GoBD compliance
GoBD (Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form) is a German regulation for digital document archiving. Paperarchive supports GoBD-compliant document management on a per-space basis.
When enabled, Paperarchive automatically archives documents, applies retention periods, protects archived documents from changes, and logs all modifications to an immutable audit trail.
Who needs GoBD
GoBD applies to all taxpayers in Germany who keep digital records. If you run a business, are self-employed, or manage tax-relevant documents digitally, GoBD rules apply to you. The key requirements are:
- Documents must be stored unaltered for the legally required retention period.
- Changes must be traceable through an audit trail.
- Documents must not be deleted before the retention period expires.
- The integrity of stored files must be verifiable.
How to enable GoBD for a space
GoBD is a per-space setting. Each space can independently have GoBD enabled or disabled. Documents inherit GoBD rules from the space they belong to.
- Go to Settings > Spaces.
- Click the space you want to configure.
- Expand the Advanced section at the bottom of the modal.
- Toggle GoBD-compliant archiving on.
- Click Save.
GoBD can only be enabled on existing spaces, not during space creation.
You can also disable GoBD for a space by toggling it off and saving. Disabling GoBD removes the compliance rules for future documents but does not retroactively change documents that were already archived.
What happens when GoBD is enabled
When you enable GoBD for a space, every document uploaded to that space is automatically processed with the following compliance features.
Automatic archiving
After Paperarchive finishes processing a document (OCR, AI analysis, categorization), the document is automatically archived. You do not need to archive documents manually. Once archived, the document is locked and its core fields cannot be changed.
Retention periods
A retention period is automatically applied based on the document type that Paperarchive detects during analysis. The retention period starts at the end of the calendar year of the document date, not the upload date.
For example, an invoice dated March 15, 2024 has a retention period that starts on December 31, 2024 and expires on December 31, 2034 (10 years).
The following retention periods apply:
| Document type | Retention | Legal basis |
|---|---|---|
| Invoices | 10 years | HGB 257, AO 147 |
| Receipts | 10 years | HGB 257, AO 147 |
| Contracts | 10 years | HGB 257 |
| Insurance policies | 10 years | HGB 257 |
| Bank statements | 10 years | HGB 257, AO 147 |
| Letters and correspondence | 6 years | HGB 257, AO 147 |
| Notices and official documents | 6 years | AO 147 |
If a document type is not listed above, a default retention period of 10 years is applied.
File integrity
A SHA-256 hash is computed for every uploaded file. This hash acts as a digital fingerprint and serves two purposes: integrity verification and duplicate detection. If the stored file were ever altered, the hash would no longer match, making tampering detectable. The hash is also used to prevent duplicate uploads across your library.
Hashes are computed both on the client (during upload) and on the server (during processing) and compared to ensure upload integrity. The hash, the algorithm used, and the timestamp of computation are stored alongside the document.
File hashing is active for all documents regardless of the GoBD setting.
Audit trail
Every change to a document is automatically logged to an immutable audit trail. This includes changes to:
- Document name
- Document content
- Sender
- Category
- Space assignment
- Document date
- Deletion status
- Archive status
- File hash
The audit trail is append-only. Log entries cannot be edited or deleted, even by administrators. This ensures a complete, tamper-proof history of every document action.
Audit logging is active for all documents regardless of the GoBD setting.
What is protected after archiving
Once a document is archived in a GoBD-enabled space, the following fields are permanently locked and cannot be changed:
- The document content (extracted text)
- The original filename
- The document date
- The assigned sender
- The assigned category
- The file hash
- The stored file itself
- The deletion status (cannot be soft-deleted or restored)
Fields that remain editable after archiving include tags, processing hints, and other non-core metadata.
Deletion rules
GoBD enforces strict rules about when documents can be deleted.
Documents that cannot be deleted
- A document that has been archived in a GoBD-enabled space cannot be deleted. This is permanent.
- A document with an active retention period (the retention expiry date is in the future) cannot be deleted, even if it has not been archived yet.
These rules are enforced at the database level. They cannot be bypassed through the UI or the API.
Documents that can be deleted
- Documents in spaces without GoBD enabled can always be deleted, regardless of their archive or retention status.
- Documents whose retention period has expired and that have not been archived can be deleted.
When you move a document between spaces
If you move a document from a GoBD-enabled space to a regular space, the document's existing archive status and retention period remain on the document record. However, the GoBD guard rules only apply while the document is in a GoBD-enabled space. Moving it to a non-GoBD space effectively removes the deletion protection.
If you move a document into a GoBD-enabled space, it will be subject to GoBD rules going forward but will not be automatically archived. Only documents processed in a GoBD space receive automatic archiving.
Things to know
- GoBD is per space, not per document. All documents in a GoBD-enabled space follow the same rules.
- Archiving happens automatically after processing. You do not need to trigger it manually.
- Archived documents are permanently locked. There is no way to un-archive a document.
- The minimum retention period under GoBD is 6 years (for business correspondence). Most document types require 10 years.
- File hashing and audit logging are always active for all documents across all spaces. Enabling GoBD adds archiving, retention enforcement, and deletion protection on top of that.
- Disabling GoBD on a space does not retroactively remove archive locks or retention periods from documents that were already archived.
Process documentation
For a full technical description of how Paperarchive implements GoBD compliance - including data flows, security measures, and legal references - see the process documentation.