On July 14, 2025 The Federal Ministry of Finance (BMF) has an updated version of the GoBD published – so that one Principles for the proper management and storage of books, records and documents in electronic form and for data access. The new GoBD version 2025 brings concrete changes, especially in connection with the mandatory e-invoice in the B2B sector, which since then January 1, 2025 applies.
For companies this means: digital accounting and GoBD-compliant archiving are becoming even more technical – and even more important for tax security.
What are the GoBD actually?
The GoBD determines how Tax-relevant documents are kept and archived electronically need to be used so that they can be used when needed verifiable, traceable and unchangeable are. They apply to all companies that have their Digital accounting organize – regardless of which software or platform you use.
That changes with the GoBD version 2025
1. Focus on structured invoice formats (e.g. XML)
Structured e-invoices, such as in ZUGFeRD or XRechnung formatare the focus of the new requirements.
Only that structured data portion (e.g. XML file) must be archived – additional storage of the PDF representation is required not necessary, provided no additional tax-relevant information is included.
2. No more pictorial copy required
If an e-invoice is sent e.g. B. generated with an invoicing program a separate PDF copy no longer needs to be archivedas long as a duplicate with the same content can be created at any time.
This change particularly affects hybrid invoice formats (XML + PDF), for which only the structured part is now sufficient.
3. Archiving in the original formatt
Documents must retained in the format in which they were received – e.g. B. XML, PDF or CSV. One Format conversion is only permitted if it is documented and no tax-relevant information is lost.
Example: If an XML document is converted into a searchable PDF using OCR, both data versions must be correctly linked and archived in a traceable manner.
4. Machine evaluation for exams
The Financial authorities still have the right to access data – now also via the indirect data access:
Companies must be able to to provide tax-relevant data in a machine-evaluable mannereither yourself or through a service provider.
Which systems are affected?
The requirements apply to all companies that E-invoices and digital document processing work – especially in combination with archiving or ERP systems.
Solutions such as:
- ELO Invoice
- ELO for DATEV
These systems must ensure that:
- the structured part the e-invoice Archived in accordance with GoBD becomes,
- for hybrid invoices only relevant additional documents (PDF, comments) are saved,
- the documents unchangeable, complete and can be evaluated by machine are.
Why there is a need for action now
If you don’t adapt your processes in time, you risk:
- Violations of tax retention requirements
- Warnings or sanctions during company audits
- Loss of reputation due to unclear documentation processes
Particularly important: The GoBD also applies to cloud-based systems and international data storage – there are additional requirements here, e.g. B. in terms of location, access and data protection.
Our conclusion
The GoBD change 2025 shows once again: the future of accounting is structured, machine-readable and digital. Who is already on automated invoice processing and Audit-proof archiving sets, has an advantage. For everyone else: Act now – and ensure GoBD compliance before it is too late.
GoBD-compliant archiving with n-comm
We at n-come on support you in the technical implementation, process optimization and security of your digital accounting processes. With our experience in the field ELO, DATEV connection and IT compliance We ensure that your e-invoices and documents are up to date tax requirements are equivalent to.
source
Federal Ministry of Finance (BMF): “Principles for the proper management and storage of books, records and documents in electronic form as well as for data access (GoBD)” – version dated July 14, 2025.