Context
GoBD-compliant is not a certification: no official body certifies software as GoBD-compliant. What exists are procedural documentation and auditor opinions on one specific implementation. Alongside immutability the GoBD require traceability by a knowledgeable third party.
What GoBD-compliant means, and what it does not
Related facts
Checked against the source named above on 08/09/2026. We publish only statements traceable to a statute, an official journal, a BMF or BZSt publication, or to one of our own disclosed datasets. This page states the legal position and is not legal or tax advice.