✅ All documents are stored in a non-editable final state. ✅ Any change is logged (who, when, what, old value). ✅ Deletion is impossible before the retention period ends. ✅ Metadata (date, author, document type) are preserved. ✅ You can export data for the auditor on short notice. ✅ You have a procedure manual. ✅ Your DMS/ERP is GoBD-certified or verified. ✅ You run regular audits (internal or external).
Um die gesetzlichen Anforderungen zu erfüllen, haben sich in der Praxis sieben zentrale Grundsätze etabliert, die oft als zusammengefasst werden: revisionssicherheit gesetz
| Requirement | Explanation | |-------------|-------------| | | No subsequent changes without a documented audit trail. | | Completeness | All business-relevant data (including metadata) is stored. | | Correctness | Data reflects actual business transactions. | | Timeliness | Records are captured at the time of the transaction. | | Orderliness | Structured filing so auditors can find documents easily. | | Access protection | Restrict write/delete permissions; prevent unauthorized changes. | | Audit trail | Every change, deletion, or creation is logged (date, user, old value, new value). | ✅ All documents are stored in a non-editable final state