GoBD, digital documents and retention
The GoBD describe how tax-relevant digital documents should be retained systematically, completely, traceably, without concealing changes and in an auditable form. For self-employed people and small businesses, this means that documents, invoices, payments and procedures must not merely be stored, but organised properly.
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The GoBD are the German principles for the proper management and retention of books, records and documents in electronic form and for data access. They concern self-employed people and small businesses whenever tax-relevant documents are created, received, processed or stored digitally.
Working in line with the GoBD does not mean simply saving files somewhere. Tax-relevant business transactions must remain traceable, from the receipt through the invoice and payment to handover to a tax adviser or the tax authorities. Software can assist, but it does not automatically make a business GoBD-compliant. Configuration, use, responsibilities, permissions, correction processes, backups and clear procedural documentation also matter.
The GoBD are administrative principles issued by the German tax authorities for digital bookkeeping, digital records, electronic supporting documents and data access during audits. They explain how tax-relevant electronic documents should be managed and retained. For small businesses, everyday practice matters more than theory: invoices must be findable, documents must not be changed unnoticed, payments must be assignable and procedures must be documented clearly.
The GoBD do not concern only large businesses with their own accounting departments. Self-employed people, freelancers, trades businesses, cleaning companies, service providers and small teams are also affected when they manage or retain tax-relevant documents digitally. These include invoices, tax-relevant quotes, incoming documents, receipts, bank statements, contracts, business emails and electronic invoices.
The GoBD are based on several principles intended to support proper digital bookkeeping. Business transactions must be recorded completely, correctly, promptly, systematically and in a way that preserves their original state. A knowledgeable third party must also be able to understand the procedures within a reasonable time. This is precisely why a loose collection of PDFs, photos and emails is insufficient.
A central GoBD requirement is that the original state remains ascertainable. Tax-relevant data must not be changed or deleted so that its original content can no longer be determined. Corrections are possible, but must be traceable. In practice, this means no concealed overwriting of old invoices, no undocumented editing of supporting documents and no filing system in which important files can be replaced unnoticed.
Procedural documentation describes how digital bookkeeping and archiving actually work in the business. It is not a marketing brochure, but a traceable description of the systems, procedures, responsibilities and controls used. It should enable a knowledgeable third party to understand how documents are created, captured, checked, stored, retrieved, changed and exported.
With mandatory B2B e-invoicing, GoBD-compliant retention of structured invoice data has become even more important. A simple PDF is not an e-invoice in the legal sense if it does not enable structured electronic processing. For XRechnung or ZUGFeRD, the structured data component must therefore be preserved. The human-readable PDF component of a hybrid e-invoice must also be retained if it contains additional tax-relevant information.
The retention period depends on the type of document. Under section 147 of the German Fiscal Code (AO), books, records, inventories, annual financial statements, management reports, opening balance sheets and certain organisational documents must generally be retained for ten years. Accounting vouchers must generally be retained for eight years. Other documents subject to retention must generally be kept for six years. The period usually begins at the end of the calendar year in which the document was created or the last relevant entry was made.
Motorica does not replace tax advice and does not guarantee GoBD compliance in an individual case. The software can, however, help organise everyday procedures more cleanly: invoices, supporting documents, files, payments and tasks come together in one place. MIRA can analyse documents, explain content clearly and highlight outstanding points. This creates a better basis for tax advice, accounting and subsequent audits.
FAQ
GoBD is the German abbreviation for the principles for the proper management and retention of books, records and documents in electronic form and for data access. They are requirements of the German tax authorities for digital bookkeeping, digital supporting documents, electronic archiving and data access during audits.
Yes, as soon as tax-relevant documents are managed or retained digitally. This also affects sole traders, freelancers and small businesses when they process or store invoices, supporting documents, bank statements, e-invoices or other tax-relevant files electronically.
Not always. For ordinary PDF invoices, orderly retention without unnoticed changes may be sufficient if all requirements are met. With e-invoices such as XRechnung or ZUGFeRD, structured data is decisive. A simple PDF does not replace that structured data.
No. Software can support procedures aligned with the GoBD, but cannot guarantee general compliance for every business. Configuration, use, access controls, procedures, documentation, backups and the particular application also matter.
Procedural documentation describes how digital bookkeeping and archiving are organised in a business. It explains the systems, procedures, responsibilities, access rights, changes, backups and data access used. It must match actual practice.
Motorica helps organise invoices, supporting documents, files, payments and tasks more systematically. MIRA can analyse documents and make content easier to understand. Where necessary, tax assessment and review of the specific GoBD requirements should be handled with a tax adviser.
