KNOWLEDGE
GoBD: what applies to digital receipts
GoBD is the German set of principles for properly keeping and storing books in electronic form. At its core: digital receipts must be immutable, traceable and findable.
What the tax office requires
Three things: immutability (a captured receipt must not be secretly altered), traceability (every change is logged) and completeness (no receipt missing, with timestamps).
Can I bin the paper?
Usually yes — if the digital receipt is archived true to the original in image and content, immutable and legible (substitutive scanning). There are exceptions; ask your tax advisor when unsure.
"GoBD-gerecht" vs. "GoBD-konform"
An app can help with capture: store the original, timestamp, change log. Full GoBD conformity covers the whole process including certified long-term archival and process documentation — no single tool does that alone.
What it means in practice
Capture receipts promptly and immutably, never secretly change anything afterwards, keep everything findable. Quitto helps with this part: lock receipts (no longer deletable from the list), with changes to their details logged with a reason.
Quitto helps with capture
Lock receipts, change log, export for your tax advisor. Three receipts free.
See Quitto