GoBD-Compliant Archiving for Car Dealerships
Audit-proof storage of all receipts, contracts, and invoices – automatic, legally compliant, and always audit-ready.
Retention Periods Are Not a Recommendation – They Are Mandatory
The GoBD (Principles for the Proper Management and Storage of Books, Records, and Documents in Electronic Form and for Data Access) apply to every business – regardless of size or legal form. Even a part-time car dealer with just a few vehicles per year is subject to these rules. Simply storing files on a hard drive, Dropbox, or USB stick is not audit-proof and does not meet the requirements.
What Does Audit-Proof Archiving Mean?
The term audit-proof describes archiving that fully complies with GoBD requirements. Six criteria must be met:
- Immutability: Archived documents cannot be altered or deleted retroactively
- Completeness: All tax-relevant documents are archived without gaps
- Retrievability: Every document must be findable within a reasonable time (indexing)
- Reproducibility: Archived documents must be viewable in readable form at any time
- Machine readability: Digital data must remain machine-readable – a PDF printout alone is not sufficient
- Logging: All access to and changes in the archive are fully documented
Digital receipts (e-invoices, PDFs) are captured automatically. Paper receipts are scanned – the so-called substitute scanning…
The Archiving Process – Step by Step
Capture Receipt
Digital receipts (e-invoices, PDFs) are captured automatically. Paper receipts are scanned – the so-called substitute scanning allows destruction of the original after proper digitization.
Index & Assign
Every document receives a unique index: document type, date, amount, business partner, vehicle VIN. This makes every receipt findable in seconds.
Store Audit-Proof
The document is stored in the archive – immutable, with timestamp and checksum. Retroactive changes are technically impossible.
Log & Provide Access
Every access to the archive is documented in the audit trail. During a tax audit, all data can be exported in GDPdU/GoBD format and provided to the auditor in machine-readable form.
Process Documentation – Often Forgotten, Always Audited
The process documentation describes how tax-relevant data is captured, processed, and archived in your business. It comprises five components: General description (software used, responsible persons), User documentation (workflows, operation), Technical system documentation (system architecture, data storage), Operations documentation (data backup, access control), and Internal control system (ICS). If the process documentation is missing during a tax audit, the tax authority can reject the entire bookkeeping – even if the entries are correct. AutoPult provides a template that you only need to supplement with your individual processes.
Retention Periods in the Car Trade
| Document Type | Period | Examples from the Car Trade |
|---|---|---|
| Accounting receipts | 10 years | Incoming and outgoing invoices, cash receipts, bank statements |
| Annual financial statements | 10 years | Balance sheets, P&L statements, inventory |
| Bookkeeping records | 10 years | Accounts, journals, cash books |
| Cash register data (TSE) | 10 years | TSE data, Z-reports, cash reports |
| Business correspondence | 6 years | Quotes, customer inquiries, order confirmations |
| Purchase contracts | 6–10 years | 6 yrs as contract, 10 yrs as accounting receipt |
| Emails with receipt character | 6 or 10 years | Orders (6 yrs), invoices via email (10 yrs) |
When Does the Retention Period Begin?
The retention period always begins at the end of the calendar year in which the document was created or received. An invoice dated March 15, 2025 must therefore be retained until at least December 31, 2035.
Special Documents in the Car Trade
Vehicle Trading
- Purchase contracts (buying and selling)
- Invoices with correct §25a notation
- Vehicle registration documents and deregistration confirmations
- Appraisals and valuations
- Commission statements
Workshop & Parts
- Work orders and cost estimates
- Workshop invoices
- Delivery notes for spare parts
- Warranty receipts
- Inspection reports (MOT/emissions)
The 10 GoBD Principles at a Glance
Traceability & Verifiability
Every journal entry must be traceable via a receipt. A knowledgeable third party must be able to gain an overview within a reasonable time.
Truthfulness & Clarity
All business transactions must be recorded truthfully, completely, and clearly. Fictitious entries are prohibited.
Completeness & Accuracy
No receipt may be missing, no transaction may be skipped. Posting errors are corrected via reversal entries – never by overwriting.
Timeliness & Order
Cash transactions must be recorded daily, non-cash transactions within ten days. The bookkeeping must be systematically organized.
Immutability
Once recorded, entries and receipts may not be altered or deleted. Changes are only permissible as documented corrections.
Continuous Recording
Business transactions must be recorded promptly and in chronological order – not only at the end of the month or year.
How AutoPult Ensures GoBD Compliance
- Automatic archiving: Every invoice, purchase contract, and receipt is automatically archived in an audit-proof manner
- Immutability: Once stored, documents cannot be altered or deleted – only reversal entries are possible
- Complete logging: Every access and action is fully documented in the audit trail
- Machine readability: Export in GDPdU/GoBD format for tax audits
- Integrated TSE: The POS system meets the requirements of the KassenSichV
- Process documentation: Template included – just add your individual processes
GoBD Compliant from Day One
AutoPult archives automatically – so you can focus on the car trade.
Frequently Asked Questions About GoBD Archiving
No. Simply storing files on a hard drive, in Dropbox, or on a USB stick is not audit-proof. Files can be altered or deleted there without any traceability. You need a system that ensures immutability, logging, and machine readability.
No. Since the introduction of substitute scanning, you may digitize paper receipts and destroy the originals – provided the scanning process is described in the process documentation and the image quality meets the requirements.
If the process documentation is missing during a tax audit, the tax authority can reject the entire bookkeeping as non-compliant and make additional tax assessments. AutoPult provides a template that you can customize to your processes.
Emails with tax-relevant content (invoices, orders, contracts) must be archived in their original format – a printout alone is not sufficient. AutoPult can automatically assign incoming emails to the correct transaction and store them in an audit-proof manner.
Yes, the GoBD apply to every business that creates or receives tax-relevant documents digitally – regardless of size or legal form. Even a one-person business with just a few vehicles per year must meet the requirements.