In short
The GoBD are the German finance ministry's rules for electronic bookkeeping and record retention, currently in the version of 14 July 2025. They require traceable, complete, correct, timely, orderly and unalterable records plus process documentation. Responsibility always stays with the business. Software certificates help when choosing a tool, but they do not bind the tax office.
What: The GoBD are an administrative guideline of Germany's Federal Ministry of Finance on electronic bookkeeping and record retention, currently in the version of 14 July 2025.
Principles: Records must be traceable, complete, correct, timely, orderly and unalterable.
Responsibility: It always stays with the business, even with cloud software or an external tax adviser.
Retention: Accounting vouchers and invoices for eight years, books and annual financial statements for ten.
Software certificates help when choosing a tool but do not bind the tax office.
What are the GoBD?
GoBD is the German abbreviation for the “principles for the proper keeping and retention of books, records and documents in electronic form and for data access”. The Federal Ministry of Finance (BMF) issued the current text on 28 November 2019 and amended it on 11 March 2024 and 14 July 2025. The version of 14 July 2025 has applied since that day, according to paragraph 185 of the GoBD in the official tax code handbook.
The GoBD are not a statute. They set out how German tax authorities interpret bookkeeping obligations under the Fiscal Code (AO) and the Commercial Code (HGB), which makes them the yardstick in tax audits. They apply to anyone keeping books or tax records in Germany, including freelancers who use cash-basis accounting. If you run a German subsidiary or branch from abroad, its records must meet them too. A short definition is in our glossary under GoBD.
Which principles apply?
The GoBD translate the classic principles of proper accounting into IT requirements.
Principle | What it means in practice |
|---|---|
Traceability | An expert third party can follow every transaction from voucher to entry and back within a reasonable time. |
Completeness | Every business transaction is recorded. |
Correctness | Vouchers and entries reflect the facts. |
Timeliness | Recording non-cash transactions within ten days is considered acceptable (para. 47). Cash receipts and payments daily (para. 48). |
Order | Vouchers and data are filed systematically and easy to retrieve. |
Unalterability | The original content remains identifiable and changes are logged (para. 58). |
Unalterability is where spreadsheets and shared folders fail. According to paragraph 110, storing files in an ordinary file system generally does not meet this requirement without additional safeguards.
What must accounting software do?
Software alone does not make you compliant. Under paragraph 21, the taxpayer alone is responsible, even when tasks are outsourced to a tax adviser or data centre. Third-party certificates can help you choose a product (para. 181). They have no binding effect on the tax authorities.
Look for these capabilities:
Locking of entries with a log of later changes
Archive in the original format, for example the PDF invoice received by email and the XML file of an e-invoice
Audit export in a machine-readable format
Role-based access rights and regular backups
Data export after cancellation, so you can access records for the full retention period
The last point is often overlooked. If you switch providers, you must keep old data readable and analysable. Our accounting software comparison covers this, and the guide to choosing SaaS explains how to vet cloud vendors in general.
How long must records be kept?
Retention periods are set out in Section 147(3) AO and Section 14b of the VAT Act. They start at the end of the calendar year in which the document was created.
Document | Period | Legal basis |
|---|---|---|
Books, records, inventories, annual financial statements, opening balance sheet | 10 years | Section 147(1) no. 1, (3) AO |
Accounting vouchers | 8 years | Section 147(1) no. 4, (3) AO |
Invoices issued and received | 8 years | Section 14b(1) UStG |
Business correspondence and other tax-relevant documents | 6 years | Section 147(1) nos. 2, 3, 5, (3) AO |
Periods do not expire while documents remain relevant for a tax assessment that is still open.
Digital vouchers and scanning
Documents received electronically must be kept electronically, and a printout is no longer enough (para. 119). Paper vouchers may be destroyed after scanning unless they must be kept in the original (para. 140). This requires a documented procedure. Paragraph 136 recommends a written instruction that defines who scans, when, which documents and how quality is checked (a one-page checklist often does the job).
Since July 2025, e-invoices are easier to archive. Keeping the structured part is sufficient. The PDF part of a hybrid ZUGFeRD invoice is only needed if it contains additional tax-relevant information such as booking notes. For the mandate itself, see e-invoicing in Germany.
What goes into the process documentation?
The GoBD require process documentation for every IT system (para. 151). It describes content, structure, workflow and results, and its scope depends on how complex your business is. According to paragraph 153 it usually consists of four parts:
a general description of the processes
user documentation
technical system documentation
operating documentation
Keep it current. Changes must remain traceable for the whole retention period (para. 154). Software vendors often provide templates for their part, while you describe your own workflows.
Data access during tax audits
Tax auditors have three access options (paras. 165 to 167). With direct access (Z1) they view your system in read-only mode. With indirect access (Z2) you evaluate data according to their instructions. With data transfer (Z3) you hand over the data in a machine-readable format. Check that your software supports all three.
Frequently asked questions
Is there GoBD-certified accounting software?
Auditors issue test reports and certificates. According to the GoBD (para. 181) they do not bind the tax authorities. The business remains responsible, including for settings and workflows around the software.
May I discard paper receipts after scanning?
Yes, unless the original must be retained by law, and provided the scanning procedure is documented (paras. 136 and 140).
Is a spreadsheet enough for bookkeeping in Germany?
Usually not without extra safeguards. The GoBD require that original content stays identifiable and changes are visible. According to paragraph 110, a freely editable file in a file system generally does not meet this.
How long must e-invoices be kept?
Eight years under Section 14b of the German VAT Act, counted from the end of the year of issue. At least the structured XML part must be kept unaltered and machine-readable.
Sources
- Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD), AO-Handbuch 2026, Anhang 33 , Bundesministerium der Finanzen
- GoBD; 2. Änderung aufgrund verschiedener gesetzlicher Änderungen (BMF-Schreiben vom 14. Juli 2025) , Bundesministerium der Finanzen , 2025-07-14
- § 147 AO Ordnungsvorschriften für die Aufbewahrung von Unterlagen , Bundesministerium der Justiz / gesetze-im-internet.de
- § 14b UStG Aufbewahrung von Rechnungen , Bundesministerium der Justiz / gesetze-im-internet.de
- Fragen und Antworten zur Einführung der obligatorischen (verpflichtenden) E-Rechnung zum 1. Januar 2025 , Bundesministerium der Finanzen , 2026-10-29
