{"id":214448,"date":"2025-04-11T16:27:54","date_gmt":"2025-04-11T14:27:54","guid":{"rendered":"https:\/\/easy-software.com\/?post_type=glossar&#038;p=214448"},"modified":"2025-07-14T14:39:30","modified_gmt":"2025-07-14T12:39:30","slug":"gobd-principles-for-proper-bookkeeping","status":"publish","type":"glossar","link":"https:\/\/easy-software.com\/en\/glossary\/gobd-principles-for-proper-bookkeeping\/","title":{"rendered":"<em>GoBD<\/em> &#8211; Principles for proper bookkeeping"},"content":{"rendered":"<div class=\"gb-container gb-container-bff3e728\">\n<div class=\"gb-container gb-container-21f239a0\">\n<div class=\"gb-grid-wrapper gb-grid-wrapper-21d3b66e\">\n<div class=\"gb-grid-column gb-grid-column-8f04805b\"><div class=\"gb-container gb-container-8f04805b\">\n\n<p>As an <mark class=\"has-inline-color has-marker-text-color\">administrative regulation<\/mark>, it governs how electronic business data must be recorded, processed, stored and retained in order to meet tax law requirements. The administrative regulation is primarily aimed at tax offices at federal, state or local level. <mark class=\"has-inline-color has-marker-text-color\">Requirements<\/mark> for companies <mark class=\"has-inline-color has-marker-text-color\">arise<\/mark> directly <mark class=\"has-inline-color has-marker-text-color\">from this regulation<\/mark>.<\/p>\n\n\n<div class=\"gb-container gb-container-b860e3f3\">\n\n<p class=\"gb-headline gb-headline-dabaf045 gb-headline-small\"><span class=\"gb-icon\"><svg version=\"1.1\" id=\"Ebene_1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" x=\"0px\" y=\"0px\" viewBox=\"0 0 400 400\" xml:space=\"preserve\"><g>\t<g>\t\t<g>\t\t\t<path fill=\"#DBFF00\" 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d=\"M132,83.8c1.4,1.7,2.7,3.4,4,5c0,0,0,0,0,0c0.1,0.2,0.2,0.3,0.4,0.5c0.2,0.3,0.4,0.6,0.6,0.9\t\t\tc0.3,0.4,0.6,0.9,0.9,1.4c0.9,1.5,2.9,2.1,4.4,1.2c1.5-0.9,2.1-2.9,1.2-4.4c-1.7-2.7-3.8-5.1-5.8-7.6c-3.2-4-6.5-7.9-9.7-11.8\t\t\tc-7.2-8.6-14.5-17.1-21.7-25.7c-2.4-2.9-4.9-5.7-7.2-8.6c-1.1-1.4-3.5-1.1-4.6,0c-1.4,1.4-1.1,3.2,0,4.6\t\t\tc5.1,6.5,10.7,12.8,16,19.1C117.8,66.7,125,75.2,132,83.8z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M26.4,117.2c14.9,7.8,30.2,14.8,45.9,20.9c4.5,1.8,8.9,3.4,13.4,5.1c1.6,0.6,3.6-0.6,4-2.3\t\t\tc0.4-1.8-0.6-3.4-2.3-4C72,131.3,57,125,42.2,117.8c-4.2-2-8.3-4.1-12.5-6.3c-1.6-0.8-3.5-0.4-4.4,1.2\t\t\tC24.4,114.2,24.9,116.3,26.4,117.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2C17.3,216.2,17.3,216.2,17.3,216.2\t\t\tC17.3,216.2,17.3,216.2,17.3,216.2z\"><\/path>\t\t<path fill=\"#1D1D1B\" d=\"M86.7,202.7c-8.2,1.7-16.4,3.4-24.7,5.1c-11.8,2.4-23.7,4.8-35.6,6.9c-2.4,0.4-4.8,0.8-7.2,1.2\t\t\tc-0.5,0.1-1,0.1-1.5,0.2c-0.1,0-0.3,0-0.4,0.1c0.2,0,0.3,0,0,0c-0.1,0-0.2,0-0.3,0c0.1,0,0.2,0,0.3,0c0,0-0.1,0-0.1,0\t\t\tc-0.7,0.1-1.3,0.2-2,0.2c-1.7,0.1-3.3,1.4-3.2,3.2c0.1,1.7,1.4,3.4,3.2,3.2c3.7-0.3,7.3-1,10.9-1.6c5.5-1,11.1-2,16.6-3.1\t\t\tc11.7-2.3,23.4-4.7,35.1-7.1c3.5-0.7,7.1-1.5,10.6-2.2c1.7-0.4,2.7-2.4,2.3-4C90.2,203.2,88.4,202.3,86.7,202.7z\"><\/path>\t<\/g><\/g><\/svg><\/span><\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ee18a451 gb-headline-text gb-headline-small\">Importance of the <em>GoBD<\/em> for companies<\/h2>\n\n\n\n<p>The GoBD ensure that tax-relevant data is archived in a tamper-proof and traceable manner. This includes in particular<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark class=\"has-inline-color has-marker-text-color\">Immutability<\/mark>: Once recorded, data may not be changed without documentation.<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Traceability<\/mark> and <mark class=\"has-inline-color has-marker-text-color\">verifiability<\/mark>: All postings must be comprehensible and fully traceable for audit authorities.<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Regularity<\/mark>: Data must be processed systematically and correctly.<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Retention obligation<\/mark>: Digital receipts and documents must be archived for up to ten years, depending on their type.<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Data access<\/mark>: The <a href=\"https:\/\/en.wikipedia.org\/wiki\/Revenue_service\" target=\"_blank\" rel=\"noreferrer noopener\">tax authorities <\/a>have the right to direct or indirect access to tax-relevant data.<\/li>\n<\/ul>\n\n<\/div>\n\n\n<h2 class=\"gb-headline gb-headline-5daa93c7 gb-headline-text gb-headline-medium\"><em>GoBD<\/em> and ECM systems<\/h2>\n\n\n\n<p><a href=\"https:\/\/easy-software.com\/en\/glossary\/ecm\/\">Enterprise content management<\/a> (ECM) systems support companies in efficiently implementing the GoBD requirements. Modern ECM solutions offer<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark class=\"has-inline-color has-marker-text-color\">Audit-proof archiving <\/mark>of documents and receipts<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Automated logging<\/mark> of all changes and accesses<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\">Access controls<\/mark> to ensure data integrity<\/li>\n\n\n\n<li><mark class=\"has-inline-color has-marker-text-color\"><a href=\"https:\/\/easy-software.com\/en\/workflow-management-system\/\">Digital workflows<\/a> <\/mark>for compliance with GoBD requirements<\/li>\n<\/ul>\n\n\n\n<p>In many cases, an ECM system forms the basis for many other applications. It often includes <a href=\"https:\/\/easy-software.com\/en\/documentmanagement-system\/\">document management<\/a> to map document-intensive business processes, such as incoming invoice processes.<\/p>\n\n\n\n<h2 class=\"gb-headline gb-headline-ff6440dc gb-headline-text gb-headline-medium\">Conclusion<\/h2>\n\n\n\n<p>Compliance with the GoBD is essential for companies to ensure tax security and make digital processes legally compliant. An ECM system helps to meet the requirements efficiently and ensures secure, audit-compliant document management.&nbsp;<\/p>\n\n\n\n<div style=\"height:70px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"gb-headline gb-headline-c9c48585 gb-headline-text gb-headline-medium\">FAQ on <em>GoBD<\/em><\/h2>\n\n\n<div class=\"gb-container gb-container-1be7b817 gb-accordion\" data-accordion-multiple-open>\n<div class=\"gb-container gb-container-950a0758 gb-accordion__item gb-accordion__item-open\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-041e55d8 gb-accordion__toggle gb-block-is-current\" id=\"gb-accordion-toggle-041e55d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-df6d8a2f gb-headline-x-small\">Which documents are subject to the <em>GoBD<\/em>?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-fa4de532\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-fa4de532\">\n\n<p>All tax-relevant documents fall under the principles. According to Section 147 (1) of the German Fiscal Code (AO), this includes books, records, management reports, annual financial statements, inventories, business and commercial letters and all types of <a href=\"https:\/\/easy-software.com\/en\/glossary\/voucher\/\">accounting vouchers<\/a>.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-5f80bc50 gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-5eac59d8 gb-accordion__toggle\" id=\"gb-accordion-toggle-5eac59d8\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-960f94ed gb-headline-x-small\"><span class=\"gb-headline-text\">Are PDF documents subject to the <em>GoBD<\/em>?<\/span><\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-6c2b8ff8\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-6c2b8ff8\">\n\n<p><strong>Yes<\/strong>, as soon as the PDFs are fiscally relevant. Incidentally, e-invoicing will be mandatory from January 2025 in Germany. As a result, invoices must be transmitted as a <strong>ZUGFeRD PDF<\/strong> or as an XRechnung and archived as an e-invoice in compliance with GoBD.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-2c05ebae gb-accordion__item\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-0e29afc6 gb-accordion__toggle\" id=\"gb-accordion-toggle-0e29afc6\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-2e1f2a5c gb-headline-x-small\">What are the consequences of <em>GoBD<\/em> violations?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-317e89cc\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-317e89cc\">\n\n<p>As long as the bookkeeping is traceable and verifiable, violations of the GoBD do not necessarily lead to negative results. <mark class=\"has-inline-color has-marker-text-color\">If this is not the case<\/mark>, there may be significant <mark class=\"has-inline-color has-marker-text-color\">additional tax estimates<\/mark>.<\/p>\n\n<\/div><\/div>\n<\/div>\n\n<div class=\"gb-container gb-container-510ba2d4 gb-accordion__item gb-accordion__item-open\" data-transition=\"slide\">\n<div class=\"gb-container gb-container-2b4f4f69 gb-accordion__toggle gb-block-is-current\" id=\"gb-accordion-toggle-2b4f4f69\" role=\"button\" tabindex=\"0\">\n\n<h3 class=\"gb-headline gb-headline-edc91945 gb-headline-x-small\">To whom does the <em>GoBD<\/em> apply?<\/h3>\n\n<\/div>\n\n<div id=\"gb-accordion-content-2fb0a4bd\" class=\"gb-accordion__content\"><div class=\"gb-container gb-container-2fb0a4bd\">\n\n<p>Die Grunds\u00e4tze gelten f\u00fcr alle Unternehmen und Selbstst\u00e4ndigen in Deutschland, die steuerlich relevante Daten verarbeiten. Dies umfasst insbesondere:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Companies<\/strong>: All types of companies, regardless of their size or sector, must comply with the GoBD.<\/li>\n\n\n\n<li><strong>Self-employed persons<\/strong>: Sole traders and freelancers are also obliged to comply with the principles.<\/li>\n\n\n\n<li><strong>Organizations<\/strong>: Non-profit organizations and associations that process tax-relevant data must also comply with these principles.<\/li>\n<\/ul>\n\n<\/div><\/div>\n<\/div>\n<\/div>\n\n\n<div style=\"height:60px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"gb-grid-wrapper gb-grid-wrapper-5f82ae83\">\n<div class=\"gb-grid-column gb-grid-column-2916d779\"><div class=\"gb-container gb-container-2916d779 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-archive\/\" aria-label=\"Produkt easy archive\"><\/a>\n<div class=\"gb-container gb-container-875c0171\">\n\n<h2 class=\"gb-headline gb-headline-e95cfbbc gb-headline-text gb-headline-marked-headline\"><span>easy<mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-blue-color\">archive<\/mark><\/span><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-852a5b1e\"><\/div>\n\n<div class=\"gb-container gb-container-d3cd68aa\">\n\n<p class=\"has-easy-white-color has-text-color\">Archive data securely and compliant.<\/p>\n\n\n\n<span class=\"gb-button gb-button-7e027f88 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy archive<\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n\n<div class=\"gb-grid-column gb-grid-column-1f2fac37\"><div class=\"gb-container gb-container-1f2fac37 product-col\" data-sal =\"fade\" data-sal-easing=\"easeInOutSine\"><a class=\"gb-container-link\" href=\"https:\/\/easy-software.com\/en\/easy-invoice\/\" aria-label=\"Produkt easy invoice\"><\/a>\n<div class=\"gb-container gb-container-0633cccb\">\n\n<h2 class=\"gb-headline gb-headline-d99cc43b gb-headline-text gb-headline-marked-headline\"><span>easy<\/span><mark style=\"background-color:var(--easy-white)\" class=\"has-inline-color has-easy-cyan-color\"><span>invoice<\/span><\/mark><\/h2>\n\n<\/div>\n\n<div class=\"gb-container gb-container-89a53721\"><\/div>\n\n<div class=\"gb-container gb-container-05b55192\">\n\n<p class=\"has-easy-white-color has-text-color\">Digitally verify and approve invoices.<\/p>\n\n\n\n<span class=\"gb-button gb-button-393bc245 gb-button-text-btn\"><span class=\"gb-button-text\">discover easy invoice <\/span><span class=\"gb-icon\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xml:space=\"preserve\" viewBox=\"0 0 48 48\">  <path d=\"m29.95 39.1-3.25-3.2 9.6-9.65h-33V21.7h33l-9.6-9.65 3.25-3.2L45.05 24Z\"><\/path><\/svg><\/span><\/span>\n\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>The principles for the proper keeping and storage of books, records and documents in electronic form and for data access are binding guidelines issued by the Federal Ministry of Finance (BMF) to tax authorities for digital bookkeeping and archiving.<\/p>\n","protected":false},"author":64,"featured_media":0,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-214448","glossar","type-glossar","status-publish","format-standard","hentry","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/214448","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/types\/glossar"}],"author":[{"embeddable":true,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/users\/64"}],"version-history":[{"count":0,"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/glossar\/214448\/revisions"}],"wp:attachment":[{"href":"https:\/\/easy-software.com\/en\/wp-json\/wp\/v2\/media?parent=214448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}