GoBDRegeln

GoBDRegeln refer to the Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff, the GoBD. They are issued by the German Federal Ministry of Finance to define the requirements for the proper management, storage, and accessibility of accounting records stored electronically and for enabling tax authorities to inspect these records.

The scope covers electronic accounting processes, digital invoices, scanned documents, and any data stored electronically that forms part of the accounting records. Key requirements include authenticity and integrity of data, completeness of records, and legibility throughout the retention period. Records must be stored in a tamper-evident, machine-readable form and be available for inspection by tax authorities upon request. The archive should support reconstruction of the original document, provide a full audit trail of amendments, and maintain data integrity through checksums and versioning. Data must be accessible and readable for the entire retention period, typically governed by tax and commercial laws, commonly six or ten years depending on document type.

Implementation often involves using compliant ERP and archive systems, ensuring appropriate access controls, documented procedures, regular backups, and a process for data retrieval and export in standard formats. GoBDRegeln are guidelines rather than binding law, but they carry authoritative weight in tax audits and compliance programs, and noncompliance can lead to penalties or adjustments.