The electronically assisted tax audit (euBP) becomes mandatory. No more postponement. No room for maneuver.
From January 1, 2027, all employers must transmit and archive audit-relevant remuneration and personnel documents electronically to the German Pension Insurance (DRV) – completely, correctly and in the right format.
If you are not prepared by then, you risk legal consequences and financial disadvantages.
The good news: We offer a solution for SAP that makes you euBP-ready on time and securely.
The electronically supported tax audit (euBP) is a procedure for the digital transmission of audit-relevant company data to the German Pension Insurance (DRV). In addition, the data must also be structured and stored in readable form.
What has applied to remuneration data since 2023 was extended to financial accounting data as of January 1, 2025 – the obligation to transmit and store data electronically has therefore been in force since 2025. However, many employers have made use of the transitional arrangement until December 31, 2026.
From 2027, participation will be mandatory for everyone – without exception or further postponement.
In short: all data relevant to the audit must be provided in full, correctly and in the correct digital format.
In most companies, this information is already available electronically.
However, they need to be collected in a structured and centralized manner in one place and processed and backed up in accordance with euBP.
This requires expertise, time and, above all, a reliable technical solution, for example in the form of a digital personnel file.
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