What you will get from this guide
In Germany, GoBD requires proper retention and traceability of accounting-relevant documents, including bank statements.
The key idea: keep the original documents, document every transformation (PDF → CSV), and make sure files cannot be changed without leaving traces.
Step-by-step
1. Archive the originals (PDFs) in a stable system
Store original statements in a write-protected or versioned archive. Keep them organized by account and period.
2. Document conversions and keep exported CSV/DATEV files
If you convert PDFs to CSV, record when and with which profile/tool it happened. Store the export alongside the original PDF.
3. Use consistent exports and reconcile regularly
Prefer repeatable exports (profiles) over manual edits. Reconcile totals against statements so your records stay complete.
Best practices
- Avoid manually editing transaction data; re-export instead so changes are traceable.
- Use clear folder naming and keep a simple log for conversion batches.
- Restrict access and keep backups; audit-proof storage is also about availability.
FAQ
Do I need to keep both PDF and CSV?
Keep the original PDF (or original export from the bank) as the source document. CSV is a derived working format that should be traceable back to the original.
Does GoBD require a specific tool?
No. It requires processes: retention, immutability, and traceability. Many tools can work if your workflow enforces these principles.
German original (more detail)
If you want the full German version with screenshots and extra edge cases, open the original guide here: