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Glossary

GoBD (German rules for electronic bookkeeping)

In short

The GoBD are the German Federal Ministry of Finance's rules on how businesses keep and store books, records and receipts electronically. In short: record transactions completely, correctly, promptly, in order and unalterably (§ 146 AO), keep records for up to ten years in an evaluable form (§ 147 AO) and document the process.

· General information, not tax advice.

GoBD stands for the principles for the proper keeping and storage of books, records and documents in electronic form and for data access. They are set out in the ministry's letter of 28 November 2019, amended on 11 March 2024 and 14 July 2025, and apply to everyone who keeps books or records under tax law, including cash-basis businesses (EÜR). For small businesses using the cash basis, the requirements are expressly assessed with regard to the size of the business as well (para. 15).

Entries and records must be made individually, completely, correctly, promptly and in order; cash receipts and payments are recorded daily (§ 146(1) AO). According to the GoBD, recording non-cash transactions within ten days is acceptable (para. 47).

An entry must not be changed in a way that makes its original content unrecognisable (§ 146(4) AO). Corrections are therefore made traceably, for example with a reversal entry instead of overwriting.

You keep books, records and annual accounts for ten years, accounting vouchers such as invoices for eight years, and business letters received and sent for six years, each from the end of the calendar year (§ 147(3) and (4) AO). Electronic records must stay available and machine-evaluable for that time; in a tax audit the tax office may access the data or request it in an evaluable format (§ 147(2) and (6) AO). You may keep paper receipts as images if the copy matches the original visually.

Since the amendment of 14 July 2025, keeping the structured part of an e-invoice, such as the XML file, is enough. You only keep the readable part of a hybrid invoice such as ZUGFeRD as well if it contains further tax-relevant information, for example posting notes (paras. 119 and 131).

In a process documentation (Verfahrensdokumentation) you describe how receipts arrive, are recorded, processed and stored. An expert third party must be able to check it within a reasonable time; its scope depends on your business (para. 151). A software certificate does not replace it: the tax authorities make no general statements on whether individual programs comply, and third-party certificates do not bind them (paras. 179 to 181).

In Saldek

Saldek does not change posted entries afterwards but reverses them with a counter-entry, and it stores posted receipts with a deletion lock for the retention period, eight years in Germany. Saldek has no GoBD certificate; the process documentation for your business is yours to write.

Questions about this term

Do the GoBD also apply to small businesses and freelancers?

Yes, to everyone who has to keep records under tax law, including cash-basis businesses. For small businesses the GoBD say the requirements are also assessed with regard to the size of the business.

How quickly must I record receipts?

Promptly. Recording non-cash transactions such as bank transfers within ten days is acceptable under the GoBD (para. 47); cash receipts and payments are recorded daily (§ 146(1) AO).

May I scan paper receipts?

Yes. You may keep receipts as images if the copy matches the original visually and can be made readable at any time during the retention period (§ 147(2) AO). Describe the process in your process documentation.

Is there GoBD-certified software?

There is no official certification. The tax authorities issue no positive attestations, and third-party certificates do not bind them (GoBD paras. 179 to 181). Responsibility for proper records stays with you.

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