All companies, institutions and persons subject to accounting and recording requirements must comply with the GoBD guidelines. The Code of Conduct for Bookkeeping (GoBD) places special requirements on the financial administration when using IT systems for bookkeeping and other business information records.
The ordinance also applies to all ancillary systems of financial accounting, for example for the merchandise management system used. Manual management of all digital documents and information is expensive and time consuming. The manual processing of the data in the archive by one or more persons also increases the risk of errors occurring. Without a systematic document management system with clear archiving, you will incur long-term economic losses.