By: Sandy Smajić · Founder & compliance expert, EmployGuardReviewed by: EmployGuard Compliance-TeamLast updated: 26 June 2026
What are the GoBD?
The GoBD are Germany's principles for proper keeping and retention of books, records and documents in electronic form. They also apply to digitally recorded working time where it is tax-relevant.
Core requirements
- Immutability: recorded data must not be changed without a trace.
- Traceability & completeness: gap-free, timely recording.
- Order and retention for the statutory period.
- Process documentation of the system used.
Why Excel & paper are problematic
Spreadsheets and paper slips can be changed unnoticed and usually fail immutability. During a tax or FKS audit this can lead to objections.
How EmployGuard meets the GoBD
- Audit-proof trail with a timestamp per record.
- Corrections are logged, not silently overwritten.
- Timely retention and customs-ready export.
FAQ
Do the GoBD apply to time tracking?
Yes, where the records are tax-relevant (e.g. as a basis for wages). The principles of immutability and traceability apply accordingly.
Is an Excel sheet GoBD-compliant?
Usually not, because it can be changed unnoticed afterwards. An audit-proof software solution is preferable.
How long must I keep time records?
Depending on purpose, 2 years (MiLoG) up to several years for tax. EmployGuard retains proof on time.