Localization governance: a RACI per obligation type and a review calendar
After go-live, localization becomes routine. Routine is where ownership gets lost. The project team leaves, the provider changes a format, the authority publishes a new form, and nobody is sure who should read the notice, change the ERP or sign the return. Governance fixes that by naming one owner for each decision and a regular moment to check that nothing has drifted.
Part 2 of 3 in the series Running a country after go-live. Read this first: Go-live and hypercare for a new country: the first 30 to 90 days. Next: Map ERP tax codes to VAT return boxes and file the periodic return.
This guide gives you a RACI matrix by obligation type, a review calendar and a short sample of how it works when a rule changes.
Name the roles
Use roles, not names, in the matrix. Then keep a separate list of who holds each role in each country.
- Tax owner. Interprets the rules and approves tax treatment.
- Local finance lead. Runs the process in the entity: invoicing, filing, payments.
- Group controller. Owns the chart of accounts, close and group reporting.
- ERP owner. Owns configuration, releases and the change backlog.
- Integration or provider owner. Owns connections to e-invoicing networks, tax portals and banks.
- Payroll lead. Owns payroll and employer filings.
- Internal control. Tests the controls and keeps the evidence.
RACI by obligation type
R = responsible (does the work), A = accountable (signs off; one per row), C = consulted, I = informed.
| Obligation type | Tax owner | Local finance | Group controller | ERP owner | Integration owner | Payroll lead | Internal control |
|---|---|---|---|---|---|---|---|
| E-invoicing issue and receipt | C | A, R | I | C | R | — | I |
| Periodic VAT return | A | R | I | C | — | — | I |
| EU sales list and information returns | A | R | I | C | — | — | I |
| Audit file (periodic or on request) | C | R | A | R | — | — | I |
| Statutory accounts and chart of accounts | C | R | A | C | — | — | I |
| Withholding tax | A | R | I | C | — | — | I |
| Bank and payment formats | I | R | A | C | R | C | I |
| Payroll and employer filings | C | I | I | C | — | A, R | I |
| Rule change monitoring | A, R | C | I | C | C | C | I |
| ERP release affecting localization | C | C | I | A, R | R | C | I |
Adjust the matrix to your organization, but keep exactly one A per row. If two people think they are accountable, neither is.
Review calendar
| When | What | Who |
|---|---|---|
| Monthly | Exception queues, rejected documents, open defects affecting filings | Local finance, integration owner |
| Monthly | Filing log: every return filed on time, receipts stored | Tax owner |
| Quarterly | Rule-change scan for each country; compare with this site's country pages and the authority's notices | Tax owner |
| Quarterly | Access review for portals, certificates and bank signing rights | Internal control |
| Before each ERP release | Regression tests for the localization; see acceptance tests | ERP owner |
| Annually | Re-verify ERP support evidence; see verify ERP localization support | ERP owner |
| Annually | Review this RACI and the role-holder list | Group controller |
Track certificate and credential expiry dates in the same calendar. An expired certificate stops e-invoicing as surely as a configuration error.
Sample case: a new return form
The authority in one country announces a revised VAT return form for the next year.
- The tax owner (A, R for rule change monitoring) logs the change, with the source and effective date, and decides it affects the box mapping.
- The ERP owner (A, R for ERP changes) plans the new mapping version and tests it with the tax owner (C).
- Local finance (R for the VAT return) runs the first return on the new form; the tax owner (A) approves it.
- Internal control (I) receives the change record and the test evidence.
Nobody had to ask who should do what. The mapping change follows map tax codes to VAT return boxes, and the change process follows localization change management.
Worksheet
Use the localization RACI and review calendar.
Worksheet: Localization RACI and review calendar
Copy this worksheet for each case. It records decisions and evidence; it does not determine the tax or legal treatment.
Show the worksheet
Use with the localization governance guide. One A per row.
Role holders
| Role | Country or entity | Person | Deputy | Since |
|---|
RACI
| Obligation type | Tax owner | Local finance | Group controller | ERP owner | Integration owner | Payroll lead | Internal control |
|---|
Calendar
| When | What | Accountable | Last done | Evidence |
|---|
Expiry dates
| Item (certificate, credential, signing right) | Country | Expires | Owner | Renewal started |
|---|
Sources checked: 27 October 2026. This guide describes an operating practice and makes no country-specific claims.
Related guides and data
Part 2 of 3 in the series Running a country after go-live. Read this first: Go-live and hypercare for a new country: the first 30 to 90 days. Next: Map ERP tax codes to VAT return boxes and file the periodic return.
- How to maintain ERP localization when rules and schemas change
- Go-live and hypercare for a new country: the first 30 to 90 days
- How to verify an ERP localization before signing a contract
Data on this site: Changelog of mandate and support changes · News from tax authorities and ERP vendors
In Planning and rollout: previous Go-live and hypercare for a new country: the first 30 to 90 days · next Migrate localization from one ERP to another without losing compliance · Guides by task · All guides
Vendor documentation is cited only as an example of the level of evidence to ask for; it is not a recommendation or a ranking. This guide is general information, not tax or legal advice. Checked 2026-10-27.
Related: Glossary – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more).
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