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Till & invoicing
GoBD
The German administrative rules on how tax-relevant data is to be kept and retained in digital form.
In full: principles for the proper keeping and retention of books, records and documents in electronic form, and for data access.
The practical demands: traceability, completeness, accuracy, timely entry, immutability — and a process documentation describing how all of that actually works on the estate.
That last point is the one most often forgotten and the cheapest to satisfy.
Related terms
Audit-proof record keeping
Records that cannot be altered, are complete, and can be followed.
TSE (certified security module)
The certified module that signs every till transaction and logs it so that it cannot be…
Cash register inspection (Kassennachschau)
An unannounced inspection of till records by the German tax office.
Cash count reconciliation
The property that the calculated till balance can be reconciled with the cash actually counted…
These terms in daily use, not in a glossary.
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