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GoBD
In brief
The GoBD (Principles for the Proper Management and Retention of Books, Records and Documents in Electronic Form and for Data Access) are an administrative directive of the Federal Ministry of Finance. They determine how tax-relevant data is kept electronically, retained and made accessible for tax audits. In IT decommissioning, they require that data subject to retention obligations is backed up in a readable and analyzable form before old systems are dismantled.
What do the GoBD regulate?
The GoBD specify the bookkeeping and retention obligations of the German Fiscal Code (§§ 146, 147 AO). The current version is based on the BMF circular of November 28, 2019, last amended on July 14, 2025, among other things because of e-invoicing. Central principles are traceability, completeness, immutability and machine analyzability.
| Documents | Retention period |
|---|---|
| Books, annual financial statements, inventories | 10 years |
| Accounting vouchers (since 2025, except certain financial companies) | 8 years |
| Commercial and business letters received and sent | 6 years |
More on the retention periods in the entry Retention period.
What the GoBD mean for decommissioning
When a server, an archive system or old accounting software is replaced, the data must remain available in analyzable form for the entire period. A printout or a PDF is not sufficient if the data was originally machine-analyzable. Only once the data has been migrated or archived may the old data carriers be erased. The disposal of the devices themselves must also be documented, see guide Scrapping record and asset disposal.
Second IT erases the data carriers with Blancco after your approval and issues a digitally signed erasure certificate per device. This entry does not replace tax advice.
Frequently asked questions about the GoBD
Do the GoBD also apply to small companies?
Yes. They apply to everyone who is required to keep books or records for tax purposes, regardless of size.
May I simply erase an old accounting server?
Only once all data subject to retention obligations is backed up in analyzable form and the new system enables data access for auditors.
Are the GoBD a law?
No, an administrative directive. They bind the tax administration and show how auditors interpret the statutory obligations.
How long must data be retained under the GoBD?
That depends on the type of document. Books, annual financial statements and inventories must be retained for 10 years, accounting vouchers since 2025 generally for 8 years and commercial and business letters for 6 years. During this time the data must remain readable and analyzable.
Do the GoBD and the GDPR erasure obligation contradict each other?
No. The GDPR requires erasure as soon as data is no longer needed and no retention period stands in the way. The GoBD periods are such a period. After they expire, the data should be erased, ideally according to a fixed erasure concept.
Data backed up, legacy system out – with an erasure certificate per data carrier.
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