DE202018000271U1 - Server device for processing transaction data - Google Patents

Abstract

A server device for processing transaction data, comprising: a. Means (SS1a) for retrieving payment transaction data from at least one payment service provider system (PSP-S); b. Means (SS2a) for retrieving transaction data from at least one accounting system (B-S) and / or at least one marketplace and / or at least one shop system; c. Means (SS3a) for retrieving transaction documents from the at least one accounting system (B-S) and / or at least one file-sharing system and / or at least one e-mail system; d. Means (SS4a) for transmitting transaction data, payment transaction data, account assignment information and / or transaction documents to at least one control reporting system (SR-S); e. Application module (AP-M) for processing transaction data and generating account assignment information, wherein the application module is configured: f. generate the account assignment information based on the transaction data, the payment transaction data and / or the transaction documents; and G. Assign the transaction data, the payment transaction data, the transaction documents and the account assignment information to a transaction.

Description

1. Technical area

The present invention relates to a server apparatus for automatically retrieving, processing and transmitting transaction data and / or transaction documents and / or payment transaction data.

2. Technical background

Computer-aided accounting, shop and payment service provider systems and marketplaces are essential components of the modern private sector and especially of online commerce.

Freelancers and traders (hereafter referred to as accountants) may, on the basis of income, trade, corporation and VAT laws and regulations of the Tax Code and Commercial Law, record the day-to-day business transactions, bookkeeping, filing of tax returns, receipts Surplus accounts and for the filing of other tax declarations and the publication of financial statements. The term persons includes both natural and legal persons.

In order to fulfill the above mentioned obligations, the accounting people increasingly use different accounting systems, which in turn are increasingly available as cloud applications. The central element of the accounting systems is the posting of current business transactions (transactions). In doing so, the corresponding transaction documents and transaction data are recorded for each transaction, possibly processed and stored. The term transaction is defined below as an accounting transaction.

Transaction data may include information such as the identity and address of the respective business partner, the transaction date, the transaction amount, the nature and quantity of the respective service or goods delivered, etc.

Transaction documents include transaction-relevant documents such as Such as invoices, offers, order confirmations, reminders, etc. These are recorded and stored in accounting systems, file-sharing services and e-mail services in electronic form.

Furthermore, the accounting persons increasingly handle their transactions or transactions via computer-aided payment processing systems (so-called payment service provider systems), which are used by payment service providers such as payment service providers. As commercial banks, companies such as PayPal or AmazonPay and / or credit card companies are provided. The central element of the payment service provider systems is the processing and the recording of payments as well as the generation and provision of payment transaction data.

Transaction data and transaction documents can also be kept in marketplaces such as Amazon, Ebay, etc. and shop systems such as Magento, Shopware, etc.

As the preparation of tax returns and annual accounts is reserved for the tax consulting and auditing professions, the accounting officers usually entrust accountants and / or auditors (hereinafter referred to as tax advisors) with the management of books, the preparation of tax returns and annual financial statements. For accountancy and the preparation of tax returns and financial statements, the tax accountants required the transaction data and transaction documents and the recorded payment transaction data. For tax accounting and the preparation of tax returns and financial statements, the tax consultants use special computer-aided tax reporting systems.

In particular, tax accountants use the tax reporting systems to categorize each business transaction of the accounting persons (such as the sale of goods or the use of paid services) on the basis of the transaction data associated with the respective transaction according to various legal requirements.

Although both of the systems currently available to the contracted tax advisor are partially functional for collecting, retrieving, presenting, importing and exporting transaction data, Providing transactional and payment transaction data, accounting, and the preparation of tax returns and financial statements, and in particular the categorization of transactions in accordance with legal requirements, are still largely based on manual activities to be performed by the tax adviser.

As a result, keeping books and preparing tax returns and financial statements is inherently time-consuming, cost-intensive and inherently vulnerable to errors in retrieving, processing and transmitting business transactions.

In addition, the ever-increasing number of different systems and the cross-border exchange of goods and services are increasing the complexity of filing tax returns and financial statements.

Therefore, there is the technical problem of more efficiently conducting bookkeeping and preparing tax returns and financial statements based on electronically available transaction data, transaction records, and payment transaction data, while reducing the error rate.

3. Summary of the invention

The above-mentioned problems are at least partially solved by the server device claimed in claim 1, preferred embodiments are given by the dependent claims.

A first embodiment of the present invention relates to a server device for processing transaction data, comprising: means for retrieving payment transaction data from at least one payment service provider system, means for retrieving transaction data from at least one accounting system and / or at least one marketplace and / or at least one shop system for retrieving transaction documents from the at least one accounting system and / or at least one file-sharing system and / or at least one e-mail system, means for transmitting transaction data, transaction documents, account assignment information and / or payment transaction data to at least one control reporting system, an application Module for processing transaction data and for generating account assignment information, wherein the application module is configured: the account assignment information based on the transaction data, the payment transaction data and / or the Transakti Create onsbelegen and allocate the transaction documents and the account assignment information of a transaction, process and generate account assignment information.

The claimed invention thus makes it possible to retrieve transactional data as well as transaction documents and payment transaction data from different systems, to process them automatically, if necessary to convert their data format, to generate account information, to assign the transaction data, the account assignment information and transaction documents to a transaction, and in a consistent manner to the to submit respective tax reporting system.

Significant increases in efficiency can be achieved for the accountant appointed by the accounting officer, which at the same time results in an increase in reliability. In particular, eliminating the manual and thus error-prone integration of the transaction data, transaction documents and payment transaction data in the tax reporting system used by the mandated tax consultant and the manual assignment of transaction documents, transaction data and payment transaction data for each transaction.

In one aspect of the present invention, the server device may further comprise a database module for storing and linking transaction data as well as payment transaction data and / or a file storage module for storing transaction documents.

This allows the server device not to retrieve transaction data, account information, and / or transaction records and / or payment transaction data from external sources, but also to save and link them for processing or later use.

The server device may further comprise an optical character recognition (OCR-M) module configured to generate transaction data from transaction documents.

In particular, the transaction documents can be present as raster graphics or as vector graphics and stored in the file storage module. This allows the server device to obtain the required transaction data (such as the identity and address of the respective business partner, the transaction date, the type and quantity of the respective service or goods delivered, the purchase price, etc.) directly from the transaction documents extract. This is particularly advantageous when the system used by the accounting person does not provide all the information necessary for the tax advisor, or the accounting person only provides the tax adviser with transaction receipts for certain business transactions (eg in the form of an electronic scan of a paper-only transaction document ).

In another aspect of the present invention, the server module application module is further configured to associate transactions with accounting-related categories, wherein the accounting-relevant categories may include at least one of the following: a type of G / L account (expenditure account, revenue account), a personal account of the respective business partner, and / or a control key.

In particular, the application module may be configured to associate the transactions with the accounting categories based on a mathematical method, the mathematical method comprising calculating a confidence measure calculated based at least in part on the accounting information associated with the respective transaction can.

Thus, the above-described aspect of the present invention allows further steps to be taken which are essential for the proper management of books, as well as the preparation of a proper tax return and / or annual financial statements, thus making it more reliable and efficient. For example, it is possible to determine from transaction data such as the identity of the business partner the type of the expense account (eg domestic business trip) with high probability, without the need for a manual entry of the tax advisor.

Another aspect of the present invention allows the confidence measure to be computed based at least in part on a plurality of accounting information associated with a plurality of transactions.

The calculation of the confidence measure can be optimized, for example, by machine learning.

For example, this aspect allows the reliability of the calculation of the confidence measure to be optimized by supervised machine learning by validating properly categorized transactions and correcting incorrectly categorized transactions. In particular, with repetitive and / or similar transaction types, the reliability of the categorization can be increased significantly.

The database module may include a Structured Query Language, SQL, database, and the file storage module a file server.

In another aspect, the payment transaction data retrieval device is configured to retrieve the payment transaction data through at least one of the following Application Programming Interfaces, APIs: Electronic Banking Internet Communication Standard, EBICS, Homebanking Computer Interface, HBCI, Financial Transaction Services, FinTS, and XS2A ,

This allows the server device to retrieve the payment transaction data across platforms from a majority of current or future PSP systems. In particular, for an accounting person several payment service provider systems (eg an online banking system of a commercial bank, a PayPal account and / or various credit card companies) can be linked to the server device.

In another aspect of the present invention, the means for retrieving transaction data is configured to retrieve the transaction data of the via a Representational State Transfer API (REST API).

Since most of the present and future available accounting systems and / or marketplaces and / or shop systems implement a data retrieval via a REST API, this ensures that the server device can access the respective required transaction data platform-independently.

In another aspect of the present invention, the transaction claim retrieval means is configured to retrieve the transaction voices via a REST API or a File Transfer Protocol, FTP.

This allows the server device to retrieve transaction receipts from popular file-sharing systems and / or e-mail systems, with which the transaction documents are provided by the accounting persons for the respective tax accountant.

• – den vollständigen Namen des leistenden Unternehmers,
• – den vollständigen Namen des Leistungsempfängers,
• – die vollständige Anschrift des leistenden Unternehmers,
• – die vollständige Anschrift des Leistungsempfängers,
• – die dem leistenden Unternehmen erteilte Steuernummer,
• – die dem leistenden Unternehmer erteilte Umsatzsteuer-Identifikationsnummer,
• – die dem Leistungsempfänger erteilte Steuernummer,
• – die dem Leistungsempfänger erteilte Umsatzsteuer-Identifikationsnummer,
• – das Ausstellungsdatum,
• – die Rechnungsnummer,
• – je gelieferten Gegenstand dessen Art,
• – je gelieferten Gegenstand dessen Menge,
• – je erbrachte sonstige Leistung deren Art,
• – je erbrachte sonstige Leistung deren Umfang,
• – den Zeitpunkt der Lieferung oder sonstigen Leistung,
• – je gelieferten Gegenstand das Entgelt,
• – je gelieferten Gegenstand den Steuersatz,
• – je gelieferten Gegenstand die im Voraus vereinbarte Minderung des Entgelts,
• – je gelieferten Gegenstand die Steuerbefreiungen,
• – je erbrachte sonstige Leistung das Entgelt,
• – je erbrachte sonstige Leistung den Steuersatz,
• – je erbrachte sonstige Leistung die im Voraus vereinbarte Minderung des Entgelts
• – je erbrachte sonstige Leistung die Steuerbefreiungen,
• – die Summe des Entgelts,
• – den verwendeten Steuersatz,
• – die Vereinbarte Minderung des Entgelts,
• – die Steuerbefreiung,
• – die IBAN,
• – die BIC,
• – die Kontonummer,
• – die Bankleitzahl,
• – Umsatz,
• – Konto,
• – Gegenkonto,
• – Steuerschlüssel,
• – Belegdatum,
• – Buchungstext,
• – Zusatzinformationen.

The account assignment information may include at least one of the following information:

• - the full name of the performing entrepreneur,
• - the full name of the beneficiary,
• - the full address of the performing entrepreneur,
• - the full address of the beneficiary,
• - the tax number given to the supplying company,
• - the VAT identification number issued to the supplier,
• - the tax number given to the beneficiary,
• - the VAT identification number issued to the recipient,
• - the date of issue,
• - the invoice number,
• - per delivered item of its kind,
• - for each delivered item its quantity,
• - any other service of its kind,
• - any other service provided, the extent of which,
• - the time of delivery or other service,
• - the fee for each delivered item,
• - for each delivered item the tax rate,
• - for each delivered item the pre-agreed reduction of the fee,
• - for each delivered item, the tax exemptions,
• - any other service rendered,
• - each other service rendered the tax rate,
• - each other service provided the previously agreed reduction in remuneration
• - any other service provided, the tax exemptions,
• - the sum of the remuneration,
• - the tax rate used,
• - the agreed reduction of remuneration,
• - the tax exemption,
• - the IBAN,
• - the BIC,
• - The account number,
• - the bank code,
• - Sales,
• - account,
• - contra account,
• - control key,
• - document date,
• - booking text,
• - Further information.

In another aspect, the means for communicating accounting information, transaction documents, and payment transaction data is configured to interface the transaction data, transaction documents, and payment transaction data. The interface can be a REST API, CSV, or XML interface.

Furthermore, the means for transmitting account assignment information, transaction documents, and payment transaction data may be configured to retrieve account information from at least one control reporting system.

The present invention further relates to a computer program product with instructions for: retrieving payment transaction data from at least one payment service provider system, retrieving transaction data from at least one accounting system and / or at least one marketplace and / or at least one shop system, retrieving transaction documents from the at least one accounting system, and at least one file-sharing system and / or at least one e-mail system, transferring account assignment information, transaction documents and payment transaction data to at least one control reporting system, processing transaction data and generating account assignment information, wherein the processing of transaction data and the generation of transaction data Account assignment information comprises generating the account assignment information based on the transaction data, the payment transaction data and / or the transaction documents, and the transaction documents and the account assignment information Assign transaction and generate account assignment information.

The computer program product may further include instructions to implement all of the aspects disclosed above in connection with the server device, or any combination thereof.

4. Brief description of the pictures

1 Fig. 1 shows a functional block diagram of an embodiment of the present invention

2 FIG. 12 is a functional block diagram of another embodiment of the present invention. FIG

3 : Illustrates on a system diagram the operation of an embodiment of the present invention

4 : Illustrates on a system diagram the operation of another embodiment of the present invention

5. Detailed description of the pictures

In the following, exemplary embodiments of the present invention of a server device for processing transaction data will be described. It should be understood, however, that the present invention is not limited to such specific embodiments, but is also applicable to other types of servers, such as virtual, local, dedicated servers, cloud servers, or other web-enabled computing devices in general.

While specific feature combinations are described below with respect to particular embodiments of the present invention, it is further understood that the disclosure is not limited to such embodiments. In other words, not all features need to be present to implement the invention, and the embodiments may be modified by combining certain features of one embodiment with one or more features of another embodiment.

1 shows a functional block diagram of a server device 100 according to an embodiment of the present invention. An application module AP-M, is preferably via server-internal interfaces and / or internal server communication channels with a database module DB-M such as an SQL database, a file storage module such as an FTP server, and four functionally different communication interfaces SS1a -SS4a connected.

It is understood that the four functionally different communication interfaces can also be realized by less than four or only by a single hardware component. In this case, the single hardware component performs the different functions of the functionally different communication interfaces at different times. For example, each of the four different communication interfaces could be implemented over the same Internet Protocol (IP) communication hardware.

It is further understood that various components of the server device 100 spatially separated from each other. In this case, the functional integration of the server device 100 via a communication network such. B. reaches a local network or the Internet. In this case, the spatially separated components of the server device 100 not via server-internal interfaces and / or communication channels connected to each other, but are about to be used for the respective communication network using typical communication protocols we z. B. Ethernet / IEEE 802.3 . Token Ring / IEEE 802.5 , Fiber Distributed Data Interface (FDDI) or IP interconnected.

In particular, it is possible that the server device 100 is implemented as a cloud server and thus the components (AP-M, DB-M, DS-M, SS1a-SS4a) of the server device are implemented on a plurality of spatially distributed computing devices and are operatively connected to each other via IP communication channels.

2 shows a further embodiment of the present invention. In addition to the modules and components of in i illustrated server device 100 includes this embodiment of the server device 200 Another module (OCR-M) for optical character recognition (Engl. Optical Character Recognition).

The OCR module is connected to the AP-M application module via a suitable interface or communication channel. The AP-M application module may transmit transaction documents that it has previously received from an accounting system or a file-sharing system or has retrieved from the file storage module DS-M to the OCR module for extracting transaction data.

The OCR module allows the server device 200 to extract essential information needed for the task to be performed (that is, generating tax-compliant transaction data and / or tax-compliant categorization of transactions) directly from the respective transaction documents. The transaction documents can be used as z. B. as a raster graphic or as a vector graphic.

As soon as the ORC module has extracted the accounting-relevant information from the respective transaction documents, the application module (AP-M) can retrieve them, store them in the database module (DB-M), link them and process them further.

3 and 4 each show a system diagram illustrating the operation of some embodiments of the present invention.

In the 1 shown server device 100 For processing transaction data, four functionally different communication interfaces SS1-SS4 are connected to different data processing systems. In particular, the server device 100 Connected via a first communication interface SS1 with a payment service provider system (English Payment Service Provider) PSP-S.

For example, the server device 100 be connected to the PSP system via a REST API, the data exchange z. B. can be implemented via the IP protocol.

Furthermore, the server device 100 Connected via a second communication interface with at least one accounting system BS. This interface can be z. B. implemented as a REST API over the IP protocol.

Another interface SS3 may be the server device 100 connect to a file server subsystem of the accounting system BS (see 3 ) or with a separate from the first accounting system BS 1 accounting system or file sharing system BS 2, which implements decided the file server functionality for providing and retrieving transaction documents. In particular, the further accounting system BS 2 can be an FTP server for storing, providing and transmitting transaction documents.

Finally, the server device 100 Connected via a further interface SS4 with at least one control reporting system SR-S. Similar to the interfaces SS1 and SS2, this interface SS4 can also be implemented as a REST API via the IP protocol.

Below are some aspects of how the server device works 100 illustrated by the pictures 1 - 4 be briefly described. In particular, for the sake of clarity, the interaction of the server device with popular accounting, payment service, file sharing, e-mail, shop systems, marketplaces, and tax reporting systems will be described. It is understood, however, that this description is not limiting, but merely for illustration.

Retrieving the transaction data and transaction documents

a. Retrieval of transaction documents from a file-sharing system / e-mail system

The accounting persons provide transaction documents via file-sharing services such as an FTP server and / or e-mail systems and / or a data carrier to the tax consultant. The transaction documents are provided in common electronic graphic formats such as PDF, TIFF, JPG etc.

Within a defined polling interval or by manual initiation, the transaction documents and transaction data in the file-sharing service and / or email service are automatically transferred to the file storage module DS-M (eg file server) of the server device by means of FTP or residual API and the Application module AP-M provided for further processing.

b. Retrieval of transaction data from an accounting system and / or marketplace and / or shop system

Popular accounting and shop systems as well as marketplaces provide the tax advisors with options for retrieving transaction documents and transaction data via simple interfaces such as Representational State Transfer Application Program Interfaces (REST-API). Transaction data is transmitted in the form of common formats (in particular Comma Separated Values, CSV or JSON, Java Script Object Notation or XML).

After the server apparatus is provided with the information necessary for the use of the respective REST API (eg access data and API key for the respective system), the server apparatus can retrieve transaction data from the respective system BS within a predetermined time interval, the transaction data stored in the database module DB-M and make available for processing and further processing by the application module.

c. Retrieval of transaction data from a payment service provider system

Payment service provider systems provide tax advisors with the ability to retrieve transaction data through simple interfaces (such as APIs to a standard such as EBICS, HBCI, FinTS, and XS2A). The transaction data are provided in the form of common formats and can be retrieved by the server device via the respective API used.

In addition, the server device allows the tax accountant to associate various payment service provider systems with the server device by providing necessary information such as: B. provide the access data and API parameters for each payment service provider system and set a polling interval.

Within this inter-interval, the retrieved transaction data is transmitted to the database module and made available to the AP-M application module for further processing.

Processing the transaction data

Following the retrieval of the transaction documents, transaction data and payment transaction data from the accounting systems, the payment service provider systems and / or the file-sharing systems and / or e-mail systems and / or marketplaces and / or shop systems, the transaction data, transaction documents and payment transaction data are prepared and further processed.

The preparation of the transaction documents, transaction data and payment transaction data can include the following steps:

a. Retrieval of transaction documents and readout of transaction data

The transaction records retrieved from the accounting systems and / or file-sharing systems and / or e-mail system contain various information. This information must be collected and evaluated in terms of income, trade, corporate and VAT regulations as well as the provisions of the Tax Code and Commercial Law.

Therefore, there is a need to define the transaction data to be read, taking into account the income, trade, corporate and VAT regulations as well as the regulations of the tax code and the commercial law.

• • vollständigen Namen des leistenden Unternehmers,
• • vollständigen Namen des Leistungsempfängers,
• • vollständige Anschrift des leistenden Unternehmers
• • vollständige Anschrift des Leistungsempfängers,
• • die dem leistenden Unternehmen erteilte Steuernummer
• • die dem leistenden Unternehmer erteilte Umsatzsteuer-Identifikationsnummer,
• • die dem Leistungsempfänger erteilte Steuernummer,
• • die dem Leistungsempfänger erteilte Umsatzsteuer-Identifikationsnummer,
• • das Ausstellungsdatum,
• • die Rechnungsnummer,
• • je gelieferten Gegenstand dessen Art,
• • je gelieferten Gegenstand dessen Menge,
• • je erbrachte sonstige Leistung deren Art,
• • je erbrachte sonstige Leistung deren Umfang,
• • den Zeitpunkt der Lieferung oder sonstigen Leistung,
• • je gelieferten Gegenstand das Entgelt,
• • je gelieferten Gegenstand den Steuersatz,
• • je gelieferten Gegenstand die im Voraus vereinbarte Minderung des Entgelts,
• • je gelieferten Gegenstand die Steuerbefreiungen,
• • je erbrachte sonstige Leistung das Entgelt,
• • je erbrachte sonstige Leistung den Steuersatz,
• • je erbrachte sonstige Leistung die im Voraus vereinbarte Minderung des Entgelts,
• • je erbrachte sonstige Leistung die Steuerbefreiungen,
• • die Summe des Entgelts,
• • den verwendeten Steuersatz,
• • die Vereinbarte Minderung des Entgelts,
• • die Steuerbefreiung,
• • die IBAN,
• • die Bankleitzahl
• • sowie sonstige Hinweise.

In particular, the retrieved transaction data may include the following information or any subcombination thereof:

• • full name of the performing entrepreneur,
• • full name of the beneficiary,
• • full address of the performing entrepreneur
• • full address of the beneficiary,
• • the tax code issued to the supplying company
• • the VAT identification number issued to the supplying entrepreneur,
• • the tax number given to the beneficiary,
• • the VAT identification number issued to the recipient,
• • the date of issue,
• • the invoice number,
• • each delivered item of its kind,
• • for each delivered item its quantity,
• • each other service of its kind,
• • each other service rendered its scope,
• • the time of delivery or other service,
• • the fee for each delivered item,
• • the tax rate per delivered item,
• • for each delivered item the pre-agreed reduction of the fee,
• • the tax exemptions per delivered item,
• • any other service rendered the fee,
• • any other service rendered the tax rate,
• • any other service provided, the pre-agreed reduction of remuneration,
• • any other service provided, the tax exemptions,
• • the sum of the remuneration,
• • the tax rate used,
• • the agreed reduction of remuneration,
• • the tax exemption,
• • the IBAN,
• • the bank code
• • as well as other information.

An embodiment of the invention relates to the definition and acquisition of the transaction data to be read.

At specified time intervals or by manual triggering, transaction documents are retrieved via interfaces of the accounting systems and / or file-sharing systems and / or e-mail systems. The retrieved transaction documents are stored in a file storage module of the server device.

By means of optical recognition of characters (English Optical Character Recognition (OCR)) some or all of the above-mentioned legally relevant information can be read from the respective transaction documents.

Alternatively, some or all of the legally relevant information may also be retrieved via the REST APIs of the systems.

The retrieved and / or read from the transactions information is stored in the database module.

b. Assignment of Business Partner Account Information / Establishment of Transaction Relationships with Business Partners

At least two business partners are involved in a transaction.

There is therefore a need to assign a transaction to a business partner. Account assignment information must be assigned for the business partner. The account assignment information of the business partner contains in particular its account number.

When assigning the account assignment information of the business partner, the consistency of the account assignment information assigned to the business partner must be maintained. This includes, in particular, that the account assignment information of the business partner is assigned unambiguously, on a continuous basis and under consideration of the number range of the tax reporting systems used.

One embodiment of the invention relates to securing the consistency of the account assignment information of the business partner.

The business partners are kept in the database module. Based on the information read and / or retrieved for a transaction and the information contained in the database module, a business partner is assigned to the transaction using a mathematical procedure.

If a transaction is carried out for the first time with a business partner (new business partner), the last assigned consistent account number is determined. This account number will be increased by one. The account number as well as the read and / or retrieved transaction data are added to the database module.

The information and account assignment information of the new business partner is transferred to the tax reporting system used.

c. Categorization of transactions and allocation of account information on the basis of the read and / or retrieved transaction data taking into account regularities

The point a. Transactions entered in the accounts must be assigned account assignment information, taking into account income, trade, corporate and VAT regulations, the regulations of the tax code and commercial law as well as the requirements of the tax reporting system used. Account assignment information of the transaction includes, in particular, the account, the offset account, the control key, the date and the posting text.

Issues in the allocation of account assignment information include the complexity of German tax law.

For automated allocation of account assignment information, the transactions must therefore be assigned to specific account assignment groups. An account assignment group contains the characteristics of the group of transactions assigned to it.

The characteristics of the group of transactions assigned to it are, in particular, the business partner, the business partner's domicile, and the amount of the transaction as well as the nature and extent of the deliveries and / or services received / provided. The assignment is made on the basis of the point a. read and / or retrieved transaction data and taking into account regularities.

For this purpose, the transactions are assigned to a group on the basis of the retrieved and / or retrieved transaction data by means of a mathematical method taking into account assignments made in the past.

The transactions, business partners and account assignment groups are stored in the database module.

As part of the assignment, the transactions made in the past and their assignment to account assignment groups are read from the database module.

Using the transactions made in the past and the account assignment group assignments that have been read, the transaction is assigned to an account assignment group based on its characteristics using a mathematical procedure.

Alternatively, the assignment is made on the basis of another method.

d. Establishing relationships between transactions

In double-entry accounting, multiple transactions form a business transaction. For example, the business transaction "Receipt of a service" consists of the transactions Receipt of service (posting record "Expenses to vendor") and the payment of the agreed remuneration (Posting record "Vendor to bank").

There is a need to link the transactions associated with a transaction to detect possible differences and to take accounting measures (for example, a cash discount on payment must be accounted for as such).

The transactions are kept in the database module. As part of the mapping, the unassigned transactions are retrieved from the database module based on the characteristics of the transaction using a mathematical or other method associated with other transactions.

e. Determination of comparable transactions recorded in early periods with corresponding account assignment information

Significant changes in the business models of accounting persons are unlikely. For the calculation of a confidence measure (see point g below), it is therefore essential whether such transactions have already been carried out in the past and to what extent similar transactions have taken place (analytical comparison).

Such a procedure results in a reduction of the error rate in the allocation of account assignment information, an increase in the quality of the assigned account assignment information and an acceleration of the method by the automatic execution.

An embodiment of the invention relates to the inclusion of analytical comparisons in the determination of the confidence measure.

f. Determination of other information from the tax reporting system

The integrity of the account assignment information can be influenced by changes made in the tax reporting system. In particular, investments, changes or deletions of business partners in the tax reporting system can adversely affect the integrity of the account assignment information of the business partner. In particular, investing, changing, or deleting accounts in the tax reporting system can adversely affect the integrity of the transaction's accounting information.

There is a need to reconcile the account assignment information in the tax reporting system and in the server device.

One embodiment of the invention relates to the transfer of account assignment information contained in the control reporting system into the server device and the coordination of these with the information contained in the server device.

The information provided also includes business partner information and other information.

The account information stored in the control reporting system is retrieved from the server device via an interface from the control reporting system. Subsequently, the information read out is compared with the information held in the database module.

G. Calculation of a confidence measure

In steps bc and d. Transaction information has been assigned to the transactions using mathematical and other methods. Due to the complexity of tax law results in the Need to subject the assigned accounting information to a manual audit by the tax advisor.

To improve efficiency, we recommend concentrating the manual review of transactions with an increased probability of incorrect account assignment information. In order to assist the tax adviser in selecting a manual audit, a confidence score is calculated.

• – Konfidenzmaß Konto
• – Konfidenzmaß Gegenkonto
• – Konfidenzmaß Steuerschlüssel
• – Konfidenzmaß analytisch

The confidence measure consists in particular of the following partial measures:

• - Confidence measure account
• - Confidence measure offset account
• - Confidence measure control key
• - Confidence measure analytically

If the transaction in step c. Assigned account and control key as account assignment information by means of a mathematical procedure, a partial score "confidence measure account" and a part measure "confidence measure contra account" is determined by a mathematical method.

If the transaction in step b. Assigning a business partner and account assignment information of the business partner by means of a mathematical procedure, a partial measure "confidence measure contra account" is determined by means of a mathematical method.

Taking into account the ratio of the in step f. In the case of determined transactions in the current period for the similar transactions in the past periods, the partial measure "confidence measure analytic" is determined by means of a mathematical method.

From the partial dimensions account, contra account, control key and analytically the total score is determined by means of a mathematical procedure.

The scores are visually displayed to the accountant in the application module.

H. Assignment of notes

Erroneous transaction records, transaction data and payment transaction data can lead to incorrect tax returns and financial statements of the accounting officer. For example, invoices not addressed to the accounting person may not be declared as business expenses.

There is a need to alert the accountant and accounting persons to the corruption of transaction records, transaction data and payment transaction data.

One embodiment of the invention relates to the definition of definition features of faulty transaction documents, transaction data and payment transaction data and the assignment of instructions to faulty transaction documents.

The notes are kept in the database module. The notes are assigned to the respective transactions by means of a mathematical procedure.

The notes are visually displayed to the tax consultant in the application module and / or transferred to other systems via an interface.

i. Manual correction of account assignment information taking into account the confidence level

For purposes of manually reviewing the accounting information associated with a transaction by the tax accountant, there is a need for the visual presentation of the transaction receipt, the transaction characteristics, the associated accounting information, and the confidence measure.

The transaction receipt is kept in the file storage module. The transactions, business partners and account assignment information are stored in the database module.

After retrieving the information they are displayed visually. Changes made by the tax consultant are recorded in the input fields. When the changes are confirmed by the tax consultant, the changes are recorded in the database module.

j. Information of the accounting persons and the tax advisor on the basis of the confidence measure

The tax advisor and the accounting person have the opportunity to obtain information on transactions with a low confidence measure. The information is given in particular by email. The tax advisor and the accounting officer have the possibility to set thresholds for the triggering of an information.

An embodiment of the invention relates to the immediate information of the tax adviser and / or the accounting person in the presence of a low confidence measure. In particular, when exceeding previously set thresholds, in particular by email.

k. Generation of the posting record

Tax reporting systems process transactions in the form of posting records. Therefore, there is a need to process the account assignment information of the transaction and the account assignment information of the business partner in posting records.

In particular, a posting record contains the following information: sales, debit / credit indicator, account, contra account, tax code, document date, posting text, and additional information. The transaction data of the respective transaction and the account assignment information of the business partners are kept in each case in the database module.

The following transaction data is read from the database module and merged into a posting record: Sales: under a. read out and if necessary under i. changed Debit / credit signs: under c. assigned and possibly under i. modified Account assignment information of the transaction Account: under c. assigned and possibly under i. modified Account assignment information of the transaction Offset account: under b. assigned and possibly under i. modified Account assignment information of the business partner Control keys: under c. assigned and possibly under i. modified Account assignment information of the transaction Document Date: under a. read out and if necessary under i. changed Transaction data point Booking text: under a. read out and if necessary under i. changed Transaction data point Further information: under d. assigned and possibly under i. modified Account assignment information of the transaction

The posting record is transferred to the database module.

Transmission of account assignment information to the tax reporting system

After processing the posting records, these are transmitted to the tax reporting system.

In addition, transaction documents are transmitted to the tax reporting system. Furthermore, business partner information (master data) is transmitted to the tax reporting system.

The transmission of posting records, transaction documents, and business partner information takes place via interfaces. The interface can be z. Eg the ASCII interface documentation, the DatevConnect Online interface (Datev XML interface) and / or the DatevConnect interface of the Datev e. G., Nuremberg.

For the transmission via an interface, the tax consultant has, among other things, the option of saving the transaction data export locally and transferring it to the tax reporting system. The data export can include a summary of the transaction documents and a structured XML file that contains information about each transaction document.

In the following, a further embodiment of the invention will be described in detail:
Input options are the start and end dates of the transactional data export. Based on the inputs, the documents stored on the file storage module are placed in a compressed directory. The compressed directory is accompanied by structured document information, taking into account the interface definition of the tax reporting system. In particular, the structured document information is stored in the Extensible Markup Language (XML). The tax consultant has the option after polling the compressed directory of storing this locally and transfer it to the tax reporting system.

As an alternative to the procedure described above, the transaction documents and transaction data can be transmitted via a REST API of the tax reporting system.

QUOTES INCLUDE IN THE DESCRIPTION

This list of the documents listed by the applicant has been generated automatically and is included solely for the better information of the reader. The list is not part of the German patent or utility model application. The DPMA assumes no liability for any errors or omissions.

Cited non-patent literature

• Ethernet / IEEE 802.3 [0049]
• Token Ring / IEEE 802.5 [0049]

Claims (24)

A server device for processing transaction data, comprising: a. Means (SS1a) for retrieving payment transaction data from at least one payment service provider system (PSP-S); b. Means (SS2a) for retrieving transaction data from at least one accounting system (B-S) and / or at least one marketplace and / or at least one shop system; c. Means (SS3a) for retrieving transaction documents from the at least one accounting system (B-S) and / or at least one file-sharing system and / or at least one e-mail system; d. Means (SS4a) for transmitting transaction data, payment transaction data, account assignment information and / or transaction documents to at least one control reporting system (SR-S); e. Application module (AP-M) for processing transaction data and for generating account assignment information, wherein the application module is configured: f. generate the account assignment information based on the transaction data, the payment transaction data and / or the transaction documents; and G. Assign the transaction data, the payment transaction data, the transaction documents and the account assignment information to a transaction. The server device of claim 1, further comprising: Database module (DB-M) for storing and linking transaction data and payment transaction data and / or file storage module (DS-M) for storing transaction documents. A server device according to any one of the preceding claims, wherein the transaction data, the payment transaction data, the transaction documents and the account assignment information of the transaction are assigned according to a mathematical method with a probability less than or equal to 1. The server device of any one of the preceding claims, wherein the application module is further configured to establish relationships between transactions, assign transactions to an account group, assign transactions to notes, and / or generate a journal record. The server device of any one of the preceding claims, further comprising: Optical Character Recognition (OCR-M) module configured to generate transaction data from transaction documents. Server device according to one of the preceding claims, wherein the transaction documents are present as raster graphics or as vector graphics. Server device according to one of the preceding claims, wherein the transaction documents comprise billing documents. The server device of one of the preceding claims, wherein the application module is further configured to associate transactions with accounting categories. The server device of claim 6, wherein the application module is further configured to associate the transactions with the accounting categories based at least in part on the accounting information associated with the respective transaction. Server device according to claims 6-7, wherein the tax-relevant categories comprise at least one of the following: a type of G / L account (expenditure account, revenue account), a personal account of the respective business partner and / or a control key. The server device of any one of claims 6-8, wherein the application module is further configured to associate the transactions with the tax-relevant categories based on a mathematical procedure. The server device of claim 9, wherein the mathematical method comprises calculating a confidence measure. The server device of claim 10, wherein the confidence measure is calculated based at least in part on the account assignment information associated with the respective transaction. The server device of claim 10, wherein the confidence measure is computed based at least in part on a plurality of account information associated with a plurality of transactions. The server device of claim 10-12, wherein the calculation of the confidence measure is optimized by machine learning. Server device according to one of the preceding claims 2-13, wherein the database module comprises a Structured Query Language, SQL, database. Server device according to one of the preceding claims 2-14, wherein the file storage module is a file server. A server device according to any of the preceding claims, wherein the means for retrieving transaction data of the first type is configured to retrieve the transaction data of the first type via at least one of the following Application Programming Interfaces, APIs: Electronic Banking Internet Communication Standard, EBICS, Homebanking Computer Interface, HBCI, Financial Transaction Services, FinTS, and XS2A. A server device according to any one of the preceding claims, wherein the means for retrieving transaction data of the second type is configured to retrieve the transaction data of the second type via a Representational State Transfer API (REST API). A server device according to any one of the preceding claims, wherein the means for retrieving transaction vouchers is configured to retrieve the transaction vouchers via a REST API or a File Transfer Protocol, FTP. The server device of any one of the preceding claims, wherein the means for communicating accounting information and transaction vouchers is configured to communicate the transaction data and transaction vouchers via a REST API. The server device of any one of the preceding claims, wherein the means for communicating account information and transaction records is further configured to retrieve account information, business partner information, and other information from at least one control reporting system. Server device according to one of the preceding claims, wherein the account information comprises at least one of the following information: - the full name of the service provider, - the full name of the service recipient, - the full address of the service provider, - the full address of the service recipient, - the VAT number issued to the supplying company, - the VAT number issued to the recipient, - the VAT identification number issued to the recipient, - the date of issue, - the invoice number, - the item delivered, - the item delivered the quantity thereof, - any other service of its kind, - any other service rendered, the extent of the service, - the time of delivery or other service, - the fee for each delivered item, - for each delivered item the tax rate, - per item delivered, the reduction agreed in advance, - per delivered item, the tax exemptions, - each other rendered the fee, - each other performed the tax rate, - each other provided the previously agreed reduction of the Remuneration - any other service provided, the tax exemptions, - the sum of the remuneration, - the tax rate used, - the agreed reduction in remuneration, - the tax exemption, - the IBAN, - the bank code, - turnover, - account, - contra account, - tax code, - document date, - booking text, - additional information. Computer program product with instructions for: a. Retrieving payment transaction data from at least one payment service provider system (PSP-S); b. Retrieving transaction data from at least one accounting system (B-S) and / or at least one marketplace and / or at least one shop system; c. Retrieving transaction documents from the at least one accounting system (B-S) and / or at least one file-sharing system and / or at least one e-mail system; d. Transmitting transaction data, payment transaction data Account assignment information and / or transaction documents to at least one tax reporting system (SR-S); e. Processing transaction data and generating account assignment information, wherein generating account assignment information comprises: f. generate the account assignment information based on the payment transaction data, the transaction data and / or the transaction documents; and G. Assign the payment transaction data, the transaction data, the transaction documents and the account assignment information to a transaction.

Images