the GoBDespecially the archiving of receipts, has already undergone some changes since January 2020. The principles for the orderly keeping and storage of books, records and documents in electronic form and for data access have been simplified for companies in some areas. We try to provide an overview.
Digitise receipts with your smartphone
It was not expressly prohibited, but the digitisation of receipts within the GoBD was not on the agenda. That has changed. Now you can simply take a photo of a paper receipt with your smartphone, just like using a scanner. The paper receipt can then basically be destroyed after this type of archiving.
Digitisation of receipts abroad
A special niche of the GoBD has also been clarified. Since January 2020, it has been permitted to digitise receipts abroad or have them digitised. This applies to documents that originate or were received there.
Conversion to other formats
The obligation to retain a receipt after it has been converted to another format has also been adapted and simplified. Before the change, the GoBD required that the original version and the version in the new format had to be retained. This has now been cancelled. It is now sufficient to archive the converted version. However, some conditions apply to the conversion:
- No changes may have been made
- No information is lost
- The process corresponds to a procedural documentation
- The tax authorities are not hindered in accessing data
TIP
The following still applies: "Downwards" with regard to automatic evaluation must not be converted. For example, documents in the ZUGFeRD - format also remain as such.
GoBD and Cloud is compatible
Here, too, the Federal Ministry of Finance has provided clarity. No matter where the digital solution for accounting and archiving is located: Everything is permitted: cloud, hybrid and on-premises. A mix of operating modes is also possible.
Access by the tax authorities
If the tax office checks the accounting data, it can request access via the accounting software or the ERP system of the auditee. If this access (Z1 or Z2) is not possible, the data should be generated on a data carrier (Z3). This also applies to a system that is no longer being used. After a change of software, it is now sufficient to be able to transfer the data from the old system as a data carrier (Z3) for another 5 years.
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