{"id":45085,"date":"2024-11-18T10:30:20","date_gmt":"2024-11-18T09:30:20","guid":{"rendered":"https:\/\/we.secupay.com\/?p=45085"},"modified":"2026-10-26T12:56:25","modified_gmt":"2026-10-26T12:56:25","slug":"gobd","status":"publish","type":"glossar","link":"https:\/\/secupay.com\/en\/knowledge-hub\/glossar\/gobd\/","title":{"rendered":"GOBD"},"content":{"rendered":"

Short for the generally accepted principles for keeping and storing books, records and documents in electronic form. The GoBD regulates which basic principles companies must observe in order for their records to be recognized by the tax office. These include the following principles: Traceability and verifiability, truth, clarity and continuous recording, completeness, individual record keeping, accuracy, timely entries and records, order and immutability.<\/p>","protected":false},"featured_media":34572,"template":"","meta":{"_acf_changed":false,"_acf":"","inline_featured_image":false},"buchstabe":[140],"class_list":["post-45085","glossar","type-glossar","status-publish","has-post-thumbnail","hentry","buchstabe-g"],"acf":[],"yoast_head":"\nGOBD | Glossar<\/title>\n<meta name=\"description\" content=\"Kurz f\u00fcr Grunds\u00e4tze zur ordnungsm\u00e4\u00dfigen F\u00fchrung und Aufbewahrung von B\u00fcchern, Aufzeichnungen und Unterlagen in elektronischer Form.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/secupay.com\/en\/knowledge-hub\/glossary-listing\/gobd\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GOBD\" \/>\n<meta property=\"og:description\" content=\"Kurz f\u00fcr Grunds\u00e4tze zur ordnungsm\u00e4\u00dfigen F\u00fchrung und Aufbewahrung von B\u00fcchern, Aufzeichnungen und Unterlagen in elektronischer Form.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/secupay.com\/en\/knowledge-hub\/glossary-listing\/gobd\/\" \/>\n<meta property=\"og:site_name\" content=\"secupay AG\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/secupayAG\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-26T12:56:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/secupay.com\/wp-content\/uploads\/2023\/05\/bg-glossar.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"682\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/\",\"url\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/\",\"name\":\"GOBD | Glossar\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/secupay.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/secupay.com\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/bg-glossar.jpg\",\"datePublished\":\"2024-11-18T09:30:20+00:00\",\"dateModified\":\"2026-10-26T12:56:25+00:00\",\"description\":\"Kurz f\u00fcr Grunds\u00e4tze zur ordnungsm\u00e4\u00dfigen F\u00fchrung und Aufbewahrung von B\u00fcchern, Aufzeichnungen und Unterlagen in elektronischer Form.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/#primaryimage\",\"url\":\"https:\\\/\\\/secupay.com\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/bg-glossar.jpg\",\"contentUrl\":\"https:\\\/\\\/secupay.com\\\/wp-content\\\/uploads\\\/2023\\\/05\\\/bg-glossar.jpg\",\"width\":1200,\"height\":682,\"caption\":\"secupay Glossar\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/secupay.com\\\/knowledge-hub\\\/glossar\\\/gobd\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Start\",\"item\":\"https:\\\/\\\/secupay.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"GOBD\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/secupay.com\\\/#website\",\"url\":\"https:\\\/\\\/secupay.com\\\/\",\"name\":\"secupay AG\",\"description\":\"einfach, sicher, zahlen\",\"publisher\":{\"@id\":\"https:\\\/\\\/secupay.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/secupay.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/secupay.com\\\/#organization\",\"name\":\"secupay AG\",\"url\":\"https:\\\/\\\/secupay.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/secupay.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/secupay.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/secupay-logo-wordmark.svg\",\"contentUrl\":\"https:\\\/\\\/secupay.com\\\/wp-content\\\/uploads\\\/2026\\\/05\\\/secupay-logo-wordmark.svg\",\"caption\":\"secupay AG\"},\"image\":{\"@id\":\"https:\\\/\\\/secupay.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/secupayAG\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/secupay-ag\\\/?originalSubdomain=de\",\"https:\\\/\\\/www.youtube.com\\\/channel\\\/UCKQcbQKGYOovnyY2wp-vl6g\"]}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"GOBD | Glossary","description":"Short for principles for the proper management and storage of books, records, and documents in electronic form.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/secupay.com\/en\/knowledge-hub\/glossary-listing\/gobd\/","og_locale":"en_GB","og_type":"article","og_title":"GOBD","og_description":"Kurz f\u00fcr Grunds\u00e4tze zur ordnungsm\u00e4\u00dfigen F\u00fchrung und Aufbewahrung von B\u00fcchern, Aufzeichnungen und Unterlagen in elektronischer Form.","og_url":"https:\/\/secupay.com\/en\/knowledge-hub\/glossary-listing\/gobd\/","og_site_name":"secupay AG","article_publisher":"https:\/\/www.facebook.com\/secupayAG\/","article_modified_time":"2026-10-26T12:56:25+00:00","og_image":[{"width":1200,"height":682,"url":"https:\/\/secupay.com\/wp-content\/uploads\/2023\/05\/bg-glossar.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/","url":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/","name":"GOBD | Glossary","isPartOf":{"@id":"https:\/\/secupay.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/#primaryimage"},"image":{"@id":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/#primaryimage"},"thumbnailUrl":"https:\/\/secupay.com\/wp-content\/uploads\/2023\/05\/bg-glossar.jpg","datePublished":"2024-11-18T09:30:20+00:00","dateModified":"2026-10-26T12:56:25+00:00","description":"Short for principles for the proper management and storage of books, records, and documents in electronic form.","breadcrumb":{"@id":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/"]}]},{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/#primaryimage","url":"https:\/\/secupay.com\/wp-content\/uploads\/2023\/05\/bg-glossar.jpg","contentUrl":"https:\/\/secupay.com\/wp-content\/uploads\/2023\/05\/bg-glossar.jpg","width":1200,"height":682,"caption":"secupay Glossar"},{"@type":"BreadcrumbList","@id":"https:\/\/secupay.com\/knowledge-hub\/glossar\/gobd\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Start","item":"https:\/\/secupay.com\/"},{"@type":"ListItem","position":2,"name":"GOBD"}]},{"@type":"WebSite","@id":"https:\/\/secupay.com\/#website","url":"https:\/\/secupay.com\/","name":"secupay AG","description":"Simple, safe, and affordable","publisher":{"@id":"https:\/\/secupay.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/secupay.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"},{"@type":"Organization","@id":"https:\/\/secupay.com\/#organization","name":"secupay AG","url":"https:\/\/secupay.com\/","logo":{"@type":"ImageObject","inLanguage":"en-GB","@id":"https:\/\/secupay.com\/#\/schema\/logo\/image\/","url":"https:\/\/secupay.com\/wp-content\/uploads\/2026\/05\/secupay-logo-wordmark.svg","contentUrl":"https:\/\/secupay.com\/wp-content\/uploads\/2026\/05\/secupay-logo-wordmark.svg","caption":"secupay AG"},"image":{"@id":"https:\/\/secupay.com\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/secupayAG\/","https:\/\/www.linkedin.com\/company\/secupay-ag\/?originalSubdomain=de","https:\/\/www.youtube.com\/channel\/UCKQcbQKGYOovnyY2wp-vl6g"]}]}},"_links":{"self":[{"href":"https:\/\/secupay.com\/en\/wp-json\/wp\/v2\/glossar\/45085","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/secupay.com\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/secupay.com\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/secupay.com\/en\/wp-json\/wp\/v2\/media\/34572"}],"wp:attachment":[{"href":"https:\/\/secupay.com\/en\/wp-json\/wp\/v2\/media?parent=45085"}],"wp:term":[{"taxonomy":"buchstabe","embeddable":true,"href":"https:\/\/secupay.com\/en\/wp-json\/wp\/v2\/buchstabe?post=45085"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}