# 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](https://erplocalization.com/guides/go-live-hypercare-new-country/). Next: [Map ERP tax codes to VAT return boxes and file the periodic return](https://erplocalization.com/guides/map-tax-codes-vat-return-boxes/). 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](https://erplocalization.com/guides/erp-localization-acceptance-tests/) | ERP owner | | Annually | Re-verify ERP support evidence; see [verify ERP localization support](https://erplocalization.com/guides/verify-erp-localization/) | 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](https://erplocalization.com/guides/map-tax-codes-vat-return-boxes/), and the change process follows [localization change management](https://erplocalization.com/guides/localization-change-management/). ## Worksheet Use the [localization RACI and review calendar](#template). ## 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](https://erplocalization.com/guides/localization-governance-raci/). 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](https://erplocalization.com/guides/go-live-hypercare-new-country/). Next: [Map ERP tax codes to VAT return boxes and file the periodic return](https://erplocalization.com/guides/map-tax-codes-vat-return-boxes/). - [How to maintain ERP localization when rules and schemas change](https://erplocalization.com/guides/localization-change-management/) - [Go-live and hypercare for a new country: the first 30 to 90 days](https://erplocalization.com/guides/go-live-hypercare-new-country/) - [How to verify an ERP localization before signing a contract](https://erplocalization.com/guides/verify-erp-localization/) **Data on this site:** [Changelog of mandate and support changes](https://erplocalization.com/changelog/) · [News from tax authorities and ERP vendors](https://erplocalization.com/news/) In [Planning and rollout](https://erplocalization.com/guides/#planning): previous [Go-live and hypercare for a new country: the first 30 to 90 days](https://erplocalization.com/guides/go-live-hypercare-new-country/) · next [Migrate localization from one ERP to another without losing compliance](https://erplocalization.com/guides/migrate-localization-between-erps/) · [Guides by task](https://erplocalization.com/guides/#by-task) · [All guides](https://erplocalization.com/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](https://erplocalization.com/glossary/) – abbreviations and terms used in these guides (SAF-T, Peppol, CTC, EN 16931, IFRS and more). --- Canonical: https://erplocalization.com/guides/localization-governance-raci/ · Last updated: 2026-10-27 · Informational only; not tax, legal or implementation advice. Featured placements are paid or promotional and do not affect the compliance data. License: data CC BY-NC 4.0 (https://creativecommons.org/licenses/by-nc/4.0/), attribution "ERP Localization (erplocalization.com)"; commercial use needs a paid commercial licence: https://erplocalization.com/data-licence/ (hello@erplocalization.com).