New GoBDs apply from January 1, 2020. The core requirement of the GoBD - the "non-modifiability" of the documentation - must be brought into line with GDPR-compliant concepts for deletion.
The new "Principles for the Keeping and Storage of Books, Records and Documents in Electronic Form and for Access to Data" ("GoBD"), which have since been "recalled" by the Federal Ministry of Finance ("BMF"), were currently put online again at the end of November 2019 with only little changes. GoBD are to be applied as of January 1, 2020.
The regulations are linked to accounting obligations, e.g. from the German Commercial Code (§§ 238 f., 257 HGB), tax law (§§ 90, 141 ff. AO) or other special laws (§§ 91 ff. AktG, 41 ff. GmbHG, pharmacies regulation, calibration regulation, Banking Act etc.). The GoBD further develop these principles in the IT environment and contain, for example, also implementation regulations for archiving or the digital tax audit.
The regulations apply in principle to all records of tax-relevant data and take into account in particular the use of IT for bookkeeping. Also the e-mail - provided that it fulfils the function of a business letter - or accounting documents in electronic form are in principle subject to retention. Depending on the application, there are, for example, retention periods of 10 years for accounting documents or 6 years for commercial and business letters (including e-mails). In some cases, retention periods may be extended if the documents are of further importance for tax assessment. All this must be taken into account in a GDPR-compliant concept for deletion.
The new version of the GoBD - which replaces the previous version from 2014 - is intended to take account of the advanced digitalisation of companies.
What changes will arise in particular for...