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 ministry issued the current text in 2019 and amended it in 2024 and 2025. They are not a statute but set out how German tax authorities interpret bookkeeping duties under the Fiscal Code and the Commercial Code, which makes them the benchmark in tax audits.
The GoBD require records that are traceable, complete, correct, timely, orderly and unalterable. Businesses also need process documentation for each IT system and must grant data access during tax audits. Responsibility always stays with the business, even when it uses software or a tax adviser, and software certificates do not bind the tax office.
Retention periods and software requirements are covered in GoBD explained.