- On July 14, 2025, the German Federal Ministry of Finance released the second amendment to the GoBD.
- The update aligns with new mandatory domestic e-invoicing rules starting January 1, 2025.
- E-invoice storage requires keeping structured data like XML if all GoBD requirements are met.
- PDFs or readable versions are not needed unless they contain extra tax-relevant details not in the XML.
- Outgoing invoices from software do not need a PDF copy if an identical invoice can be reproduced anytime.
- Hybrid invoices like ZUGFeRD require archiving the PDF part only if it has additional or different tax-relevant info.
- Other electronic documents must be kept in the format received, such as XML for e-invoices or PDF for bank statements.
- Format conversion is allowed, but the original structured data must remain unchanged.
- OCR-enhanced data must also be stored if used.
- Payment processor records do not need to keep technical logs unless they serve as accounting records or are the only evidence of payment settlement.
- Tax authorities can demand machine-readable data for audits.
- Businesses must provide exports or read-only access with tools they or their IT providers already use.
- The changes took effect immediately on July 14, 2025.
Source: fiscal-requirements.com
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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