Digital document processing refers to the electronic capture, provision, processing and allocation of accounting vouchers within a digital bookkeeping process.
What does digital receipt processing mean?
With digital receipt processing, receipts are processed electronically instead of exclusively in paper form. This can include incoming invoices, outgoing invoices or other booking-relevant documents, for example.
The receipts are provided and processed in such a way that they can be assigned to the respective transaction and used for further accounting processing.
Which components are part of digital receipt processing?
Depending on the system used, the following steps or functions in particular may be included:
- digital capture or import of receipts
- allocation to a business transaction
- Provision of relevant document information
- Link to accounting processing
- Transition to electronic storage
Digital document processing and Account coding – what is the difference?
Digital receipt processing describes the electronic processing of a receipt within the accounting environment.
The Account assignment refers, on the other hand, to the technical allocation of a business transaction to the corresponding accounts.
In short: Document processing refers to handling the document itself, while Account coding relates to its accounting classification.
digital document processing and digital archiving
The digital archiving is to be distinguished from the actual document processing.
While document processing relates to the electronic capture and handling of documents, archiving refers to the proper electronic retention of the relevant records for the prescribed period.
Which requirements are relevant?
Even digitally processed accounting documents must be handled in such a way that their origin, categorisation and further processing remain traceable.
For electronic accounting and recording systems, this applies in particular to the GoBD as well as the respective applicable retention periods are important.
