PwC

Tax & Legal

Tax & Legal

New Finance Ministry circular on standards for the proper keeping and storage of books, records and documents in electronic form and for data access


On 28 November 2019 the Federal Ministry of Finance (MoF) issued a revised circular on standards for the proper keeping and storage of books, records and documents in electronic form and for data access (here “GoBD”) – ( IV A 4 – S 0316/19/10003 :001 (2019/0962810). Continue reading