GoBD
GoBD are the German tax-authority principles for keeping and storing books and records in electronic form in a complete, unalterable and traceable way.
GoBD covers how digital records must be captured, indexed, kept and made auditable. Key demands are that entries cannot be silently changed, that every change leaves a trace, and that a procedure is documented.
For an AP workflow this means every invoice, every coding decision and every approval has to be logged and preserved. There is no such thing as GoBD certification, only working in a GoBD-aligned way.
Cortena keeps a per-invoice activity log and works in a GoBD-aligned way, while the archive of record stays in DATEV.