GoBD compliance
E-Invoice GoBD-compliant: archiving, creation and verification in Germany
One-sentence answer: Structured EN 16931 e-invoices (ZUGFeRD/Factur-X or XRechnung) make it significantly easier to meet GoBD requirements for original format and immutability of the data part than PDFs. However, the actual GoBD-compliant 8-year archiving, integrity processes and Verfahrensdokumentation remain entirely your responsibility.
Key GoBD rules for e-invoices (2026)
- Retention: 8 years (§ 14b UStG after BEG IV).
- The structured XML part must be stored in its original, unaltered form and remain intact/unchangeable.
- For ZUGFeRD/Factur-X hybrids the XML is generally sufficient for GoBD archiving unless the PDF layer carries additional booking-relevant information.
- Archiving outside a fully GoBD-certified system is permitted if technical integrity and immutability are guaranteed.
- Verfahrensdokumentation (process documentation) is critical for tax audits.
- PDF-only is not an e-invoice for mandatory B2B receipt since 2025.
What fakturai checks (KoSIT-Accept-Gate)
Same 4-layer validation as the German version: PDF/A-3b, XSD, EN 16931 Schematron, official KoSIT ACCEPT. This confirms the technical format quality of the structured data that supports GoBD archiving of that part.
What fakturai does not replace
fakturai only validates technical format compliance. It does not replace:
- Content/tax accuracy of invoice data.
- Your GoBD archiving system, 8-year storage, immutability controls or Verfahrensdokumentation.
- Process ownership and liability for tax audits or penalties.
- Accounting or tax advisory.
You remain solely responsible. No guarantees or liability from fakturai for GoBD compliance outcomes.
Practical GoBD checklist (English)
- Structured e-invoice present (valid EN 16931 profile, KoSIT-accepted).
- XML archived in original form, intact and immutable.
- Hybrid PDF archived only when it contains extra relevant data.
- Archiving solution guarantees integrity (even if not a full GoBD system).
- Verfahrensdokumentation covers receipt/validation/booking/archiving.
- 8-year retention technically and organizationally ensured.
Next steps
Free validator · Get API key · API docs
Related: German e-invoicing mandate 2025/2027 · ZUGFeRD vs XRechnung vs EN 16931 · Technical validation (KoSIT) · PDF is not an e-invoice · Create e-invoices with API & MCP
Sources (2026-06-11): BMF FAQ E-Rechnung, GoBD-Schreiben (2025-Änderungen), § 14b UStG, BEG IV. Facts cross-checked vs official BMF sources. No legal or tax advice.