The GoBD principally determine how the principles of orderly accounting must be implemented by software systems.

The acronym GoBD denotes the "principles of orderly maintenance and storage of books, records and documents in electronic form, and for data access". This long name gives a first insight into the contents of this regulation (GoBD = German Principles of Orderly Accounting).

In a letter dated November 14, 2014, the GoBD were issued by the German Federal Ministry of Finance (BMF). They have been in force since January 1, 2015.

The GoBD replaced the GDPdU (principles of data access and auditing of digital documents) and the GoBS (principles of computer-based accounting systems). The letter by the BMF on the GoBD can be accessed on the website of the German Federal Ministry of Finance.

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