Revisionssichere Archivierung Gesetz Review

The biggest practical challenge is the tension between “immutability” and the need to correct erroneous accounting entries. The GoBD solve this through Stornierung (reversal posting) instead of deletion. A second challenge arises with cloud archiving: Companies must ensure through a data processing agreement (AVV) that the cloud provider complies with § 146 AO and allows on-site audits (GoBD Rz. 215).

October 26, 2023 Subject: Analysis of legal principles, relevant laws, and technical requirements for compliant digital archiving in Germany. revisionssichere archivierung gesetz