Amendment of the GoBD

Topic area:
Status: 28.03.2024 |
Aktuell
Key words:
Amendment
Initiative
Official name
Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff (GoBD); Änderung aufgrund verschiedener gesetzlicher Änderungen
Type
Other
Level 3 / Other
Initiator
German government
Submitted
Doc. code
2024/0184201
Summary
Status
Status

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Current version
Final version
11.03.2024
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
Principles of proper bookkeeping (GoBD) (binding, DE)

Source: German government, 2024/0184201, 2024