Definition
GoBD (Principles for the Proper Management and Storage of Books, Records, and Documents in Electronic Form) regulate digital bookkeeping and document archiving in Germany.
Background & relevance for restaurant operators
For restaurant owners, GoBD means: all digital records — POS data, invoices, cancellations — must be stored in an unalterable, traceable, and machine-readable format. A GoBD-compliant POS system archives this data automatically.