Since the beginning of last year, everything has changed. In addition to the GoBS (Principles of Proper Computerised Accounting Systems) and GDPdU (Principles of Data Access and Verifiability of Digital Documents), the GoBD now also apply.
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GOBD, i.e. principles for the proper keeping and storage of books, records and documents in electronic form as well as for data access.
The short form: the GoBD specify how the accounting should be implemented in software systems.
The top priority for GoBD-compliant accounting is still to ensure traceability, completeness and accuracy in the system. The exact requirements that accounting software must (or can) meet in accordance with the GoBD standard are listed here:
- Safety first: No matter what data is involved. In Germany, data storage is carried out on dedicated servers under our data protection law. It is also important here to comply with the retention periods. A system must guarantee secure storage.
- Original: the original uploaded document must be preserved in the same way. The security of all documents can also be guaranteed through appropriate authorisation settings.
- On the wholeCompleteness is of great relevance in accounting. Therefore, it should be possible in the system to enter vouchers directly at the Business transaction and to link other documents to it. The software should also log the processing of the incidents in order to cover everything in terms of traceability.
- Search & find: Full-text search or drill-down functions are standard in good accounting software. In addition, the system should allow everything to be filed in a clear and orderly manner.
- Assistant: Current or pending bookings must also be tracked in the system (e.g. through an account assignment assistant). Information is thus quickly retrievable and understandable for employees.
- Automatic: All relevant receipts are immediately assigned to the respective cash movement. The current cash balance can also be called up with a click. The possibilities for quick evaluations and reports are a significant advantage of the accounting software.
- Easily testedIn addition to the fast reporting, the tax auditors can also be pleased with the access types that the system guarantees. External access - or any access at all - can be controlled and documented in a differentiated manner by means of the authorisation settings.
- At every turn: The procedural documentation is also important for the GoBD. The system must document all processing steps.

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