Updated GoBD Obligations in Germany
Since April 1, 2024, the updated GoBD (Principles of duly keeping and retaining accounting books, records and documents in electronic form and of accessing data) guidelines have come into effect. Revised by the German Ministry of Finance once again in July 2025, they aim to strengthen traceability, access to tax data, and compliant digital archiving. The goal is clear: ensure transparent taxation and prevent fraud.
Businesses must provide access to accounting data via cloud or mobile interfaces, prepare a procedural documentation (Verfahrensdokumentation), and guarantee the immutability of records.
Sanctions for non-compliance are increasing, and tax audits are becoming stricter, putting pressure on SMEs and freelancers.
Focus on Mandatory E-Invoicing
Since January 2025, e-invoicing has become mandatory for B2B transactions in Germany. This involves the use of standardized formats (such as ZUGFeRD or XRechnung) and archiving in compliance with GoBD rules. The latest revision of the GOBD clarify a couple of issues regarding the archiving of e-invoices, amongst others.
Businesses will need to adapt their ERP systems to generate, transmit, and preserve these accounting documents without alteration.
This legislative change requires a complete overhaul of digital accounting processes to stay compliant with German tax authorities.
Even with the transitional provisions granted by the authorities we recommend to begin immediately with the preparations immediately and not postpone them until the last minute.
Technical Requirements for GoBD Archiving
Digital data archiving must meet several strict criteria: immutability, readability, traceability, accessibility, and retention for 10 years. Cloud storage is allowed but only if documented and secure.
It's essential to implement audit trails, timestamps, and data integrity verification systems (checksum).
Companies must maintain technical documentation of their solutions for inspections (interfaces, backups, access rights).
Access Levels Z1 to Z3: What the Tax Office Requires
The updated guidelines impose differentiated access levels for tax auditors: Z1 (direct read), Z2 (on-site extraction), Z3 (data submission). This means data must be accessible in a machine-readable format compatible with tax tools.
ERP systems like Odoo must provide exports compliant with the default data structure as defined by the financial authorities these requests.
Failure to meet these access levels can lead to tax assessments or penalties.
How to Anticipate Sanctions
Risks of non-compliance include: rejected accounting, estimated taxable profits, fines, or legal proceedings. Tax audits increasingly include a digital component.
Companies should plan internal audits, periodic reviews of procedures, and staff training on digital compliance.
With Odoo, integrated management allows better risk control.
Odoo as a GoBD-Compliant ERP Solution
Odoo is a modular ERP platform that can be configured to comply with GoBD. Integrating accounting, documents, CRM, and sales management, it offers complete traceability.
Odoo Accounting, Sign, Documents, and Studio modules help build a compliant process: immutable archiving, audit trail, and workflow automation.
doo FINANCE supports your compliance implementation with industry-specific solutions.
Practical Advantages of Odoo for SMEs
Starting at €19.90/month/user for all apps, Odoo is an extremely competitive solution for German businesses.
It offers native integration of functions: accounting, HR, sales, inventory, manufacturing. No need for multiple tools.
This integration also centralizes data and simplifies GoBD exports on tax request.
Why Choose doo FINANCE
doo FINANCE is the go-to digital accounting firm for Odoo users. We support you with:
- Setting up GoBD-compliant accounting in Odoo
- Creating your "Verfahrensdokumentation"
- Deploying a secure digital archive
With our expertise, tax audits become straightforward.
Closing with a Smart Solution: Odoo + doo.FINANCE
The new GoBD requirements may seem complex, but they become a competitive advantage if anticipated. With Odoo and doo FINANCE's support, you turn a burden into a digital opportunity.
Thanks to our guidance, you get a compliant, streamlined, and integrated solution for your entire business. Don’t let GoBD become a hurdle.
Contact Us today for a GoBD audit of your Odoo system.
