconciliation, every exception decision, close, and dispatch.
• The log is included in the handoff pack as the audit log.
• The same trail is available any time as its own page under Audit trail (/audit-trail) — not only inside the handoff pack.
• This makes it traceable, for the firm and for an audit, who decided what and when.

The close step by step

1. Verify (/reports) — cross-check totals per source and matched vs. unmatched.
2. Resolve exceptions (/exceptions) — until none are open.
3. Close (/periods) — close the period (four-eyes principle).
4. Handoff (/handoff) — build and send the 6-file handoff.

No certification claims

KanzleiSynchron aligns its process with the GoBD principles. That is a description of the procedure, not a statement about any external certification.

Next step

Details on the validation gate: DATEV-EXTF validation.