GoBD archiving

→ Open exports in SimpliServ

This guide describes how SimpliServ stores and exports documents for accounting in an audit-proof way.

About GoBDCopy Anchor Link

GoBD is Germany's authoritative administrative regulation for the proper keeping and retention of books, records and documents in electronic form.

At its core, GoBD requires:

• traceability and verifiability,
• completeness and order,
• timely recording,
• immutability,
• machine analysability.

These principles are also the technical guideline for the archiving and export functions in SimpliServ.

What is archived?Copy Anchor Link

In the current phase, the following areas are stored in a shared compliance archive:

• Invoices
• Proposals (once sent/final)
• Receipts (final fiscal states)
• DEP7 export files per register and month

Why is this GoBD-oriented?Copy Anchor Link

The system relies on three central principles:

• Immutability: The files sit in an AWS S3 bucket with Object Lock in compliance mode.
• Traceability: Every archiving produces structured metadata, hashes and an audit record.
• Full analysability: Exports deliver the artifacts plus index.csv and export_manifest.json.

Legal framework (excerpt):

• GoBD (BMF, last revised on 14 July 2025)
• AO §146 (proper bookkeeping)
• AO §147 (retention)
• HGB §257 (retention of commercial letters)
• UStG §14b (retention of invoices)

Exports in the applicationCopy Anchor Link

SimpliServ provides direct download endpoints:

• /api/v1/archives/exports/invoices
• /api/v1/archives/exports/proposals
• /api/v1/archives/exports/receipts
• /api/v1/dep7/exports/download (direct ZIP download for the chosen period)

RetentionCopy Anchor Link

The bucket runs in compliance mode with a 10-year retention. For the document types implemented in this phase that's at least sufficient and conservative.

SourcesCopy Anchor Link

• BMF GoBD
• AO §146
• AO §147
• HGB §257
• UStG §14b
• AWS S3 Object Lock

Related topicsCopy Anchor Link

• BAO compliance — the Austrian counterpart to GoBD and how the two fit together
• Import & export data — download archive and DEP7 exports as a ZIP
• DEP export (RKSV) — the DEP7 data collection log per register and period
• Activity log — trace who changed which object and when
• RKSV logic & fiscalization — final fiscal states of receipts in the archive