Build German GoBD Data-Access Export (GoBD Z3 — index.xml)

Skill: Convert accounting records into a GoBD Z3 export package

Region: Germany (Deutschland) Category: Legal / eDiscovery — Audit readiness Does: Takes structured accounting/booking records and assembles a GoBD export package (index.xml + the original data files in a ZIP) in the IDEA-compatible "Beschreibungsstandard" format for Z3 Datenträgerüberlassung to a Betriebsprüfer (tax auditor) and for litigation-hold readiness. Spec: BMF — GoBD (BMF-Schreiben 28.11.2019) / GDPdU Beschreibungsstandard for index.xml (current version)

Under § 147 AO and the GoBD, taxable persons must keep books in machine-readable form and grant the tax authority data access. The Z3 access lets the auditor receive a data carrier; the standard package is an index.xml that describes each table's structure plus the raw data files (usually fixed-length or delimited), readable by IDEA/audit tooling. Produced on demand for an audit or hold. Element names follow the Beschreibungsstandard, not a verbatim DTD.

When this applies

• A Betriebsprüfung (tax audit) requests Z3 access (Datenträgerüberlassung) to the bookkeeping, or counsel imposes a litigation hold requiring an immutable, described extract of accounting data.
• Covers GDPdU/GoBD-relevant tables: journal/Buchungssätze, master data (accounts, customers, vendors), cash-register/POS data, invoices, and other tax-relevant records.
• Use for the structured-data deliverable; unstructured documents (e.g. scanned invoices) are referenced or supplied alongside.

Structure (FORM → XML)

index.xml (DataSet)
   Media / DataSupplier        company name, location, comment
   Table (per exported table)
      URL                      data file name in the ZIP (e.g. buchungen.csv)
      Name / Description       human label of the table
      Validity / Range         date range covered
      DecimalSymbol / Digit    "," and "."
      VariableLength / Fixed   record format
      VariablePrimaryKey       key column(s)
      Column (per field)
         Name, Description, DataType (Numeric/AlphaNumeric/Date)
         Accuracy (decimals), Format (date mask), MaxLength
ZIP package: index.xml + Gdpdu-01-09-2004.dtd + the data files

Data rules

• The index.xml must exactly describe every data file: column order, data types, decimal symbol/accuracy, and date format must match the bytes in the file, or the import fails.
• Use the GDPdU/GoBD Beschreibungsstandard (include the referenced DTD); typical encoding and separators must be declared (e.g. delimiter, text qualifier) consistently across tables.
• Amounts are exported as stored (EUR with the declared decimal accuracy); do not re-round — the export must reproduce the original booked values for reconciliation.
• Records must be complete, unalterable, and reconcilable to the financial statements / VAT returns for the period; preserve the audit trail (Verfahrensdokumentation referenced separately).
• Provide the correct period coverage and a stable primary key per table so the auditor can join master and transaction data.

Worked example (outline)

index.xml DataSet, supplier "Muster GmbH, München", period 2025-01-01..2025-12-31
Table "Buchungen" -> buchungen.csv (variable length, ; delimiter, decimal ",")
   Column BelegNr   AlphaNumeric  MaxLength 20  (primary key)
   Column Datum     Date          Format DD.MM.YYYY
   Column Konto     AlphaNumeric  MaxLength 8
   Column Betrag    Numeric       Accuracy 2
ZIP: index.xml + Gdpdu-01-09-2004.dtd + buchungen.csv + konten.csv

The package is handed to the Betriebsprüfer for IDEA import; table totals reconcile to the GuV/Bilanz and the VAT returns for 2025.

Validation checklist

• index.xml present with the referenced DTD; one Table per data file
• Column definitions (type, accuracy, date format, max length) match the data files exactly
• Decimal symbol, delimiter, encoding, and primary keys declared consistently
• Correct period coverage; amounts exported unrounded as booked
• Records complete and reconcilable to financial statements / VAT returns
• Data immutable (litigation-hold integrity); Verfahrensdokumentation available on request
• Package imports cleanly into IDEA/audit tooling for Z3 access

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (bmf.bund.de / GoBD) guidance before use.