Guide

GoBD for Restaurants

GoBD governs digital bookkeeping in Germany. What it means for your restaurant.

What Are the GoBD?

The GoBD are German regulations governing how digital business records — including POS data — must be kept, stored, and provided for audits.

Sources: §147 AO — Retention Obligations, §147 AO — Retention Obligations

GoBD Requirements

Key principles:

  1. Traceability

    Every entry must be traceable from creation to balance sheet.

  2. Immutability

    Recorded data cannot be changed or deleted.

  3. Completeness

    All transactions must be recorded — including voids.

  4. Timely Recording

    Transactions must be recorded promptly.

  5. 10-Year Retention

    All POS data must be kept for 10 years.

Consequences

Non-compliance costs:

Estimation

Tax Audit

Revenue estimation — often higher than actual income.

€25,000

Fine

Retention violations: up to €25,000.

Surprise

POS Audit

Unannounced audits at any time.

GoBD-Compliant with GastroSystem

Automatic compliance:

Immutable Storage

All transactions stored tamper-proof.

Complete Logging

Every action timestamped automatically.

TSE Signature

Cryptographic signatures on every receipt.

Digital Archive

10-year GoBD-compliant archiving.

More Guides

FAQ — GoBD

Do I need a process documentation?

Yes. GoBD requires a process documentation. GastroSystem provides templates.

Must I keep data for 10 years?

Yes — all POS data, receipts, and digital records.

Is GastroSystem GoBD-compliant?

Yes — traceability, immutability, completeness, and retention.

Do I need process documentation?

Yes. GastroSystem provides templates.

Do I need a process documentation?

Yes. GoBD requires a process documentation. GastroSystem provides templates.

GoBD-Compliant from Day One

GastroSystem handles the tech — you focus on your guests.

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