The GoBD have applied in Germany to all retailers since January 1, 2017.
They set requirements for the storage and retention of cash register-related data.
With Pickware POS, all guidelines can be met.
There is currently no certification by the legislator. Only the taxpayer is liable.
Starting in April 2017, DATEV will offer an online archiving service to make it easier to meet the GoBD requirements.
Since January 1, 2017, the “Principles for the proper keeping and retention of books, records and documents in electronic form, as well as for data access” – in short: GoBD – have applied to all retailers. The GoBD were published by the Federal Ministry of Finance as an administrative circular and govern the immutability, traceability, and protection requirements for tax-relevant data. The current version is based on the BMF circular dated November 28, 2019, and was most recently amended by the circular dated March 11, 2024 (effective since April 1, 2024). Further amendments were made through an additional BMF circular dated July 14, 2025.
In addition to explaining the individual principles, the document also sets out requirements for the internal control system (ICS) and for data security, retention, and disclosure. We explain the most important of these requirements below, and how they are met with Pickware POS.
Content of the GoBD and how Pickware POS meets it
Principles of the GoBD
Principle of... | Explanation | Met in Pickware POS? |
Traceability and verifiability | No transaction may be recorded without a supporting document. | Yes, Pickware creates a supporting document for every transaction and stores it in the Shopware database. |
Completeness | All records must be recorded, and no record may appear twice. | Yes, every transaction from Pickware POS is automatically stored in the Shopware database with a unique identifier. |
Accuracy | All records must correspond to the truth. Nothing may be recorded that did not actually happen. | Yes, as long as all entries at the till correspond to the truth, exactly that is recorded. There is no way to manipulate the till. |
Timely bookings and records | All transactions must be recorded immediately. Cash deposits and withdrawals on the same day. | Yes, all transactions from Pickware POS, including cash deposits and withdrawals, are stored live in the Shopware database immediately. |
Order | The recording of transactions must follow a specific order (e.g. sorted by date, last name, etc.) | Yes, all transactions are stored in a database table sorted by date and assigned a unique ID. |
Immutability | All transactions must be stored individually and immutably. It must also be ensured that the records are not altered by a change to the master data. | Yes, the records from Pickware POS are stored individually in the Shopware database. A change to the master data (e.g. the customer's customer group or the tax rate of a product) does not lead to a change in the records. In addition, Pickware provides no way to delete records once they have been saved. Even when orders are deleted, all records remain intact. |
Further requirements from the GoBD
In addition to the general principles, the circular sets out further requirements for specific areas. The most important of these are listed below.
Internal control system (ICS)
Cash register records must be protected by setting up appropriate access rights. Since the Pickware POS user interface, the Shopware backend, and the Shopware database are protected by user management with personal, encrypted passwords, this requirement is met with Pickware POS.
Data security
All records must be protected against loss (e.g. being unfindable, destruction, loss, and theft). This also includes accidental deletion of data. To meet this requirement, we recommend (regardless of the GoBD) making daily backups of your Shopware database and storing them with an archiving service.
Retention
All records must be machine-evaluable, exportable, and stored in an orderly manner for the duration of the retention period (generally 10 years). Since all data recorded with Pickware POS is stored in the Shopware database, it is necessary to make regular backups of the database and to keep them in a specific order (e.g. sorted by date) for the duration of the retention period. In addition, we recommend exporting and storing the daily cash register report created with Pickware POS as a PDF.
FAQ
Is there a certification by the legislator confirming that my cash register system meets the GoBD?
Unfortunately, the legislator does not provide for certification of individual cash register systems. Even positive attestations as part of a tax audit carry no binding weight. Although the circular mentions that “certificates” or “attestations” from third parties or from the manufacturer of the cash register system can help when selecting a software product, they have no binding effect on the tax office.