The principles of regular data processing-supported record keeping systems (GoBS) are 1995 rules set up by the German financial administration by letters of the Federal Department of Finance from 7 November for record keeping by means of data processing systems.

The GoBS represents an explanation to the commercial code and for tax code regarding the regular treatment of electronic documents. They were developed in co-operation with the working group for economic administration registered association (AWV). The GoBS is revised in the year 2005 by the AWV. On the publication of the new GoBS by the federal fiscal authorities at the beginning of is counted 2006.

In the GoBS the treatment of keep-requiring data and vouchers in electronic record keeping systems as well as in revision-safe document management and archives systems is regulated. A substantial quintessential point is the internal control system in such a way specified (IKS). The GoBS contains the defaults for the procedure documentation, which is necessary for the proof of the regular enterprise of the system.

Directly they have validity only for fiscal record keeping. There however numerous - straight small and middle (KMU) - enterprises a unit balance provide, affect them also according to commercial law record keeping. Because since so a large number of buyers follows these rules, they become the commercial custom and thus according to commercial law principles of regular record keeping (GoB).

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