The GoBD regulate how tax-relevant data must be recorded and stored in digital form – and this applies to all companies, including online retailers. It’s not just about accounting software, but also processes such as invoicing, archiving and data export. If you don’t work properly here, you risk serious consequences in the event of an audit. In our blog series, we show you what is important – and how you can avoid typical mistakes.
What exactly does GoBD regulate?
The GoBD stipulates how you must store your tax-relevant documents in digital form. This not only applies to classic accounting data, but also to all information related to your business processes – from receipts and PDF invoices to exports for your tax advisor.
At its core, it is about five principles:
- Traceability & verifiability: All business transactions must be fully documented – and in such a way that an outsider (e.g. a tax auditor) can easily trace them.
- Immutability: Once data has been recorded, it must not simply be overwritten or deleted. Changes must be documented and traceable.
- Timely recording: Business transactions such as invoices or incoming payments must be recorded promptly.
- Order: There must be a clear structure in the filing and naming of data.
- Retention: Relevant documents must remain available in a readable format for at least 6 or 10 years, depending on the type of document.
Why does this affect every online retailer?
Regardless of whether you work as a sole trader or have a growing team: as soon as you create or process digital documents, you are obliged to store them in compliance with the GoBD. This applies, for example:
- Listings and order confirmations
- A/P invoices and outgoing invoices
- Shipping documents
- Emails with tax-relevant content
- Logs from the ERP system
What many underestimate: Programs such as merchandise management systems, online stores or payment solutions also generate tax-relevant data – and therefore documents that are subject to GoBD.
Do you need support with GoBD in eCommerce? Then arrange a free, no-obligation consultation with the experts at GREYHOUND now.
Typical error in thinking: "I'm too small, that doesn't apply to me"
That’s not true. The GoBD applies regardless of company size or sector. The tax office makes no distinction between retailers and large companies when it comes to the regularity of accounting. Anyone who does not document correctly risks unpleasant consequences in the event of an audit.
What happens if the GoBD is not complied with?
Many people are aware that the GoBD must be complied with – but what exactly happens if you don’t? And how can the tax office tell if something is missing or incorrect? The reality: audits often come suddenly.
Tax audits are not only carried out on large companies. Smaller online retailers can also come under scrutiny unannounced – whether as part of a regular external audit, a special VAT audit or simply on suspicion, for example if anomalies appear in the tax return.
And this is where things get tricky if certain GoBD requirements are not met.
Typical violations - and their consequences
Some of the most common weaknesses in practice are:
- Documents can be subsequently changed
Example: You save PDF invoices unprotected and overwrite them later – without a change log.
Consequence: This can be seen as a manipulation option. - Missing procedural documentation
This is not optional, but mandatory. Without it, the “operating instructions” for your system are missing.
Consequence: The auditor cannot understand your processes – this quickly appears unprofessional or incomplete. - Documents not entered in time
If documents are not entered or renamed until weeks later, it becomes critical.
The result: there is a suspicion of subsequent manipulation. - No audit-proof archiving
You only store data locally or forget to keep emails with invoices.
Consequence: This is considered a breach of the retention obligation.
What the tax office concludes from this
If the auditor comes to the conclusion that your accounting is not correct, this can have serious consequences:
- Rejection of the accounts
All your figures are deemed unusable. - Additional estimate of turnover
The tax office estimates your income – usually to your disadvantage. - Back tax payments and any fines
Even retroactively over several years.
Strict regulations also apply to the archiving of e-invoices – especially with regard to VAT. With the solutions from Jera and GREYHOUND, two JTL Group companies, you are also on the safe side in this area.
How to avoid typical tripping hazards
The good news is that you don’t have to tackle GoBD on your own. If you pay attention to the right structures from the outset and use a suitable system, you can meet many requirements automatically – without having to understand every detail yourself.
You should keep an eye on these areas
Even if the GoBD may seem complex as an overall construct, there are a number of specific processes in which you should ensure that everything is running correctly:
- Document creation and storage
Ensures that invoices and other documents cannot be subsequently changed – e.g. through output as PDF/A or audit-proof storage. - Accounting data and exports
Data should be able to be exported completely, comprehensibly and regularly – for tax consultants or auditors. - Archiving and storage
Documents, business transactions and emails relating to tax must be filed correctly and kept available for years. - Access rights and logging
It must be possible to trace who changed what and when. Roles and authorizations are important here.
This is how it continues
The GoBD applies to everyone – including smaller online retailers. If you deal with the most important requirements early on, you can protect yourself from unpleasant surprises during an audit. With a well thought-out system and the right software, you can reliably fulfill many obligations – without getting lost in the jungle of paragraphs.
In the next article, we will take a closer look at what order means in terms of the GoBD – and how you can implement accounting, document filing and archiving correctly.
