What does GoBD require for digital invoice management?
Effective: 2015-01-01 · Authority: Bundesministerium der Finanzen (BMF)
GoBD (Grundsatze zur ordnungsgemassen Fuhrung und Aufbewahrung von Buchern, Aufzeichnungen und Unterlagen in elektronischer Form) defines requirements for maintaining digital accounting records in Germany. It requires that digital documents including invoices be stored in their original form, protected against manipulation, and accessible to the tax authority for the full retention period.
What are the key GoBD requirements for invoice archiving?
GoBD requires that invoices and accounting records be stored in a way that they are complete, correct, timely, ordered, and verifiable. Digital invoices must be stored in their original digital form. Paper invoices that are scanned must be stored digitally and the paper original may be destroyed if the scan process is documented and the digital copy is guaranteed to be a true copy.
Frequently Asked Questions
- Can paper invoices be destroyed after scanning under GoBD?
- Yes, under specific conditions. The scanning process must be documented in a procedural documentation (Verfahrensdokumentation), the scan must capture all information completely, and the original paper must be retained until the scan is verified. GoBD-compliant scanning allows paper destruction while the digital copy serves as the legal document.
- How long must invoices be retained under GoBD?
- GoBD requires invoices to be retained for 10 years from the end of the calendar year in which the invoice was issued. This aligns with the German statute of limitations for tax purposes. Digital storage systems must ensure the records remain accessible and unmodified throughout this period.
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