Procedural documentation

The term "procedural documentation" first appeared in Austria in connection with cash register systems in the Cash Register Directive 2012 (KRL 2012).

The Austrian Federal Ministry of Finance (BMF), the issuer of the directive, understands the term as a collection of various documents such as:

• Operating Instructions,
• manuals,
• configuration instructions,
• set-up protocols,
• and other organisational documents belonging to the cash register.

The procedural documentation shall fully show the content, structure and process of the accounting procedure and the scope of the actual use of any sub-programs (e.g. integrated merchandise management system). In particular, the procedural documentation must show that the principles of regularity are fulfilled during implementation.

source: https://findok.bmf.gv.at/findok?execution=e1s1&dokumentId=2197c15a-8f4a-4b1f-9b99-4000e245cb01

In addition, the procedural documentation (e.g. operating instructions, manual, etc.) is the basis for the auditability of the cash register. This should make the content, structure and sequence of the accounting procedure and the scope of the actual use of any sub-programs completely clear. Furthermore, all reports and queries of fiscal significance (e.g. commodity group report, period report, financial type report, etc.) generated in the course of the daily closing or at other times serve documentation purposes. Receipts documenting internal transactions must also be kept. 

Kassenrichtlinie 2012 - WKO.at

Paragraph "Dokumentationsgrundlage: Bei Kassa Typ 3"