GoBD Compliance Checklist
Audit-ready checklist for GoBD-compliant digital accounting: from process documentation through retention periods to audit-proof archiving of e-invoices.
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Format: TXT · Size: ~6 KB · Updated: 2025-05-21
About this resource
The GoBD (Principles for the Proper Maintenance and Storage of Books, Records and Documents in Electronic Form and Data Access) form the legal foundation for digital accounting in Germany. The authoritative BMF circular of 28 November 2019 specifies the requirements for immutability, traceability, and machine readability of tax-relevant data.
With the growing adoption of e-invoices (XRechnung, ZUGFeRD), GoBD compliance has become particularly important: incoming e-invoices must be archived in their original XML format — retention as PDF alone is insufficient. This checklist structures all checkpoints into nine areas: general organisational requirements, immutability, retention periods, machine readability, data security, specific e-invoice requirements, digitisation of paper documents, cloud usage, and tax audit preparation.
How to use this template
Use this checklist as the basis for an internal GoBD audit. Go through each item with your IT department and tax advisor. Record the results in your process documentation. This checklist does not replace individual tax advice.
This resource is provided for informational purposes only. It does not constitute legal, tax, or professional advice. Always consult a qualified tax advisor or lawyer for your specific situation.