Bookkeeping & receipts · 6.2
What does GoBD mean?
Short answer
GoBD stands for the principles for the proper management and storage of books, records, and documents in electronic form. They define how digital accounting must be conducted to be recognized by the Finanzamt (tax office). Core takeaway: Everything must be traceable, complete, and unalterable.
Key points
- Traceable: An auditor must be able to follow every transaction from the receipt to the balance sheet.
- Complete: Every business transaction is recorded, none is missing.
- Accurate: Bookkeeping entries reflect the actual events.
- Timely: Book promptly, not just at year-end.
- Orderly: Receipts are systematically organized and retrievable.
- Unalterable: Bookings are not overwritten, but reversed and re-entered.
Additionally, a Verfahrensdokumentation (procedural documentation) is required, which describes how your accounting is organized. During an audit, the Finanzamt can request digital access to your data.
Legal basis
§ 146 AO§ 147 AO§ 239 HGBGoBD (BMF-Schreiben)
Continue
- Next video: May I store receipts only digitally?
- Related: What happens during a tax audit?
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