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, XSD, Mustang, 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 (GHOA-1671)
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.