New GoBDs apply from January 1, 2020. The core requirement
of the GoBD – the "non-modifiability" of the
documentation – must be brought into line with
DSGVO-compliant concepts for deletion.
The new "Principles for the Keeping and Storage of
Books, Records and Documents in Electronic Form and for Access to
Data" ("GoBD"), which have since been
"recalled" by the Federal Ministry of Finance
("BMF"), were currently put online again at the end of November
2019 with only little changes. GoBD are to be applied as
of January 1, 2020.
The regulations are linked to accounting obligations, e.g. from
the German Commercial Code (§§ 238 f., 257 HGB), tax law
(§§ 90, 141 ff. AO) or other special laws (§§
91 ff. AktG, 41 ff. GmbHG, pharmacies regulation, calibration
regulation, Banking Act etc.). The GoBD further
develop these principles in the IT environment and
contain, for example, also implementation regulations for archiving
or the digital tax audit.
