GoBDcompliant

GoBDcompliant refers to software, processes, or organizations that meet the GoBD standards for electronic bookkeeping in Germany. The GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff) are issued by the German Federal Ministry of Finance and define how books, records, and documents must be created, stored, and accessible for tax audits when held electronically or as scanned equivalents.

Core requirements include data integrity and authenticity, a complete and auditable history of changes, traceability of entries, and the ability to reconstruct original documents. GoBD compliance also demands secure long-term storage, appropriate retention periods, robust access controls, and the capacity to provide tax authorities with the required data in a timely, machine-readable form. The guidelines address the handling of electronic records, invoices, receipts, and other documents, including documents converted from paper.

Software that is GoBD-compliant typically offers features such as versioned and time-stamped records, tamper-evident archiving, automated backups, structured metadata, and clear documentation of processes for changes, deletions, and data access. It supports export or data retrieval for tax audits and ensures the ability to reproduce original entries and audit trails.

In practice, GoBD compliance applies to electronic bookkeeping and archiving across various document types and business sizes. Achieving compliance involves technical controls and organizational procedures, ongoing monitoring, and formal documentation to demonstrate adherence during tax examinations.