If your software creates, processes or stores tax-relevant data – invoices, orders, receipts, bookings – it has to support the German GoBD (principles for the proper keeping and storage of books, records and documents in electronic form).
This article gives an overview, not tax advice. Involve your tax advisor for your specific case.
Core principles
- Traceability and verifiability: every business transaction must be understandable from origin to booking.
- Completeness: all relevant transactions are recorded.
- Correctness and timeliness: records are accurate and made promptly.
- Order: data is stored in an organised way and can be found.
- Immutability: once recorded, data must not be changed without trace. Changes must be logged with the original value.
Retention
Tax-relevant documents generally must be kept for six to ten years depending on the type, and remain readable and machine-evaluable throughout that time.
What this means for software
- Audit trails: log who changed what and when.
- No silent deletion or overwriting of booked records; use cancellations or correction entries.
- Archiving: store documents in their original format, protected against changes.
- Export interfaces: provide data access for tax audits.
- Access control: prevent unauthorised changes.
Procedural documentation
Companies need a Verfahrensdokumentation describing how their processes and IT systems handle tax-relevant data. Custom software should come with documentation that supports it.
Practical tips
- Decide early which data in your system is tax-relevant.
- Use proven archiving solutions or design archiving carefully.
- Coordinate with your tax advisor and, if relevant, your ERP or DATEV setup.
- Include e-invoicing requirements (XRechnung, ZUGFeRD) in your planning.
We design business systems with audit trails, immutable records and clean export interfaces so compliance is built in from the start.