Requirements for document destruction according to GoB / GoBD

The term revision security refers to electronic archiving systems, with regard to requirements of the legislator for the storage obligation of information and documents to DV-supported accounting systems and in the commercial law. Audit security or an audit-proof archive has the following characteristics:

  • The contents are stored unchanged (original) and tamper-proof

  • The contents can be found again through a search

  • All actions in the archive are logged for traceability reasons


H&S Heilig und Schubert Software AG assures the software-technical prerequisites for the implementation of an archiving solution that is true to the document and audit-proof in accordance with the legal regulations, including the procedural documentation, as described in national legislation.

For the Federal Republic of Germany
Principles for the proper keeping and storage of books, records and documents in electronic form and for data access, described in the German Commercial Code (§239, §157 HGB) and the German Fiscal Code (§146, §147 AO), or GoBD (formerly GDPdU and the GoBS).

For Switzerland
Obligation to keep records in accordance with accounting law 957 – 958f OR, 961 OR, 962 OR, 963 OR and the Business Records Ordinance (GeBüV, SR 221431), as well as Art. 9 GeBüV (permissible changeable and unchangeable information carriers).

For Austria
Retention obligation according to Federal Tax Code § 132 (BAO), Value Added Tax Act § 11 para. 2, § 18 para. 10 UStG 1994 and Business Code § 190, § 212 (UGB).

Procedural Documentation + IT infrastructure + Processes

Since the permanent readability of data does not depend on the software solution alone, but on the data carriers used as archiving media, H&S Heilig und Schubert Software AG works in this area with recognized manufacturers of archiving media, who in turn can provide evidence of an appropriate certificate.

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