The GoBD regulates the requirements for digital accounting and archiving in Germany.
They determine how electronic documents, receipts and business letters must be stored so that they are both legally secure and tax-compliant. The principles of GoBD include traceability, verifiability, completeness, accuracy, timely booking and recording, order and immutability. These requirements apply not only to large companies, but also to self-employed people and freelancers who keep electronic records. The GoBD requires that all tax-relevant documents must be stored in a digital archive in an audit-proof manner. This also includes the obligation to ensure digital storage for the entire storage period of six or ten years. During a tax audit, companies must be able to provide these documents in their original form.
GoBD-compliant archiving is therefore essential for legally compliant document management. A violation of the GoBD can have legal consequences, which is why companies should rely on suitable archiving software that meets the GoBD requirements.
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