GoBD-compliant archiving

E-invoicing in Germany: How to implement the obligation with SAP Business One

GoBD compliant archiving refers to the archiving and securing of tax-relevant receipts and documents according to the five principles of traceability, completeness, accuracy, timeliness, and immutability. These principles ensure the evidential value of the documents to the tax office and implement the principles of proper book-keeping in the digital environment.

Context

In the SAP Business One and SME environment, GoBD-compliant archiving affects all documents that flow into accounting: incoming and outgoing invoices, receipts from asset accounting and the accompanying correspondence. Therefore, companies must file every receipt in such a way that it can be found without gaps, remains unchanged in content, and can be audited at any time. Furthermore, the principles also apply to income-and-expenditure preparers in a modified form, as receipts there must not simply be collected but must also be secured in a structured and timely manner. Managing directors are responsible for ensuring that the systems used actually enforce these requirements technically and organisationally.

Demarcation

GoBD-compliant archiving is not limited to simply saving files to a drive. Unlike simple document filing, it requires demonstrable immutability and timely recording. It is also not to be equated with the statutory retention period: the retention period regulates how long documents must be available, whereas the GoBD rules regarding the quality in which this is to be done.

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