GoBD explainded simply
What Companies Need to Know
GoBD and GDPdU regulate how companies must correctly manage and store their digital financial data, a central topic for any tax-relevant IT infrastructure.
GDPdU have been in effect since 2001 and were integrated into GoBD in 2015.
Here you will find the most important questions and answers regarding GDPdU and digital tax audits.
What do GoBD and GDPdU mean?
GDPdU regulate the principles for data access and auditability of digital documents. GoBD stands for "Principles for the proper management and storage of books, records, and documents in electronic form, as well as for data access." Behind these terms lies a clear demand: companies must correctly record their digital accounting data, store it securely, and provide it electronically in a legally compliant manner in the event of an audit. GDPdU were integrated into GoBD in 2015. They have since been updated several times (most recently in July 2025) to account for digital transformation.
Why are GoBD important?
GoBD/GDPdU-compliant accounting provides security: for tax audits, for tax inquiries, and in dealing with the tax authorities. It protects against disadvantages in the event of an audit, structures internal processes, and makes your digital business data comprehensible and transparent.
Access during digital tax audits: Z1, Z2, Z3 at a glance
What is Z1 access?
With Z1 access, the auditor receives direct read access to the ERP system. For this purpose, a special "auditor" role is set up, which exclusively accesses tax-relevant data for a defined period. This role can usually be implemented with manageable effort.
What does Z2 access mean?
Z2 provides an indirect access: a company employee operates the system and provides the information. Technically, either the "auditor" role or the existing access rights of the accompanying person are sufficient for this.
What is behind Z3 access?
In this case, a complete data set in IDEA format is transferred to the tax authorities on a data storage medium. This option is more technically complex and may require system adjustments, depending on the version of the ERP solution used.
IDEA: The Tool for Digital Auditing
What is IDEA?
IDEA stands for “Interactive Data Extraction and Analysis” and is the tax administration's primary analysis software. It enables large volumes of data to be analyzed quickly and effectively, for example, to verify completeness or identify anomalies.
What data does the auditor need?
The data must be complete, accurate, and machine-readable, particularly regarding trial balances, general ledgers, supporting documents, and timestamps. The export quality from the ERP system is crucial in this regard.
How can your company best prepare?
Ensure that your ERP system meets all GoBD-relevant requirements, particularly regarding data export, archiving, and role and authorization concepts. The add-ons from Primus Delphi Group offer efficient support here, specifically for data export from Oracle E-Business Suite and Oracle ERP Cloud.
If you are unsure whether your Oracle ERP Finance system is correctly configured and complied with legal requirements, take advantage of our Setup Review service.
Good to know
The Primus Delphi Group offers a certified add-on for Z3 access to the Oracle E-Business Suite and the Oracle ERP Cloud. This extracts all relevant data from these Oracle ERP systems and makes it available to the auditor so that they can import and analyze it using their IDEA analysis software.
Good to know:
The Primus Delphi Group offers GoBD-certified add-ons for the Oracle E-Business Suite that enable audit-proof implementation of all Z1-Z3 accesses - including IDEA-compliant data output.
