GoBD stands for “Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form”, the German tax authority’s principles for keeping and archiving digital books and records. There is no direct English equivalent, so the German term is used even in English-language contexts. GoBD defines how digital records must be kept and remain auditable. For ERP, this means invoices, postings, and business transactions must be stored so they are traceable, complete, and unalterable.

Practical requirements:

• Records linked to the underlying transaction (order, goods receipt, project), not stored in disconnected tools
• Documented approval and change history
• Export for audits and tax advisors without manual re-entry
• Clear retention periods and access controls

E-invoicing with XRechnung and ZUGFeRD raises the bar further: structured data plus PDF, received and posted directly in the ERP process. Separate tools alongside the ERP make audit-proof records harder to maintain.

When selecting an ERP, check: how are records archived? Can audit trails be exported? Does the accounting interface fit the tax advisor’s workflow (integrations)?

GoBD is not a Nuclos-specific topic, but it is a filter for every system decision in the finance and order management space.