The GoBD regulate the requirements for digital accounting and archiving in Germany. They stipulate how electronic documents, receipts and business letters must be stored so that they are both legally compliant and tax-compliant. The principles of the GoBD include traceability, verifiability, completeness, accuracy, timely posting and recording, order and immutability. These requirements apply not only to large companies, but also to self-employed persons and freelancers who keep electronic records. The GoBD stipulates that all tax-relevant documents must be stored in an audit-proof digital archive. This also includes the obligation to ensure digital storage for the entire retention period of six or ten years. In the event of a tax audit, companies must be able to present these documents in their original form. GoBD-compliant archiving is therefore essential for legally compliant document management. A breach of the GoBD can have legal consequences, which is why companies should rely on suitable archiving software that meets the GoBD requirements.