GoBDkonform

GoBDkonform refers to compliance with the GoBD guidelines for the handling and storage of books, records, and documents in electronic form in Germany. The GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum GoBD) are issued by the German Federal Ministry of Finance and set the standards for how digital accounting data must be created, stored, and retrievable for tax purposes. A system or process is GoBD-konform when its data, documents, and workflows can be verified, reconstructed, and audited over the legally required retention periods.

Core requirements include authenticity and integrity of records, completeness, readability, and timeliness. Records must not be altered in a way that compromises the audit trail, and archival storage must guarantee long-term legibility. Retention periods typically align with six or ten years for different document types, and the ability to reproduce the original documents must be preserved. The system should provide audit trails, metadata, versioning, tamper-evident archiving, time-stamping, and robust access controls, including separation of duties and documented procedures.

Practical implications involve selecting and configuring IT systems that capture all business transactions, archive documents in non-erasable or write-protected forms, preserve metadata, and offer reliable export options for audits. It also requires comprehensive backup, disaster recovery, and clear documentation of processes, responsibilities, and controls.

GoBDkonform is a compliance descriptor used by businesses and software providers. It denotes adherence to GoBD principles but does not guarantee tax outcomes; ongoing governance and proper implementation are essential for maintaining compliance.