# GoBD

> The GoBD are the German Federal Ministry of Finance's administrative rules on proper electronic bookkeeping, record retention and tax authority data access. The current version dates from 14 July 2025.

- URL: https://saascolumn.com/en/glossary/gobd/
- Published: 13 November 2026
- Other languages: DE https://saascolumn.com/glossar/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 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](https://saascolumn.com/en/blog/gobd-explained/).

## Sources

1. [Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD), AO-Handbuch 2026, Anhang 33](https://ao.bundesfinanzministerium.de/ao/2026/Anhaenge/BMF-Schreiben-und-gleichlautende-Laendererlasse/Anhang-33/inhalt.html), Bundesministerium der Finanzen
2. [GoBD; 2. Änderung aufgrund verschiedener gesetzlicher Änderungen (BMF-Schreiben vom 14. Juli 2025)](https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Weitere_Steuerthemen/Abgabenordnung/2025-07-14-GoBD-2-aenderung.html), Bundesministerium der Finanzen, 2025-07-14