[{"data":1,"prerenderedAt":118},["ShallowReactive",2],{"blog-en-gobd-compliant-retention-requirements-specification":3},{"id":4,"title":5,"body":6,"categories":98,"date":100,"description":12,"draft":101,"excerpt":102,"extension":103,"image":104,"lang":105,"meta":106,"modified":107,"navigation":108,"noindex":101,"path":109,"related":102,"seo":110,"seoDescription":111,"seoTitle":112,"slug":113,"sourcePath":114,"sourceRoute":102,"stem":115,"tags":102,"translated":101,"type":116,"wpId":102,"__hash__":117},"blog\u002Fen\u002Fblog\u002Fgobd-compliant-retention-requirements-specification.md","GoBD-compliant retention in practice: what a requirements specification for restoration companies demands",{"type":7,"value":8,"toc":89},"minimark",[9,13,18,21,25,38,42,45,49,52,56],[10,11,12],"p",{},"Anyone managing invoicing and accounting data digitally cannot ignore the GoBD, the German “principles for the proper keeping and retention of books, records and documents in electronic form”. A real requirements specification from the damage restoration sector shows how concretely this requirement is phrased in practice.",[14,15,17],"h2",{"id":16},"the-requirement-in-its-original-wording","The requirement in its original wording",[10,19,20],{},"The specification stated, in essence: the data must be stored on an audit-proof storage medium within the meaning of the GoBD, with clearly defined retention periods. For commercial books, inventories, opening balance sheets, annual financial statements and individual financial statements, a retention period of ten years generally applies.",[14,22,24],{"id":23},"what-audit-proof-actually-means-in-practice","What “audit-proof” actually means in practice",[26,27,28,32,35],"ul",{},[29,30,31],"li",{},"Subsequent changes to posted documents must be logged in a traceable way and must not simply be overwritten",[29,33,34],{},"Cancellations create a new, linked posting record instead of deleting the original",[29,36,37],{},"The retention period must be preserved even when switching systems or migrating data",[14,39,41],{"id":40},"a-related-topic-from-the-same-specification-automatic-credit-notes","A related topic from the same specification: automatic credit notes",[10,43,44],{},"The same document contained a related requirement: after an invoice is cancelled, it should also be possible to create a credit note automatically. This is not an end in itself but follows directly from GoBD logic — simply deleting an incorrect invoice is not permitted; a documented correction process is required.",[14,46,48],{"id":47},"why-this-point-gets-short-shrift-in-many-requirement-documents","Why this point gets short shrift in many requirement documents",[10,50,51],{},"In our experience, the GoBD requirement is often mentioned only in a brief subordinate clause in early drafts of requirement documents — until a vendor asks in a detailed discussion how exactly retention is implemented technically. Spelling this out early avoids rework later in the running project.",[14,53,55],{"id":54},"frequently-asked-questions","Frequently asked questions",[10,57,58,62,65,66,69,71,72,75,76,79,80,83,84],{},[59,60,61],"strong",{},"Does the GoBD also apply to smaller companies?",[63,64],"br",{},"\nYes, the GoBD generally applies regardless of company size as soon as digital accounting data is processed.\n",[59,67,68],{},"Is a normal backup enough for GoBD-compliant retention?",[63,70],{},"\nNot automatically — what matters is that the data remains unalterable and traceable over the entire retention period, not just that it is backed up.\n",[59,73,74],{},"Want to make sure your invoicing processes are mapped digitally in a GoBD-compliant way?"," We will show you how this is implemented in 1Tool.\n",[59,77,78],{},"Are you drawing up a requirements specification yourself?"," Ask us for our free requirements specification checklist (PDF) — 7 topic blocks that no tender should be without.\n",[59,81,82],{},"Want to check your software systematically against the GoBD requirements?"," Ask us for our free GoBD checklist (PDF).\n",[85,86,88],"a",{"href":87},"\u002Fen\u002Fappointment-request\u002F","Book a demo",{"title":90,"searchDepth":91,"depth":91,"links":92},"",2,[93,94,95,96,97],{"id":16,"depth":91,"text":17},{"id":23,"depth":91,"text":24},{"id":40,"depth":91,"text":41},{"id":47,"depth":91,"text":48},{"id":54,"depth":91,"text":55},[99],3330,"2026-06-01T09:00:00",false,null,"md","\u002Fmedia\u002F2026\u002F07\u002Fimg-post12-aktenordner-archiv.jpg","en",{},"2026-07-25T08:09:49",true,"\u002Fen\u002Fblog\u002Fgobd-compliant-retention-requirements-specification",{"title":5,"description":12},"What GoBD-compliant, audit-proof retention means in practice, illustrated by a real requirements specification from damage restoration.","GoBD-compliant retention: a real-world specification","gobd-compliant-retention-requirements-specification","\u002Fen\u002Fblog\u002Fgobd-compliant-retention-requirements-specification\u002F","en\u002Fblog\u002Fgobd-compliant-retention-requirements-specification","posts","rFgpfktZvd_-DEXHs59gCubw1UIMYMw9VnYflEr-a7k",1791582060604]