GoBD stands for Principles for the proper keeping and retention of books, records and documents in electronic form, and for data access. The GoBD specify requirements for digital accounting, electronic records, retention and data access in the context of tax audits.
Basics
The GoBD apply to all tax-relevant data and documents that are generated, received, processed, or stored electronically. This includes, for example, digital receipts, booking data, reports, and electronic invoices.
Essentially, it's about managing digital records in such a way that they understandable, complete and verifiable remain and are available within the retention periods.
Legal framework
The GoBD are administrative provisions from the tax authorities and are related to tax accounting and record-keeping obligations, as well as data access during audits. They supplement the principles of proper bookkeeping for electronic procedures.
Systematic classification
Within the compliance cluster, the GoBD are closely linked with:
In practice, the GoBD apply wherever processes, systems, and interfaces influence the creation and storage of booking and voucher data.
Core requirements
- Understandability and verifiability Business transactions and their processing steps must be clearly reconstructible.
- Completeness All tax-relevant data and documents must be completely recorded and retained.
- Order and documentation Processes, responsibilities, systems and interfaces should be documented (e.g. via the Process documentation).
- Protection against unnoticed changes: Data must be stored in such a way that unauthorised changes are detectable.
- Availability: Documents must be retrievable within the retention period.
- Data Access: During audits, legally permissible access to tax-relevant data must be enabled.
Practical GoBD-relevant are not only the accounting software but also the upstream processes – e.g. digital document processing or dealing with E-invoices.
Typical workflow in practice
- Recording of tax-relevant business transactions (receipt, invoice, payment).
- Processing in systems (e.g. document workflow, accounting, archive).
- Checks and balances (e.g. via defined checks in the IKS).
- Storage in a structured filing or archive systemdigital archiving).
- Template and data access capability for audit purposesCompany audit).
Practical relevance
For an organisation that complies with GoBD, it is crucial that processes align across system boundaries. A common focus is on the complete audit trail, clear responsibilities, and comprehensible documentation of processing steps.
In financial accounting, analyses such as Trial balance Or BWA while the controls, but do not replace documented processes and controls.
Typical sources of error
- Unclear or missing process documentation (e.g., missing Process documentation).
- Media breaks without a traceable chain of evidence (scan, email, upload, archive).
- Unstructured storage or missing storage regulationsRetention obligations).
- Changes to data without logging or an identifiable history.
- Missing or unclear responsibilities for controls (IKS).
FAQ
Apply the GoBD only to large companies?
No. In principle, any organisation that electronically processes or stores tax-relevant documents is GoBD-relevant. The scope and design should be tailored to the company's size and process complexity.
Is it enough to save receipts as PDFs?
Crucially, tax-relevant information must be retained in full and be available in the event of an audit. For certain electronic documents, a structured data part may also exist, which must also be retained.
What is the most important measure for getting started?
Clear process descriptions (procedural documentation) and defined controls (internal control system) are typical starting points for systematically ensuring traceability, responsibilities, and retention.
Conclusion
The GoBD are the central framework for digital regularity in accounting. They require traceable processes, complete and auditable records, proper retention, and the possibility of permissible data access in the event of an audit.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
