Belegführung

Belegführung is the systematic management of all business documents that serve as evidence for economic transactions. It includes the collection, validation, coding, posting, and archiving of Belege (receipts, invoices, credit notes, bank statements, delivery notes, contracts, etc.) to ensure that every financial transaction can be reconstructed and audited. In many organizations Belege are digitized, indexed, and linked to the corresponding postings in the general ledger or ERP system, creating an auditable chain of evidence.

The process typically starts with gathering documents from suppliers, customers, and internal sources. Each Beleg is checked for completeness and accuracy, then assigned to accounts and tax data before being posted to the accounting system. Reconciliations with bank statements and cross-checks help ensure consistency between internal records and external documents. Belege must be securely stored for the legally required retention period and remain retrievable, unaltered, and traceable. Digital Belegführung relies on integrity controls such as checksums, versioning, access controls, and, where applicable, electronic signatures or time-stamping.

Regulatory framework: In Germany, Belegführung is guided by the GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff), which set standards for the proper electronic management and storage of books and records, including authenticity, integrity, and availability, with a clear audit trail. Retention obligations span several years and depend on document type and law.

Organizationally, Belegführung underpins internal controls, external audits, and tax compliance, reducing misstatement risk and improving transparency and efficiency in financial processes.