In the new version of the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access), which entered into force on 14 July 2025, the Federal Ministry of Finance is once again adapting the GoBD to legal changes and technical developments. Taxable persons should check whether changes to their document management system and invoicing processes are necessary. At the same time, businesses must create and maintain audit-proof and up-to-date procedural documentation in order to demonstrate compliance with the GoBD. This brings procedural documentation again into the focus of the German tax authorities.