GoBS

The Principles of Proper IT-based Accounting Systems (GoBS) define rules for accounting using data processing systems. They serve to specify the general principles of proper accounting (GoB) in the context of digital record-keeping and administration.

However, for assessment periods from December 31, 2014 onwards, the Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form and for Data Access (GoBD) apply.

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