Was ist GoBD und wie betrifft es mein Magento?

GoBD = Grundsätze zur ordnungsmäßigen Führung und Aufbewahrung von Büchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff. In plain English: the German rules for how digital business records (orders, invoices, customer master data) must be stored and retrieved for tax audits.

What it means for Magento:

• Immutability — once an invoice is issued, the source record cannot be silently edited. Magento’s order & invoice tables are append-only by design, but custom modules and refund flows must preserve audit trails
• 10-year retention — every order, invoice, credit memo, and shipment doc must be stored for 10 years in a tamper-evident way
• Audit access — on tax-authority request, you must be able to export Z3 (full data) format within a reasonable time
• Procedure documentation — Verfahrensdokumentation describing how data flows through Magento, your ERP, and your archive

We typically pair Magento with a GoBD-certified archive (e.g. d.velop, EASY Archiv, or a DATEV-DMS bridge) and emit invoices to the archive at order-paid event. The Magento DB stays the system of record; the archive is the audit-ready vault.