The honest scope: Scandora captures documents with a content hash and a trusted timestamp, and keeps an immutable audit log; the Verfahrensdokumentation is coming soon. GoBD compliance also depends on your own archiving and retention setup. Scandora is not "GoBD-certified" — there is no such certificate — and this page is not legal or tax advice.
For a fuller walkthrough of scan-and-shred (ersetzendes Scannen), see the guide Scanning for GoBD.
What GoBD is
GoBD are the German principles for the proper keeping and storage of books, records and documents in electronic form. For scanned documents they focus on immutability (Unveränderbarkeit), traceability (Nachvollziehbarkeit), a documented process (Verfahrensdokumentation), and orderly retention for the legally required periods. GoBD compliance is a property of your whole bookkeeping process — not something any single app can grant on its own.
What Scandora provides
- Immutable capture record. When you capture a document, Scandora stores a write-once record with a content hash (SHA-256) of the finalized document and a trusted, server-set capture timestamp — separate from the metadata you can edit. A "verify integrity" action re-hashes the retained document to show it is unchanged since capture.
- Append-only audit log. Document events — capture, metadata edits (with before/after of the changed fields), exports, and deletion — are recorded as append-only entries with an actor and a server timestamp, so the history can be traced.
- Verfahrensdokumentation. Scandora will generate a Verfahrensdokumentation PDF (coming soon), auto-filled from your real profile, scanner and integration settings, to document how you capture and process documents — the basis for "ersetzendes Scannen" (destroying paper originals after scanning).
What GoBD support does not mean
- It does not mean Scandora is "GoBD-certified" or "GoBD-approved" — there is no official GoBD certificate, and we do not claim one.
- It does not mean that simply syncing scans into a plain Google Drive folder (or any cloud folder) is automatically GoBD-konform. A normal file folder does not, by itself, meet the immutability and process requirements.
- It does not replace your own archiving, your retention periods, or the review of your Steuerberater.
What still depends on you
- Keeping your records and exports for the legally required retention periods, in a system that preserves them unaltered.
- Maintaining and following your own Verfahrensdokumentation (Scandora's starting point is coming soon; the process is yours).
- Reviewing bookings and exports before they go to your accounting or advisor.
Not legal advice
This page describes the technical features Scandora provides; it is not a legal opinion and does not certify that any document or process is GoBD-compliant. If GoBD compliance matters for your business, confirm your setup with a qualified tax advisor (Steuerberater).