Verfahrensdokumentation
A Verfahrensdokumentation is a written description of how a company captures, processes, stores and archives its accounting-relevant documents, required under the GoBD.
The document tells an auditor exactly how the paper trail works: where invoices arrive, who codes them, how they are approved, and where they end up. It is meant to let a knowledgeable third party understand the process without a live walkthrough.
When part of the process is software, the documentation has to describe that software's role too. A clear, current Verfahrensdokumentation is what turns a digital workflow into a defensible one.
Cortena's consistent capture, coding and approval steps make the AP part of a Verfahrensdokumentation straightforward to describe.