Germany Updates GoBD Rules to Reflect Mandatory E-Invoicing

On July 14, 2025, the Federal Ministry of Finance (BMF) published the second amendment to the Principles for the Proper Management and Storage of Books, Records, and Documents in Electronic Form, and for Data Access (GoBD). The amendment, effective immediately, aligns the GoBD with Germany’s mandatory B2B e-invoicing regime, which entered into force on 1 January 2025.

Key Changes to the GoBD

• Retention and Archiving Requirements
  • For e-invoices issued under Section 14(1) UStG, archiving the structured data component (e.g., XML file) is sufficient, provided all GoBD requirements are met.
  • A human-readable copy (such as a PDF) only needs to be stored if it contains additional tax-relevant information not included in the structured data.
  • Incoming electronic documents must be retained in the format received (e.g., invoices as XML, bank statements as PDF or image files).
  • For structured datasets, content conformity is required, but visual conformity is not.
  • Format conversions are allowed, but the original structured data must be preserved. If additional information is extracted (e.g., through OCR), the corrected data must also be retained.
• Hybrid Invoices
  • For hybrid formats such as ZUGFeRD, the PDF component only needs to be archived if it contains different or additional tax-relevant details, such as accounting notes or electronic signatures.
• Payment Processing Proofs
  • Technical proofs created by payment processors (e.g., logs) do not need to be stored unless they are used as accounting documents, are the only settlement record with the processor, or are the sole means of distinguishing cash from non-cash transactions.
• Business Correspondence
  • Electronic business letters and accounting documents must be archived in the format in which they were received.
• Audits and Data Access
  • Tax authorities may require a machine-readable evaluation of retained data or have it carried out by an authorized third party. Taxpayers must provide data in a processable export format or grant read-only access.

VAT-Related Changes

Alongside the GoBD update, Germany has also updated its VAT invoicing and archiving requirements to mandate B2B e-invoicing from January 1, 2025, in structured XML formats as the legal record, as well as reduced the statutory retention period for invoices from 10 years to 8 years. It also introduced revised credit note rules (effective 6 December 2024), under which a credit note with VAT issued by a non-entrepreneur may trigger unauthorized tax liability if not promptly objected to by the recipient.

There’s more you should know about e-invoicing in Germany – learn more about the new and upcoming regulations.