GoBD stands for "Principles for the proper management and storage of books, records and documents in electronic form and for data access". It regulates the following:
What is considered a data processing system
Accordingly, a data processing system includes all systems that are operated as main and auxiliary systems. This also includes ERP systems with integrated financial accounting like SAP Business One. However, other systems are also included. This also includes cash register systems, systems for payment transactions, data archives, etc.
Obligation to account for receipts
Posting documents must contain information on the account assignment and the date of the posting. It must also be possible to derive organisation criteria for filing. Electronic documents must have a link to the data record with this information.
Documentation on the archiving process
With regard to electronic receipts, the way in which receipts are processed must be set out in procedural documentation. This includes receipt, processing, output and storage.
GoBD appears in the following SAP B1 blog articles
GOBD and GOBD myths
No GoBD without process documentation
GoBD 2020 for archiving receipts
GoBD: Invoicing according to rules
GoBD: How to process an incoming invoice correctly
Accounting according to GoBD: What your software must be able to do
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
E-invoicing in SMEs: The clock is ticking
E-invoicing: 7 points that entrepreneurs need to know now
The e-invoicing regulations in Europe
Trial Balance in SAP Business One: What the Versino Financial Suite does differently – and why tax advisors notice
Versino Financial Suite Version 05.2026: What's Changed
E-Invoicing 2026: From Receipt to Mandatory Issuance — what SMEs must clarify now
Service description in the e-invoice: How much detail really needs to be included?
Verifactu in Spain: the new invoicing obligation
The e-invoicing regulations in Europe
