Further information to download
We have compiled some additional information on Financial Administration regulations regarding electronic archiving and data access for you. To download the documents, right-click on the file and select "Save as". You will need Adobe Reader or a comparable PDF reader to view the PDF documents.
- GoBD.pdf – German version, Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff, GoBD (2014)
- Fragen_und_Antworten_der_Finanzverwaltung.pdf – German version, Federal Ministry of Finance: Questions and answers on data access rights of financial administrations (Department IV A 4, 22 January 2009)
- GDPdU.pdf – German version, Tax authority regulation: Principles on Data Access and Verifiability of Digital Documents, GDPdU (2001)
- GoBS.pdf – German version, Tax authority regulation: Principles of DP-based Orderly Accounting / Bookkeeping Systems, GoBS (1995)
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