GoBD (EN)

GoBD - Principles for proper organization and retention

GoBD stands for Principles for proper organization and retention of books and records in electronic form as well as for data access. These guidelines ensure legal compliance and define the requirements for correct bookkeeping. Compliance with GoBD is mandatory for companies and affects both the organization and documentation of all business transactions. GoBD replaced the previous GoBS and applies to all electronic bookkeeping systems.

Architecture

flowchart TD     A[Geschäftsvorfall] --> B[Dokumentenerfassung]     B --> C[Verarbeitung]     C --> D[Buchführungssystem]     D --> E[Aufbewahrung]     E --> F[Datenzugriff]     F --> G[Audit]          style A fill:#f9f,stroke:#333,stroke-width:2px     style G fill:#f9f,stroke:#333,stroke-width:2px 

In Context

• Typically used together with the DATEV guidelines
• Related to: GoBS, HGB, EStG, UStG
• Example use: Examination by the tax office during tax audits