GoBD Compliance Agent
Continuously monitor GoBD compliance - archiving, procedural documentation, retention deadlines.
Monitors GoBD compliance of all tax-relevant processes: archiving obligations, retention periods, immutability, e-invoice archiving and completeness of procedural documentation.
Score Dashboard
What This Agent Does
GoBD compliance is not a one-time check but an ongoing task. Every tax-relevant process must be documented. Every document must be archived - in the right format, with the right retention period, immutably. Since the GoBD 2025 amendment, e-invoices must be archived as both XML and PDF. The procedural documentation is the most frequent point of objection in tax audits.
The Decision Layer makes GoBD compliance an automated process. The agent continuously checks whether all tax-relevant documents are archived, whether retention periods are met and whether the procedural documentation is complete and current. Where there are gaps, an update draft is automatically created.
The result: no more points of objection at the next tax audit. Z1/Z2/Z3 data access for the auditor is guaranteed at all times. And retention deadlines are precisely met - not too early, not too late.
Micro-Decision Table
Check archiving obligation Is the document tax-relevant and subject to archiving? Rules Engine Auditor
AO Paragraph 147 - deterministic check by document type
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Determine retention period Does an 8-year or 10-year retention period apply? Rules Engine
AO/HGB - posting documents 8 years (BEG IV), annual statements 10 years
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Ensure immutability Is the archived document protected against alteration? Rules Engine
Technical check - hash value, timestamp, signature
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Check e-invoice archiving Are both XML and PDF of the e-invoice archived? Rules Engine Auditor
GoBD 2025 - both formats are mandatory
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Check procedural documentation Is the procedural documentation complete and current? AI Agent Auditor
AI recognises gaps between documented and actual processes
Decision Record
Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.
Challengeable by: Auditor
Update procedural documentation Must the procedural documentation be updated for process changes? AI Agent Auditor
LLM creates draft of updated documentation
Decision Record
Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.
Challengeable by: Auditor
Ensure data access Is Z1/Z2/Z3 data access guaranteed for the tax auditor? Rules Engine
Technical check of access paths
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Compliance dashboard What is the current GoBD compliance status? Rules Engine
Aggregation of all compliance metrics
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Monitor retention deadlines Must documents be deleted after retention period expiry? Rules Engine Auditor
Calendar-based deadline monitoring
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Challengeable by: Auditor
Assess compliance risks Are there open compliance risks that must be escalated? Human Auditor
Judgement in risk assessment and prioritisation
Decision Record
Challengeable: Yes - via manager, works council, or formal objection process.
Challengeable by: Auditor
Decision Record and Right to Challenge
Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.
Prerequisites
- Document management system (DMS) with API access
- Access to all tax-relevant data sources (ERP, e-invoice archive, document archive)
- Existing procedural documentation as baseline
- Configured retention periods per document type
Governance Notes
Core of GoBD compliance. The agent monitors compliance with GoBD (principles for proper management and storage of books, records and documents in electronic form). Key legal bases: AO Paragraph 147 (retention obligations), AO Paragraph 146 (record-keeping regulations), HGB Paragraph 257 (retention of documents).
Since BEG IV (Bureaucracy Relief Act IV), posting documents have a shortened retention period of 8 years. E-invoice archiving per GoBD 2025 requires storage in original format (XML) plus visualisation (PDF). The procedural documentation is the most frequent point of objection in tax audits.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The GoBD Compliance Agent is the central compliance monitoring instance for all Finance agents. The archiving framework and deadline monitoring are used by every agent that processes tax-relevant data. The automated procedural documentation becomes the differentiator: the Decision Layer generates the documentation the tax office demands - automatically, not retrospectively.
Builds Decision Logging and Audit Trail used by the Decision Layer for traceability and challengeability of every decision.
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Frequently Asked Questions
Must all companies work GoBD-compliantly?
Yes. GoBD applies to all companies that process tax-relevant data electronically - regardless of legal form and size. Freelancers and small companies are also subject to GoBD.
What happens when the tax auditor finds a GoBD violation?
Missing or deficient procedural documentation can lead to rejection of the bookkeeping. The tax office then estimates the tax base - typically to the company's disadvantage. The GoBD Compliance Agent prevents exactly this scenario.
How is the procedural documentation kept current?
The agent monitors process changes continuously. When a new agent is introduced, a rule changed or a system replaced, it creates a draft of the updated documentation. The final approval is given by the responsible clerk.
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