Digitaler Hammer des Gesetzes

Federal Ministry of Finance publishes new version of GoBD

In November, the Federal Ministry of Finance (BMF) released an amended version of the Principles for the Proper Keeping and Retention of Books, Records and Documents in Electronic Form and for Data Access (GoBD), which will take effect on January 1, 2020. Back in 2014, the German Federal Ministry of Finance (BMF) had published extensive changes in a letter dated November 14, 2014 (IV A 4 - S 0316/13/1003), which replaced the GoBD that had been in effect until then....