Disclaimer: Please note that this article is for informational and educational purposes only and does not constitute legal advice. We are not lawyers and cannot provide legal counsel. For binding legal information or specific questions regarding your company’s situation, please consult a qualified lawyer or tax advisor.

Introduction: Why GoBD is a Top Priority for You as CEO

The “Principles for the Proper Management and Storage of Books, Records and Documents in Electronic Form and for Data Access” (GoBD) are far more than a formal accounting regulation. They form the strategic foundation for the integrity, security, and verifiability of all tax-relevant digital processes in your company.¹ In an era where business operations are increasingly digitized, the GoBD define the rules by which the tax authorities assess the evidential value of your digital bookkeeping.² Non-compliance can jeopardize the recognition of your entire accounting and lead to existence-threatening financial consequences.

You are ultimately liable for the implementation and monitoring of compliant processes. This direct responsibility makes the GoBD a central topic of corporate management.

However, dealing with the GoBD should not be seen as a mere obligation or a cost factor. Rather, it offers a strategic opportunity. A GoBD-compliant system not only minimizes significant financial and legal risks but also acts as a catalyst for optimizing internal processes, increasing data quality, and creating a solid basis for sound, data-driven business decisions.⁴

The implementation of the GoBD is therefore not just an IT or accounting project, but a strategic task for risk minimization at the management level. The GoBD are an essential component of an effective Tax Compliance Management System (Tax CMS).⁵ Such a system serves as proof that the company management has fulfilled its duty of care to avoid tax risks. Ignoring the GoBD undermines this proof and can lead to an accusation of “organizational fault” during a tax audit.⁶ This can make the difference between a simple tax back payment and a criminal tax proceeding. A GoBD-compliant approach thus protects not only the company but also you as a leader personally.

Chapter 1: The GoBD Rulebook Decoded – The Six Pillars of Compliance

The GoBD are not a new law, but an administrative directive from the Federal Ministry of Finance (BMF) that specifies and consolidates existing regulations from the German Fiscal Code (AO) and the German Commercial Code (HGB) for the digital age.⁷ They have replaced and further developed the previous regulations of the “Principles for Data Access and Verifiability of Digital Documents” (GDPdU) and the “Principles of Proper DV-Based Accounting Systems” (GoBS).⁷ The foundation of the GoBD is formed by six core principles that ensure the trustworthiness and transparency of your digital bookkeeping.

The Six Core Principles in Detail

1. Traceability & Verifiability (§145 AO, §238 HGB): This principle requires that every business transaction must be seamlessly traceable in its creation and processing for an expert third party (like a tax auditor) within a reasonable time.¹ This is also known as “progressive and retrograde auditability,” meaning one must be able to go from the document to the booking and from the booking back to the document.⁸ The principle “No booking without a document” is of central importance here.⁹ The crucial prerequisite for fulfilling this principle is complete and up-to-date procedural documentation.³

2. Completeness (§146 Abs. 1 AO, §239 Abs. 2 HGB): All tax-relevant business transactions must be recorded without exception and without gaps.¹⁰ This applies not only to invoices and receipts but also to commercial and business letters, contracts, and even emails if they fulfill the function of a commercial letter or serve as a booking document.¹¹ Attachments of tax-relevant emails are also part of the document to be retained and must be fully archived.¹¹

3. Correctness (§146 Abs. 1 AO, §239 Abs. 2 HGB): All records must be truthful and correctly reflect the actual circumstances.¹ Business transactions must be booked with the correct amounts and to the right accounts. Automated accounting systems that take data directly from digital documents can significantly reduce the error rate compared to manual data entry and thus ensure the correctness of the bookings.¹²

4. Timeliness (§146 Abs. 1 AO, §239 Abs. 2 HGB): The recording of business transactions must occur in close temporal connection with their occurrence. The GoBD provide clear deadlines for this: cash receipts and expenditures must be recorded daily. Non-cash business transactions, such as invoices, must be recorded within 10 days.¹ This regulation is intended to prevent documents from being collected and later manipulated or incorrectly booked.

5. Orderliness (§146 Abs. 1 AO, §239 Abs. 2 HGB): The records must be systematic, clear, and unambiguous.¹ A simple, unsorted storage of PDF files in a Windows folder does not meet this principle.¹³ There must be a clear ordering system (e.g., through indexing) that allows for the quick and unambiguous retrieval of each individual document.¹¹ This ordering system must be described in the procedural documentation.

6. Immutability (§146 Abs. 4 AO, §239 Abs. 3 HGB): Once a data record has been recorded and stored, it must not be changed unnoticed or without protocol. Every necessary correction or cancellation must be documented in such a way that the original content remains visible and the change is traceable. This is typically done through versioning, where each change is saved as a new version with a complete history.¹ This principle is the main reason why standard office programs like Word and Excel are unsuitable for final invoicing and archiving, as they do not ensure audit-proof storage.¹⁴

Table 1: The GoBD Principles at a Glance

Principle	Legal Basis	Core Statement	What this means for you
Traceability & Verifiability	§145 AO, §238 HGB	Every business transaction must be seamlessly traceable from the document to the booking and back.	Obligation to create and maintain detailed procedural documentation. Every booking must be assigned to a document.
Completeness	§146 Abs. 1 AO, §239 Abs. 2 HGB	All tax-relevant business transactions must be recorded without exception.	Incoming emails must be checked for their relevance. Processes must ensure that no documents are lost.
Correctness	§146 Abs. 1 AO, §239 Abs. 2 HGB	The records must correspond to the actual circumstances.	Implementation of controls (e.g., four-eyes principle, plausibility checks). Use of software that minimizes data entry errors.
Timeliness	§146 Abs. 1 AO, §239 Abs. 2 HGB	Business transactions must be recorded promptly (cash: daily; non-cash: 10 days).	Establishment of fixed routines for mail receipt and document processing. Prohibition of “document collecting”.
Orderliness	§146 Abs. 1 AO, §239 Abs. 2 HGB	The records must be systematic, clear, and unambiguous.	A mere folder structure on a file server is insufficient. A system with indexing and search functions (e.g., DMS) is required.
Immutability	§146 Abs. 4 AO, §239 Abs. 3 HGB	Once stored, data must not be changed without protocol.	Prohibition of Word/Excel for final archiving. Necessity of an audit-proof archive system with versioning.

Scope: The GoBD Apply to EVERY Company

It is a common misconception that the GoBD are only relevant for large, accounting-bound companies. The regulations explicitly apply to all taxpayers with profit-based income. This includes freelancers, self-employed individuals, and small business owners, regardless of company size, legal form, or method of profit determination (balance sheet or net income method, EÜR).¹³ As soon as you process tax-relevant data digitally – even if it’s just creating an invoice with a word processing program – you are subject to the principles of the GoBD.

Chapter 2: The Latest GoBD Updates (2024/2025) – What Changes for You Now

The GoBD are not a static set of rules but are regularly adapted by the BMF to technological developments and legal changes. The most relevant adjustments for you as a managing director currently come from the BMF letter of March 11, 2024, which has been in force since April 1, 2024, as well as from the far-reaching implications of the Growth Opportunities Act, which introduces the mandatory e-invoice from January 1, 2025.¹⁵ These changes signal a clear trend from the tax authorities: away from manual document inspection, towards automated, data-based analysis of entire accounting systems.

Important Changes in the GoBD Version of March 11, 2024

• From “Data Carrier Transfer” to “Data Transfer” (Data Access Z3): Previously, companies had to hand over tax-relevant data on a physical data carrier (e.g., DVD, USB stick) during a tax audit. This requirement has been modernized. The term has been shortened to “data transfer,” which explicitly allows the use of secure data exchange platforms provided by the tax authority.¹ This is a direct adaptation to the reality of cloud-based systems and simplifies the audit process.

• Bookkeeping in other EU countries without application: The relocation of electronic bookkeeping to servers in other EU countries was previously subject to approval. This application requirement is now waived, provided that data access for the German tax authority remains unrestricted.¹⁶ This creates legal certainty and facilitates the use of international cloud service providers with data centers within the EU.

  An application is still required for relocation to third countries (outside the EU).

• Mobile data processing by the tax authority: The BMF letter clarifies that auditors may process the provided data on their mobile IT systems and store it until the relevant tax assessments are final.¹⁶ This increases the flexibility and efficiency of the audit processes on the part of the tax administration.

• Expanded requirements for booking data: To further improve machine readability, additional structural information must now be recorded or provided with a booking. In addition to account and contra account, this includes the account type (e.g., assets, liabilities, expense, revenue) and the account category (e.g., balance sheet, P&L, debtor, creditor).¹ Modern accounting systems should support these fields by default.

The E-Invoicing Mandate from 2025 and its GoBD Implications

The Growth Opportunities Act introduces a fundamental change in accounting that has direct effects on GoBD-compliant processing.

• Obligation to receive structured e-invoices: From January 1, 2025, all companies based in Germany in the B2B sector must be able to receive and process electronic invoices.¹⁷ According to the law, only invoices in a structured electronic format that complies with the European standard EN 16931 (e.g., XRechnung or ZUGFeRD) are considered e-invoices.

  A simple PDF invoice is no longer an e-invoice.

• Archiving the structured part is crucial: For hybrid formats like ZUGFeRD, which consist of a human-readable PDF component and a machine-readable XML data set, the structured XML part is the legally leading and primarily archivable part.¹⁸ The PDF view only needs to be additionally archived if it contains tax-relevant information that is missing in the XML part, such as handwritten booking notes or attachments.¹⁸

• Content-based instead of visual identity: For received e-invoices, a pixel-perfect visual copy of the original is no longer required. It is sufficient if the archived version is complete and correct in terms of content.¹⁸ This facilitates processing and archiving, as the focus is on the pure data content.

These developments force a paradigm shift. Stand-alone solutions – such as invoicing in Word, accounting in a separate system, and archiving on a file server – are no longer future-proof. The tax administration is striving for continuous, automated analysis of structured data. This inevitably drives companies towards integrated system landscapes in which data flows seamlessly via interfaces (APIs) – from the ERP system through invoicing to the audit-proof archive. The GoBD act as a crucial accelerator for end-to-end process automation. As a CEO, you should see this as an opportunity to fundamentally increase efficiency in the finance department.

Table 2: Important GoBD Changes and Their Strategic Implications

Change (Effective Since)	What this means technically/operationally	Strategic Implication for Management
”Data Transfer” instead of “Data Carrier Transfer” (01.04.2024)	Data export for tax audits is done via secure cloud platforms instead of physical media.	Review of the cloud strategy and contracts with IT service providers. Ensuring that systems support the required export formats.
Waiver of application requirement for bookkeeping in other EU countries (01.04.2024)	Simplified use of cloud providers with data centers in the EU.	Increased flexibility in the choice of Software-as-a-Service (SaaS) solutions. Due diligence of the provider regarding data access for German authorities remains essential.
Obligation to receive e-invoices (01.01.2025)	Implementation of processes and systems for processing structured formats (XRechnung, ZUGFeRD).	Strategic decision on the introduction of digital invoice receipt management. Adaptation of the IT infrastructure and internal processes is unavoidable.
Archiving obligation for structured data (XML) (from 2025)	The XML part of an e-invoice must be archived in an audit-proof manner. Simple PDF storage is no longer sufficient.	Investment in a document management or archive system that can process and store structured data.

Chapter 3: GoBD in SME Practice – Simplifications and Pitfalls

While the basic principles of the GoBD apply to all companies, there are nuances in practical implementation that are particularly relevant for small and medium-sized enterprises (SMEs). It is crucial to correctly interpret the supposed simplifications and to avoid the typical pitfalls.

The Myth of “Simplification” for Micro-Enterprises

There is a clause in the GoBD that is often misunderstood. For micro-enterprises whose turnover in the previous year did not exceed the limit of § 19 Abs. 1 UStG (currently 22,000 EUR) and who determine their profit using the net income method, the fulfillment of the requirements is “also to be assessed with a view to the size of the company”.²

However, this is not an exemption from the GoBD principles.¹⁹ It means that the principle of proportionality applies. The core principles such as immutability, traceability, and completeness must be fully complied with. However, the type and scope of the technical and organizational measures for implementation can be adapted to the size and complexity of the company.

A practical example: A freelance consultant with 50 incoming and outgoing invoices per year does not need a fully integrated enterprise content management system. A GoBD-compliant accounting software with integrated, audit-proof document archiving in the cloud can be an appropriate solution.²⁰ However, this freelancer is also not allowed to keep his invoices in a modifiable Word file on his local computer, as this directly violates the principle of immutability.¹⁴ His procedural documentation can also be leaner than that of a medium-sized production company, but it must still describe the essential processes – from invoice creation to archiving – in a traceable manner.⁸

Typical Pitfalls and Weaknesses in SMEs

Especially in SMEs, pragmatic but often not GoBD-compliant processes have been established over the years. The most common risk areas are:

• Invoicing with Office programs: Creating outgoing invoices in Word or Excel and then saving them as a PDF in a normal file folder is probably the most common and at the same time most serious violation. Such files are not audit-proof, as they can be changed, overwritten, or deleted at any time without notice.

  Invoices created in Word or Excel and saved as simple PDF files are not GoBD-compliant because they violate the fundamental principle of immutability.²¹

• Missing or inadequate procedural documentation: Many SMEs underestimate the importance of procedural documentation or are not aware of their obligation to create it. However, a missing, incomplete, or not-lived procedural documentation is a serious formal defect. In the event of a tax audit, this alone can be sufficient to doubt the traceability of the bookkeeping and, in the worst case, lead to its rejection.³

• Improper archiving: The storage of tax-relevant digital documents on USB sticks, external hard drives, or in unsecured, non-audit-proof cloud storage (such as a standard Dropbox or Google Drive account) is not GoBD-compliant. These storage media offer no protection against subsequent modification, accidental deletion, or data loss.¹

• Ignoring upstream and downstream systems: The GoBD are not limited to the financial accounting program. They apply to all systems in which tax-relevant data is recorded, generated, or processed. This typically includes ERP and invoicing systems, electronic cash register systems, asset and payroll accounting, materials management, and even time tracking systems.¹ The data from all these upstream and downstream systems must also be stored in a GoBD-compliant manner and be available for data access by the auditor.

Chapter 4: The GoBD-Compliant Workflow Using the Example of an Incoming Invoice

To make the abstract principles of the GoBD tangible, the everyday process of incoming invoice processing serves as an ideal blueprint. The following end-to-end workflow shows how the six pillars of compliance are implemented in a continuously digital process, from the arrival of the invoice to its audit-proof archiving.

Chapter 5: Procedural Documentation as a Protective Shield

Procedural documentation is probably the most important, but often the most underestimated, element of GoBD compliance. It is not an optional “nice-to-have,” but a mandatory requirement and serves as your central protective shield in a tax audit to prove the correctness of your digital processes.

Definition and Purpose

Procedural documentation is the complete and traceable description of all organizational and technical processes relevant to the recording, processing, storage, and access of tax-relevant data and documents in your company.³ It must be designed in such a way that an expert third party, such as a tax auditor, is able to get a comprehensive overview of your systems and procedures in a reasonable amount of time.¹⁷ It is the “map” of your digital bookkeeping and the decisive proof that you not only know the GoBD principles but also implement them systematically.

Obligation to Create

Every company that processes tax-relevant data digitally – which today applies to virtually every company – is obliged to create and maintain procedural documentation. Its absence or a significant incompleteness constitutes a serious formal defect, which alone can be sufficient to doubt the correctness of your bookkeeping.³

The Essential Components (acc. to GoBD Rz. 151 ff.)

A complete procedural documentation typically consists of several parts that together form a complete picture:

Practical Tips for Lean SME Documentation

Creating procedural documentation does not have to be an insurmountable hurdle, especially for smaller companies.

• Maintain proportionality: The scope and level of detail of the documentation depend on the complexity of the business activity and the IT landscape.⁸ A small business owner with standard accounting software does not need a 100-page treatise.
• Include manufacturer documentation: The manuals and technical descriptions of the software you use (e.g., accounting program, DMS) can and should be used as a basis for the technical system and user documentation.⁸
• Visualize processes: Instead of long text descriptions, flowcharts or checklists can often represent complex processes more clearly and concisely.
• Use templates, but individualize them: Sample procedural documentations provided by associations such as the German Federal Chamber of Tax Advisors (BStBK) and the German Association of Tax Advisors (DStV) are an excellent starting point.²² However, it is essential to carefully adapt these templates to the actually lived processes in your company. An unchecked adoption of a sample template is worthless and can even be interpreted negatively in an audit if it does not correspond to reality.¹⁴
• Treat it as a living document: Procedural documentation is not a one-time task. The documentation must be adapted with every change of a process, the introduction of a new system, or an update. These changes must be versioned and the history kept traceable.¹

Chapter 6: The Consequences of Non-Compliance – A Risk You Shouldn’t Take

Disregarding the GoBD is not a trivial offense. While an isolated, minor violation does not necessarily lead to drastic measures, systematic or serious defects can trigger a cascade of negative consequences, ranging from significant financial burdens to criminal investigations. As a managing director, you must be aware of these risks to understand the urgency of a GoBD-compliant organization.

From Objection to Rejection of Bookkeeping

A violation of the GoBD, for example, a missing procedural documentation or the use of non-audit-proof archiving methods, initially constitutes a formal defect in the bookkeeping.¹ If a tax auditor also finds material errors (e.g., incomplete revenues, incorrect bookings), he can doubt the evidential value of your bookkeeping according to § 158 AO or reject it completely.³ This is the most critical point, as it opens the door for far-reaching measures by the tax authorities.

The Financial Danger of Estimation (§ 162 AO)

If the bookkeeping is rejected as not being in order, it loses its validity as a basis for taxation. In this case, the tax office is entitled to estimate the tax bases – i.e., turnover and profit.³ These estimates are a powerful tool of the tax administration and, in experience, rarely turn out in favor of the company. They are often based on industry comparisons or safety surcharges and can lead to significant and often difficult-to-challenge tax back payments.¹

Further Financial Consequences

The financial consequences are not limited to the actual tax back payment:

• Interest on arrears: Interest at a not inconsiderable rate is due on the back-tax liability for the entire period.¹
• Loss of input tax deduction: If incoming invoices or their processing are not documented and verifiable in a GoBD-compliant manner, the tax office can refuse the deduction of the input tax contained therein, which further increases the financial burden.²³

Criminal Law Risks

In the case of serious, systematic, or intentionally committed violations of the correctness of the bookkeeping, the tax office can hand over the case to the responsible criminal and fine proceedings office.³ This can lead to investigation proceedings for tax offenses or, in the worst case, for suspicion of tax evasion according to § 370 AO.³

The consequences of non-compliance lead to a critical shift in the company’s legal position. Normally, the burden of proof lies with the tax office; it must prove an error on the part of the taxpayer. In the case of formally incorrect bookkeeping, however, there is a partial reversal of the burden of proof. Now, it is no longer the tax office that has to prove that the declared revenues were too low, but the entrepreneur who has to prove that the tax office’s estimate is excessive and wrong. Without valid, traceable bookkeeping as a basis, this counter-proof is practically impossible to provide.

For you as a CEO, this means a significant increase in risk. A seemingly formal defect such as a missing procedural documentation can undermine your company’s entire defense position in the event of an audit. This not only increases the financial risk for the company, but also the personal liability risk of the management. A violation of the organizational duty of care to ensure proper bookkeeping can be personally attributed to you.⁵ The investment in GoBD compliance is thus a direct investment in the legal protection and “defensibility” of the company and its management.

Chapter 7: Strategic Implementation – How to Use GoBD as a Motor for Digitalization

Dealing with the GoBD should not be seen as a tedious duty or a purely defensive measure for risk avoidance. Rather, the principles offer a clear roadmap for the modernization and digitalization of your financial and administrative processes. A strategic approach transforms the regulatory necessity into a sustainable competitive advantage.⁴

Paradigm Shift: From Burden to Opportunity

The GoBD force companies to examine, document, and standardize their processes. This initial effort leads in the medium term to more transparent, leaner, and more efficient processes. Consider the GoBD as an external impulse that helps you to identify outdated, paper-based, and error-prone processes and to replace them with modern, digital, and automated workflows.

A Strategic 3-Step Plan for Management

The successful implementation of the GoBD is a project that must be initiated and supported by the management.

1. Step 1: Inventory & Risk Analysis Initiate a comprehensive analysis of the status quo. The central questions are:

   • Which IT systems are in use in our company that generate, process, or store tax-relevant data (ERP, FiBu, merchandise management, cash register, payroll, etc.)?
   • What do the current processes look like (e.g., invoice receipt, document release, archiving)?
   • Where is data stored (local servers, cloud, external hard drives)?
   • Where are the biggest compliance risks? Identify manual process steps, unstructured data storage, and potential violations of the GoBD principles.

2. Step 2: Process Optimization & Tool Selection Define GoBD-compliant target processes based on the analysis, as described in the workflow example in Chapter 4. Only when the ideal process is established should you select the appropriate technological tools.

   • A modern Document Management System (DMS) is often the central component, as it enables audit-proof archiving and the mapping of digital workflows.²⁴
   • When selecting software, make sure that the provider supports GoBD compliance. However, never rely blindly on manufacturer certificates or attestations. These have no binding effect on the tax authorities.⁷ What is always decisive is the correct implementation and the actually lived process in your company, which must be depicted in the procedural documentation.

3. Step 3: Implementation & Change Management The introduction of new systems and processes is a classic change management project.

   • Train employees: Communicate the reasons for the change and train your employees intensively in the new processes and systems. Make the importance of compliance and personal responsibilities clear.²⁵
   • Anchor processes: Ensure that the processes described in the procedural documentation are actually lived. The best documentation is worthless if reality looks different.
   • Continuous improvement: Establish a process for the regular review and updating of your procedures and the associated documentation.

The Long-Term Strategic Advantages of GoBD Compliance

The investment in GoBD-compliant processes pays off far beyond mere risk minimization:

• Increased efficiency & cost reduction: The automation of routine tasks such as invoice recording, checking, and release reduces manual workload, significantly speeds up processing times, and lowers process costs.¹²
• Improved data quality & transparency: Digital, standardized processes minimize human errors in data entry. This leads to a higher quality and reliability of your financial data and creates a “single source of truth” for all tax-relevant information.¹²
• Real-time insights & informed decisions: When invoices and documents are recorded and processed digitally on a daily basis, you have an accurate overview of your company’s financial situation at all times, especially of open liabilities. This improves liquidity planning and enables more agile, data-driven corporate management.¹²
• Increased resilience & company value: Clearly defined and documented processes make your company less dependent on the knowledge of individual employees. In the event of illness or staff changes, new employees can be trained more quickly. This procedural robustness and transparency also increases the value of your company, as it is a sign of a professional organization for potential investors or buyers.²⁶
• Legal certainty & risk minimization: The most obvious advantage is the creation of legal certainty. A clean GoBD implementation minimizes the risk of sensitive tax back payments and personal liability and lets you face the next tax audit with confidence.¹²

Summary: Your GoBD Checklist for Management

The implementation of the GoBD is a management task with strategic importance. The following points summarize the most important fields of action for you as a CEO:

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Footnotes

Footnotes

1. GoBD: Principles of proper accounting - Lexware ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴

2. Principles for the proper management and storage of books, records and documents in electronic form s - Federal Ministry of Finance ↩ ↩²

3. GoBD - Procedural documentation as a special challenge - Die KMU-Berater ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹

4. GoBD simply explained – tax consultant Stefan Groß in an interview - Hamburger Software ↩ ↩²

5. GoBD as an essential part of a Tax CMS - PwC ↩ ↩²

6. The GoBD present new challenges for healthcare and pharmaceutical companies - PwC ↩

7. GoBD - Guide for SMEs [2024 – with checklist] - MENTEL - Tax and business consulting ↩ ↩² ↩³

8. PROCEDURAL DOCUMENTATION ACCORDING TO GOBD FOR SMALL AND MEDIUM-SIZED ENTERPRISES HINTS FOR IMPLEMENTATION IN PRACTICE - Rokitta Tax Consulting ↩ ↩² ↩³ ↩⁴

9. GoBD | Stripe ↩

10. Principles for the proper management and storage of books, records and documents in electronic form and for data access (GoBD) - Official AO Handbook - Federal Ministry of Finance ↩

11. GoBD at a glance – everything you need to know - d.velop ↩ ↩² ↩³

12. Digital accounting: advantages and requirements. - Adobe ↩ ↩² ↩³ ↩⁴ ↩⁵

13. GoBD ⇒ Principles of proper accounting - FreeFinance ↩ ↩²

14. Procedural documentation for small businesses – dokutar ↩ ↩² ↩³

15. Principles for the proper management and storage of books, records and documents in electronic form and for data access - Wikipedia ↩

16. The new GoBD have been in effect since April 1, 2024: Data transfer and new appendix in focus - BDO AG Wirtschaftsprüfungsgesellschaft ↩ ↩²

17. Documenting e-invoices in a GoBD-compliant manner - Wolters Kluwer ↩ ↩²

18. Important changes to the GoBD – What businesses need to know now - HWK Flensburg ↩ ↩² ↩³

19. GoBD – Principles for proper management and storage - VARIO ↩

20. GoBD: The principles for electronic bookkeeping - TeamDrive ↩

21. What does GoBD mean and who has to work GoBD-compliant? - sevDesk ↩

22. GoBD 2020: Sample procedural documentation for document storage | Taxes | Haufe ↩

23. GoBD – simply and comprehensively explained | finway ↩

24. GobD – Principles of proper digital accounting - dokutar ↩

25. Everything you need to know about GoBD - mfr ↩

26. Procedural documentation according to GoBD: What tax firms should know now ↩