GoBD - The most important information at a glance

The GoBD regulate how books and business records in electronic form are kept in Germany in conformity with the law. The GoBD thus form the formal basis for any form of digital accounting. You can find out what you should pay attention to when introducing a GoBD-compliant accounting process in your company and which decision criteria can be helpful for suitable accounting software in our white paper about the GoBD. This white paper is only available in German.

GoBD - The most important information at a glance

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Companies in Germany must comply with the principles of proper accounting (GoB), regardless of whether they keep and store books and business records in physical or digital form. The legal requirements for digital data are regulated in the GoBD.

A new version of the GoBD was due to come into force in July 2019. However, the Federal Ministry of Finance withdrew its draft after a short time. On November 28, 2019, it published the current version, which has been valid since January 1, 2020.

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