“GoBD-compliant” is not a property a program can have. It is a chain of evidence you build — with the software, not by buying it.
Every German accounting vendor prints GoBD on the box. Here is what the rules actually require, and which part of it is your job rather than ours.
German law applies. This page explains the German rules in English so you can judge whether PilotOS fits. The legally binding version of every page, price and term is the German one.
What the GoBD are
GoBD stands for Grundsätze ordnungsmäßiger Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form — the principles the German tax administration applies to electronic bookkeeping. They are not a certificate; they are a set of requirements an auditor checks against your actual process.
The five things an auditor looks at
- Traceability. Every entry can be traced back to a document, and every change leaves a trace. An entry is never overwritten; it is reversed and re-booked.
- Immutability. Once a period is locked, its entries cannot be altered. The lock is a technical state, not a promise in a manual.
- Completeness. Every document is recorded — including the ones that never became a transaction.
- Retention. Books and documents must be kept for eight years since the 2025 reform (ten years for certain documents such as balance sheets and invoices relating to property).
- Procedure documentation. A written description of how your bookkeeping works: which software, which steps, who may change what, how backups are made.
What the software can do, and what it cannot
PilotOS provides the technical prerequisites: an unchangeable document chain, an audit log, reversal instead of deletion, period locking, and an export an auditor can read. What it cannot do is write your procedure documentation for you, or guarantee that your staff follow it. The software delivers a template; the obligation stays with you.
The data access an auditor may request
During a tax audit the auditor may ask for three levels of access: Z1 (indirect access, printed evaluation), Z2 (direct access to the data with the auditor's own software) and Z3 (handing over the data carrier). All three end in an export — which is why the export matters more than the certificate.
Why we phrase this so carefully
Because the opposite is common and wrong. A PDF that says “GoBD-conform” proves nothing. What proves something is showing, in the product, where the log is, where the lock is, and what the export contains. That is why every status statement on this site carries a date.
Questions about the German rules
Do I need certified software?
There is no general certification requirement for bookkeeping software in Germany. What the auditor tests is whether your process is traceable and immutable. Certification exists for cash registers (TSE) and for certain interfaces — not for the bookkeeping program itself.
How long must I keep documents?
Since the 2025 reform, eight years for most bookkeeping records, ten years for certain documents such as balance sheets, annual accounts and invoices relating to property. Check the current rule for your specific document type.
What is a procedure documentation?
A written description of how your bookkeeping works: which software, which steps, who may change what, how backups and archiving are done. An auditor may ask for it. PilotOS ships a template, but writing it stays your job.
What happens during an audit?
The auditor may request Z1, Z2 or Z3 access — from a printed evaluation to handing over the data carrier. All three end in an export, which is why the export quality matters more than a logo on the box.
Retention in practice, not on paper
Eight years sounds generous until the first document has to be produced. The practical question is not the number of years but whether the record is still readable and complete at the end of them: the invoice, the booking, the bank line and the receipt have to form a chain, not four files in four folders.
That is why deletion is not an option in the program. A wrong entry is reversed, the reversal carries a date, and the original remains visible. A document that was never booked is still archived with a note. What looks like a restriction during daily work is what makes the record survive an inspection eight years later.