24 october


GoBD stands for "Principles for the proper management and storage of books, records and documents in electronic form and for data access". It regulates:

What is considered a data processing system

According to this, a data processing system includes all systems that are operated as main and secondary systems. This also includes ERP systems with integrated financial accounting like SAP Business One. However, other systems are also included with it. This also includes cash register systems, systems for payment transactions, data archives, etc.

Obligation to account for receipts

Booking vouchers must contain information on the account assignment and the date of the booking. Classification criteria for filing must also be derivable. Electronic receipts must have a link to the record containing this information.

Documentation on the archiving procedure

With regard to electronic vouchers, procedural documentation must be filed on how vouchers are processed. This includes receipt, processing, output and storage.

GoBD appears in the following SAP B1 blog articles


procedural documentation

No GoBD without process documentation

All companies today have to observe the GoBD-compliant storage of certain documents. Proper archiving alone is not enough. In ...
GoBD changes

GoBD 2020 for archiving receipts

The GoBD, especially the archiving of documents, has already undergone some changes since January 2020. The principles of proper management ...
A/R Invoices

GoBD: Invoicing according to rules

Rules such as the GoBD sometimes make even outgoing invoices a challenge. Accounting software can help...

GoBD: How to process an incoming invoice correctly

Rules such as the GoBD sometimes make even the entry of incoming invoices a challenge. Accounting software can help...
License right_Microsoft

Accounting according to GoBD: What your software must be able to do

Everything has changed since the beginning of last year. In addition to the GoBS (principles of proper IT-based accounting systems) and GDPdU (principles of data access and ...
Incoming invoice processing (ERV) in trend

Incoming invoice processing (ERV) in trend

Manually entering and processing paper-based invoices is a time-consuming and costly process in accounts payable...
Revision security - what does that mean for a digital archive?

Revision security – what does that mean for a digital archive?

In terms of user-friendliness, security, space and durability, a digital archive is clearly superior to archiving on paper. More and more companies...
Tax consultants warn of VAT rates

The German Association of Tax Advisors reacts to the reduction in VAT rates

In a lengthy statement, the German Association of Tax Advisors commented on the temporary reduction in VAT rates. The content of the text...
Paper flood with SAP Business One

Eliminate the flood of paper for beginners

CKS.DMS, the widespread document management system for SAP Business One, now offers its automatic document processing as a self-sufficient solution...
standard software

ERP in the standard - what does that mean?

When a company is looking for a new ERP system, sooner or later it is faced with the decision between standard software or a specialised solution.