As part of the GoBD
, audit-proof storage describes the storage of digital data in terms of correctness, completeness, security, availability, traceability, immutability and access protection. These are to be understood as central requirements for audit security and are recorded in chapter three under "General requirements" of the GoBD guidelines
In addition, these requirements must be met for the entire duration of the retention periods specified in Section 147 (3) of the German Fiscal Code (AO) of 6 or 10 years (to be found under Chapter 3, Point 27 of the GoBD Guidelines). What do these requirements look like? We explain briefly:
1. traceability and verifiability
GoBD chapter 3.1: Each document must be stored in such a way that it is clear at what time and by whom it was stored. Every change to this document must be logged and thus be traceable and verifiable.
For this purpose, fileee provides a history
. Each document and also all messages and fileee Spaces have a chronological history as a log.
GoBD Chapter 3.2.1: All documents must be filed without gaps. In order to fulfill retention obligations, documents that are relevant under tax law must be recorded in full. In addition, the same business transaction may not be recorded more than once. In this context, it is also important that you or your company not only ensure the technical part of compliance, but also the organizational aspect: "The complete and gapless recording and reproduction of all business transactions must be ensured for data processing systems through an interaction of technical (including programmed) and organizational controls (e.g. recording controls, page 12 plausibility checks for data entries (...))".
So you "only" have to make sure that you store all your business transactions in fileee. This way you can easily import documents from business emails directly. You can find more import options here
GoBD chapter 3.2.2: A central requirement is the accuracy of the data. Therefore, the original and the digital document must have a certain degree of correspondence. The digital document must be as close as possible to the original and must not, for example, contain any artifacts or image distortions that would make part of it illegible. Therefore, when scanning or transmitting, make sure that the documents are legible.
When you scan your documents with the fileee app, you can adjust the result of the scan before you file your document. With the new image enhancement
, there's usually little you need to adjust yourself. Changes of this type do not need to be logged to be considered audit-proof. It is only important that the original and the digital document match as closely as possible. For the storage of paper documents, you can use the fileeeBox.
4. timely posting and records
GoBD chapter 3.2.3: All incoming documents must find their way into the digital filing system as quickly as possible, i.e. they must be recorded "as soon as possible after they are created" (point 46). For example, a period of 10 days for "non-cash business transactions" is unobjectionable, whereas "cash receipts and cash disbursements must be recorded daily in accordance with Section 146 (1) Sentence 2 AO" (Item 48).
The various import options of
fileee are also suitable for this purpose, in order to comply with the timely recording. In addition, all input channels can be scanned as quickly as possible.
GoBD chapter 3.2.4: This stipulates that documents and records must not be filed "haphazardly". There must be a recognizable structure that is clear, unambiguous and also comprehensible. It is therefore advisable to transfer as much information as possible to the digital archive. It is also important that, in addition to compliance with the retention periods, there is also a corresponding reference to these periods.
Recognizable structures and the associated order can be created in fileee using tags
and fileee Spaces. In contrast to a classic filing system, this type of storage
does not require duplicate filing. Likewise, the retention period can be mapped directly through the audit-proof storage in fileee and the automatic deletion date as a function:
GoBD chapter 3.2.5: A document should be unchangeable through audit-proof storage. This is an essential requirement of the GoBD. Documents must be secured in such a way that subsequent modification or manipulation of the document can be ruled out. Documents may be transferred to new versions, but these changes must be documented and the original information must still be retained.
In fileee, you can download the original file at any time via the history and thus always prove in which form the document was uploaded. In addition, further versioning of documents is not necessary for compliance with GOBD requirements in fileee, since currently no changes can be made "in the document itself" or on its pages (e.g. stamps or texts can be placed on the document). As soon as you activate the function "Revision-safe storage" for a document in fileee, the document can no longer be edited. Pages can neither be edited nor deleted.
With fileee Business
as a DMS, we have taken all these points into account for audit-proof archiving. Thus, when used properly with regard to the GoBD guidelines
, this enables audit-proof storage in your company as well.