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Prerequisite For Document Destruction According To GoB / GoBD


The term audit security refers to electronic archiving systems, with regard to requirements of the legislator for the retention obligation of information and documents for IT-supported accounting systems and in 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 retrieved by means of a search
  • All actions in the archive are logged for reasons of traceability

Auditability as the most important requirement

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 statutory regulations, including the procedural documentation, as described in the 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 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 alterable and unalterable information carriers).

For Austria

Obligation to keep records 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).


Since the permanent readability of the 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 recognised manufacturers of archiving media, who in turn can provide evidence of an appropriate certificate.

IDW PS 880 Certification

As an eligible customer of H&S, you can request the report here.


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