GoBD-compliant bookkeeping: no shoebox, no Word procedure doc

Norman archives receipts in an audit-proof way, logs every change with a timestamp, and delivers Z1/Z2/Z3 data access and DATEV exports for the German tax audit: bookkeeping, bank match, and VAT stay in the same system.

Built for businesses that have to live GoBD, not just sign it

Receipts, postings, payments, and tax data work together in one system: with timestamps, audit trail, and an export that German tax auditors recognise.

Automated bank categorization (SKR03/04)

Norman continuously assigns bank movements to the right accounts and suggests matching SKR03/04 postings.

Bank feedSynced
Receipt
Team lunch · 84.20 €
IMG_2841.jpeg
Transaction
Oberholz · Aug 10, 2026
Card payment

Smart receipt matching

Forward receipts via app or email. Norman extracts the data and matches them with transactions.

Real-time expense tracking

All expenses broken down by category, automatically updated, and available at any time.

ExpensesOffice rent1,200 €Software340 €Travel costs890 €Entertainment280 €
InsightsActive 24/7
Profit margin is down 6%

Financial overview at a glance

Revenue, expenses, and open items in one dashboard that updates with every booking.

AI-powered insights

Norman identifies savings opportunities, flags unusual bookings, and gives you actionable recommendations.

AI insights
Deduction foundHome-office allowance
UnusualDuplicate payment to vendor
  • Hosted in Germany
  • Audit-proof archiving
  • 10-year retention
  • DATEV and IDEA export
  • Procedure documentation included

How GoBD gets fulfilled day to day, with no extra workload

Norman builds the GoBD principles into the live bookkeeping flow instead of treating them as a separate compliance project.

Capture receipts audit-proof

Incoming invoices, receipts, and e-invoices arrive by email, upload, or API, get timestamped on intake, and are stored as immutable records under §147 AO.

Post entries completely and on time

Bank activity, invoices, and receipts get booked without silent overwrites: every change stays in the audit trail, fulfilling the traceability and immutability principles.

Data access and procedure doc

Z1/Z2/Z3 access is ready for the German tax audit: structured DATEV / IDEA-compatible export plus a procedure documentation that grows with your setup, exactly what auditors expect.

What Norman removes from GoBD compliance

Norman replaces paper archives, receipt hunts during tax audits, and Word procedure docs with one audit-proof workflow with timestamps and an audit trail.

Paper archives

for the 10-year retention period

Receipt hunts

when the tax audit asks for Z1/Z2/Z3

Word procedure docs

that never match the real process

Norman instead of paper folders and Excel bookkeeping

Receipt archive, audit trail, procedure documentation, and data access meet GoBD inside the live system, instead of being rebuilt from folders, Word files, and spreadsheets.

NormanPaper folders + Excel bookkeeping
Receipt archiveAudit-proof, timestamped, original file keptPaper in folders and PDFs in the inbox
Immutability & audit trailEvery change logged, nothing silently overwrittenExcel cells can be rewritten after the fact
Procedure documentationLiving document that grows with your Norman setupOne-shot Word file that's stale after six months
Z1/Z2/Z3 data accessStructured DATEV and IDEA export for the tax auditStacks of PDFs and last-minute Excel rebuilds

Plans that grow with your workflow

Start free and unlock tax, team, and automation features when you need them.

Yearly (3 months free)Monthly

Free

Invoicing and bookkeeping.

€0

/month (excl. VAT)

  • Complete double-entry bookkeeping
  • AI Autopilot
  • Unlimited e-invoicing
  • Bank sync (1 account)
  • Receipt capture
  • AI usage limits apply

Pro

Reports, insights, and advisor tools.

€9
- 25%

/month (excl. VAT)

  • BWA & financial reports
  • AI tax insights
  • DATEV export
  • Tax advisor access
  • Invoicing Pro plan
  • Higher AI limits

Max

Tax filings and team access included.

€39
- 25%

/month (excl. VAT)

  • UStVA & ZM filing
  • Annual filings (USt & GewSt)
  • Multi-user access
  • Bank sync (5 accounts)
  • Invoicing Pro plan
  • Unlimited Norman AI

Start GoBD compliance with Norman

Start for free and bring invoices, receipts, bookkeeping, and taxes into one workflow.

Start for free

FAQ

What are the GoBD and who has to comply?

GoBD are the German Ministry of Finance principles for keeping digital books and records (§§145–147 AO). They apply to every business with tax record-keeping duties: from Freiberufler running an EÜR up to UG/GmbH with full bookkeeping. The core principles: traceability, completeness, correctness, timely recording, immutability, a 10-year retention period, and a procedure documentation.

Are receipts in Norman archived in a GoBD-compliant way?

Yes. Incoming invoices, receipts, and e-invoices are captured with a timestamp, kept in their original file, and stored as immutable records, including an audit trail for any later changes. That meets §147 AO requirements for audit-proof retention across the full 10-year period.

Do I need procedure documentation, and does Norman help with it?

Yes. Procedure documentation is mandatory: it describes how receipts are captured, posted, and archived. Norman ships a template and a living document that mirrors the processes you actually run (mailbox intake, bank reconciliation, audit trail, retention). At an audit you don't have to explain from scratch what Norman is doing.

How does data access for the tax audit work (Z1/Z2/Z3)?

Norman supports all three access types: Z1 (the auditor reads directly inside the system), Z2 (mediated access through you), Z3 (data carrier handover). For Z3, a structured DATEV / IDEA-compatible export is ready: the auditor gets the same data quality as from a traditional firm, without you exporting PDFs into a folder.