Principles for the proper management and storage of books, records and documents in electronic form as well as for data access

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Basic data
Title: Principles for the proper management and storage of books, records and documents in electronic form as well as for data access
Abbreviation: GoBD
Type: Administrative regulation
Scope: Federal Republic of Germany
Issued on the basis of: Art. 108 para. 7 GG
Legal matter: Tax law , tax procedural law , commercial law
References : BMF IV A 4 - S 0316/13/10003
Original version from: November 14, 2014
( Federal Tax Gazette I page 1450)
Entry into force on: December 31, 2014
New announcement from: November 28, 2019
Entry into force of the
new version on:
January 1, 2020
Please note the note on the applicable legal version.

The principles for the proper management and storage of books, records and documents in electronic form as well as for data access ( GoBD ) are an administrative instruction of the Federal Ministry of Finance of the Federal Republic of Germany. As an administrative regulation , the GoBD is only binding for subordinate administrative authorities and employees of the Ministry of Finance.

Notice

The GoBD was first published by letter from the Federal Ministry of Finance on November 14, 2014. They replace the principles of data access and the verifiability of digital documents (GDPdU) and the principles of proper IT-based accounting systems (GoBS). A modified version of the GoBD published on July 11, 2019 (letter from the Federal Ministry of Finance to the highest financial authorities of the federal states - IV A 4 - S 0316/19/10003) was withdrawn because there was still a need for further coordination. The new version was published on November 28, 2019, which has replaced the November 14, 2014 version since January 1, 2020.

content

The GoBD contain requirements that, according to the tax authorities, are relevant for all IT systems that record or process tax-relevant data directly or indirectly. When implementing these requirements, the tax authorities assume compliance with the principles of proper bookkeeping and compliance with the taxpayer's obligation to cooperate for a smooth tax audit. Contrary to the superseded administrative regulations, which were only aimed at those obliged to keep accounts, the GoBD also includes those people who are only subject to tax records. For this purpose, in RZ 4 u. a. Reference is made to the obligation to record under the Sales Tax Act and to taxpayers who are allowed to determine their profit according to the income statement.

With the GoBD, the requirements according to which the books and records of business transactions must be properly carried out are extended to the IT systems used for this. A business transaction itself can therefore only be correct if this also applies to all IT systems involved. For this purpose, the GoBD contains minimum requirements for processes , systems, data security , the internal control system and the process documentation . If these minimum requirements are complied with , the tax authorities assume that records can be traced and verified within a reasonable period of time and that the unchangeability of records is guaranteed. However, the responsibility for this remains with the respective taxpayer.

Changes 2020

With the new version on November 28, 2019, the following points of the GoBD were supplemented or further developed:

  • The fulfillment of the GoBD for small businesses with an annual turnover of up to EUR 17,500 is now to be assessed "also with a view to the size of the company" (RZ 15),
  • Explicit expansion of the data processing and filing systems to cloud services (RZ 20),
  • Addition of the reasons for reasonableness with regard to the individual recording obligation in connection with the Kassensicherungsverordnung (KassenSichV) (RZ 39),
  • Specification of the prerequisites for posting business transactions periodically (RZ 50),
  • Not complain of joint detection of cash and cashless transactions in the day cash book when cashless transactions are indicated days and the Kassensturz ability of the checkout is given (RZ 55)
  • Explicit mention that correction or cancellation postings must be traceable back to the original posting (RZ 64),
  • Extension of document security by means of "image capture" (RZ 68),
  • Limitation of the document function to the format with the highest machine evaluability with its complete data content, if the relevant master data , terms and conditions used and layout used are continuously historized (RZ 76),
  • Permission to capture photographic documents and a. via smartphone (RZ 130),
  • Requirements for the exclusive storage of converted documents (RZ 135),
  • Pictorial recording of abroad z. B. Receipts generated during business trips from mobile devices (smartphones) (RZ 136),
  • Prerequisite for the destruction of image-captured paper documents (RZ 140),
  • Expansion of data access to "within the framework of the legal regulations (e.g. external audits and inspections)" (RZ 158),
  • Restriction of data access after a system change or relocation of data that is subject to recording and retention requirements to the data carrier transfer (RZ 164) and
  • Reference to the provision of the digital interface of the financial administration for cash register systems (DSFinV) on the website of the Federal Central Tax Office (RZ 178).

literature

  • Wolfgang Macht: GoBD - also relevant in everyday client life . Haufe Group ( lexoffice.de [PDF; 987 kB ; accessed on October 10, 2019]).

Web links

Individual evidence

  1. a b c Principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD) ( Memento from September 2, 2019 in the Internet Archive )
  2. Haufe-Lexware GmbH & Co KG - all rights reserved: New version of the GoBD initially withdrawn | Taxes | Heap. Retrieved September 20, 2019 .
  3. a b Federal Ministry of Finance: Principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD). Letter to the regional tax authorities, IV A 4 - S 0316/19/10003. November 28, 2019, accessed January 29, 2020 .