Monthly Closing Cockpit ("Monatsabschluss")

1. Goal: The "One-Click" Close

Problem: The month-end close (Monatsabschluss) is a stressful checklist. In Germany, it requires preparing data for the external Tax Advisor (Steuerberater) to ensure compliance (GoBD) and accurate VAT filing (UStVA). Solution: A digital checklist that automates the standard "Sanity Checks" and prepares the DATEV export.

2. Core Value Proposition

• Speed: Reduces the "Ping Pong" with the Tax Advisor ("Where is invoice X? Why is this amount different?").
• Compliance: Ensures all bookings are locked (Festschreibung) and GoBD compliant.
• Accuracy: Validates VAT logic before export.

3. Workflow: The Closing Checklist (German Standard)

Phase 1: Completeness (Vollständigkeit)

• Gap Analysis: "Are invoice numbers sequential?" (e.g., RE-2024-001 to RE-2024-005 present. 006 missing?).
• Inbox Zero: Are all AP invoices approved and booked?
• Bank Recon: Does Bank Balance in ERP == Bank Statement PDF?
• Credit Cards: Are all credit card statements imported and receipts attached?
• Petty Cash: Is the cash box counted and reconciled (Kassenbuch)?
• Expense Reports: Have all employees submitted their reports for the month?

Phase 2: Accruals & Valuations (Abgrenzung)

• Period Cut-Off: "Invoice dated Oct 3, service was Sept." -> Auto-propose "Sonstige Verbindlichkeiten" (Liability).
• Prepayments: "Invoice for Annual Insurance (Jan-Dec)." -> Auto-propose "Aktive Rechnungsabgrenzung" (ARAP).
• Missing Invoices: "We have a GR (Goods Receipt) but no Invoice." -> Auto-propose "Rückstellung" (Accrual).
• Fixed Assets: Run Depreciation (Abschreibung) for the month.
• Inventory Valuation: Post changes in inventory (Bestandsveränderung) from the warehouse system.
• FX Revaluation: Revalue foreign currency bank accounts/AR/AP at month-end spot rate.

Phase 3: VAT Plausibility (Verprobung)

• Input Tax Check: "Total Vorsteuer claimed vs Total Net Expense * 0.19." Is there a huge deviation?
• Reverse Charge: "Foreign EU invoices booked without tax key?" (Risk!).
• OSS / One-Stop-Shop: Identify B2C digital sales in EU for special reporting.
• Tax Accounts Recon: Verify VAT Received - VAT Paid = Liability to Tax Office.

Phase 4: Wage & Salary (Lohn & Gehalt)

• Journal Import: Post the Payroll Journal (see Payroll_Journal_Automation).
• Social Security: Verify payments to health insurance funds match the liability.
• Wage Tax: Verify Lohnsteuer payment matches the filing.
• Vacation Accrual: Update liability for unused vacation days (Urlaubsrückstellung).

Phase 5: The Handoff (Übergabe)

• Intercompany Recon: Ensure Company A's Receivable matches Company B's Payable.
• Locking: Mark period as LOCKED. No more edits allowed (GoBD requirement).
• Export: Generate DATEV Format (CSV) + Document Images (Belegbilderservice).

4. Data Model

ClosingPeriod

• period_id (e.g., "2024-10")
• status: OPEN | CLOSING_IN_PROGRESS | LOCKED | EXPORTED
• closed_by_user_id
• closed_at

ClosingTask

• task_id
• period_id
• type: BANK_RECON | MISSING_DOCS | VAT_CHECK | ACCRUALS
• status: PASS | FAIL | WARNING
• validation_message: "Bank balance difference: €0.00."

5. UX/UI: The "Steuerberater" View

• The Traffic Light Dashboard:
  • 🟢 Bank Recon (Matched)
  • 🟡 Missing Invoices (3 detected)
  • 🔴 VAT Check (Mismatch found)
• The "To-Do" List: Click 🟡 to resolve issues (e.g., "Email Vendor for missing invoice").
• The "Send to DATEV" Button: Only active when all lights are Green.

6. Integration

• Inputs: AP/AR Data, Bank Data.
• Outputs: DATEV CSV Export (Buchungsstapel), PDF Report for Management (BWA Preview).