The GoBD sounds like public-authority bureaucracy, but in practice it is a clear catalogue of requirements: how tax-relevant documents are captured, processed, archived and deleted digitally. This article is the entry point into five core ideas with everyday examples; if you need all ten requirements in detail, you will find them in the linked reference piece.
What exactly are the GoBD?
The Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern in elektronischer Form (GoBD), the German principles for properly keeping and storing books in electronic form, are an administrative instruction from the Federal Ministry of Finance, circular of 28 November 2019, last amended in July 2025. They set out how §§ 145–147 AO apply to the digital world. Important: “GoBD-compliant” is only ever verified after a Betriebsprüfung. We therefore say aligned with GoBD.
The five core requirements
1. Immutability
Once a document has been posted, it must not be changed without a trace. In the DMS: versioning plus an unalterable audit trail. Real-world example: An invoice is captured on 5 January and corrected on 7 January. The correction is saved as a new version, the original version stays visible with the note “corrected on 7 January by user X”.
2. Traceability
Every accounting entry has to be traceable without gaps, from the document through to the report. Real-world example: In the audit, document number 12034 is checked as a sample. The head of accounting enters the number in the DMS and sees the original document, the approval history and the accounting entry in the ERP.
3. Completeness
The invoice register has to contain every document received, including cancelled ones. Real-world example: A faulty incoming invoice is rejected. It is still recorded in the register, with the status “rejected on 5 January, reason: incorrect VAT ID”.
4. Access protection
Only authorised people may read or change documents. Roles, tenant separation, an audit trail of accesses. Real-world example: The HR officer sees employee master data, but not the disciplinary file. Every read access is documented in the audit trail.
5. Verfahrensdokumentation
Describes how your processes meet the other four requirements. In a Betriebsprüfung it is often the first thing requested. Real-world example: At the start of the audit the auditor asks: “Show me your Verfahrensdokumentation.” If you have up-to-date documentation ready to hand, you start the audit day with trust already on your side.
Do you want every requirement in detail, with practical levers and the full audit checklist? That is what our reference piece is for: Archiving aligned with GoBD: the 10 requirements
Three practical points that are often overlooked
Data access. Under § 147 (6) AO the tax authorities may require structured data exports (CSV, XML), not just stacks of paper.
The use of AI belongs in the Verfahrensdokumentation. If you use OCR, classification or AI-assisted posting proposals, the Verfahrensdokumentation has to describe that.
Receiving e-invoices falls under the GoBD. The requirements also apply to the structured XML file of an XRechnung. Archive the XML, not just the PDF.
FAQ
What is the difference between the GoBD and the GoBS? The GoBS date from 1995, supplemented by the GDPdU of 2001. The GoBD replaced both from 2015, recast in 2019 and last amended in 2025.
Does my accounting software have to be GoBD-certified? There is no official “GoBD certification”. Reputable vendors document how the individual GoBD requirements are implemented technically.
Conclusion
The GoBD is no black magic, but it is not something you finish on the side either. If you implement the five core requirements pragmatically and maintain a living Verfahrensdokumentation, you have little to fear in the next Betriebsprüfung. As at September 2026
This article provides general information on legal requirements and is no substitute for legal or tax advice in an individual case.
Further reading
Ready for your next Betriebsprüfung?
The GoBD audit checklist sums up twelve checkpoints for a self-audit, in plain language.