Since the publication of the BMF letter "Principles for the proper management and storage of books, records, and documents in electronic form as well as for data access (GoBD)" in November 2014, the requirements for recording and storage obligations have been further specified, not least through the revision on November 28, 2019. In practice, there is still uncertainty among companies, software manufacturers, and consultants regarding the interpretation and implementation of the GoBD requirements. For companies, the technical and organizational measures that need to be established to comply with legal requirements for orderliness and security in IT operations in the accounting-relevant area are extensive and often costly. This work presents the extensive requirements and specific problem areas from an IT perspective regarding the GoBD and provides guidance for the pragmatic achievement of GoBD compliance, rounded off with practical examples. The following topics are explained, among others: - Requirements directly related to the IT environment and necessary software functions - Type and scope of the recording and storage obligations for documents, software, and data - Technical and organizational procedural requirements and their documentation - "Progressive and retrograde traceability" and other "formal deficiencies with substantive weight" as particular challenges - Handling system migrations and decommissioning legacy systems - Process and preparation for digital audits.