Revised Principles for Electronic Record-Keeping and Data Access Due to Legal Changes

• The BMF updated the principles for proper management and storage of books, records, and documents in electronic form due to legal changes.
• The GoBD guidelines were first published in 2014 and have replaced previous standards.
• The guidelines were revised in 2019 and again in 2024.
• The latest update is necessary due to the introduction of mandatory e-invoicing from January 2025.
• The BMF letter includes editorial changes and adjustments to the GoBD.

Source: datenbank.nwb.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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