GoBD

The Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form and for Data Access (GoBD) were published by the German Federal Ministry of Finance on November 14, 2014.

They replaced the previously applicable Principles of Proper IT-based Accounting Systems (GoBS) from 1995 and the Principles on Data Access and the Auditability of Digital Records (GDPdU) from 2001.

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