{"id":3841,"date":"2023-01-15T12:51:00","date_gmt":"2023-01-15T11:51:00","guid":{"rendered":"https:\/\/tmp.hs-soft.com\/en\/?p=3841"},"modified":"2023-03-14T10:15:49","modified_gmt":"2023-03-14T09:15:49","slug":"audit-proof-archiving","status":"publish","type":"post","link":"https:\/\/hs-soft.com\/en\/blog\/audit-proof-archiving\/","title":{"rendered":"Audit-proof archiving: everything you need to know [2023]."},"content":{"rendered":"\t\t
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To comply with their archiving obligations, many organisations still file important documents – receipts, invoices, business records, etc. – and store them in archive rooms. – and store them in archive rooms.<\/p>

However, due to increasing digitisation, fewer and fewer physical documents are being created, while the number of documents in digital form is steadily increasing.\u00a0<\/p>

Duties and regulations are also continuously being adapted to an increasingly digitalised and networked world.<\/p>

This is precisely why electronic archiving solutions are becoming increasingly important.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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They help organisations to comply with relevant legal requirements, especially with regard to audit compliance.\u00a0<\/p>

Audit-proof archiving is imperative, as it enables you to disclose important documents, records, receipts and emails without much effort in the event of unannounced tax audits or the annual financial statement.\u00a0<\/p>

If you are not able to do this, or if there is a breach, you will have to expect heavy fines or, in the worst case, even imprisonment.\u00a0<\/p>

In this guide, we will go into everything you need to know about audit-proof archiving so that you are always prepared for a tax or company audit.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Definition: Audit-proof archiving<\/h2>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In simple terms, audit-proof archiving is the digital storage of documents, records, receipts and emails that must be kept in accordance with legal as well as tax and commercial regulations.\u00a0<\/p>

The form and duration of audit-proof archiving can be found in the legal obligations and regulations (see next section).\u00a0<\/p>

However, audit-proof archiving does not only refer to the factor “availability”, but also to the factors “inalterability”, “traceability” and “completeness”.\u00a0<\/p>

It is important to understand that these factors refer to all changes to your documents, records, receipts and emails.<\/p>

The aim is to protect them from falsification.\u00a0<\/p>

In practice, this means for you that you must meticulously record every business transaction – such as changes, overwrites or deletions – and store them in your electronic archive in a proper and traceable manner.\u00a0<\/p>

In addition, you should make sure that all documents, records, receipts and e-mails can be made readable at any time in terms of content and images.<\/p>

This is the only way to ensure complete traceability of all business transactions.\u00a0<\/p>

However, you need not worry about having to do all this manually – this is where an archiving software<\/a> supports you (see “Audit-proof archiving: archiving software as the linchpin”).\u00a0<\/p>

Some archiving solutions are even equipped with a long-term archives that allows you to store your documents, records, receipts and emails effortlessly, even for months or years.\u00a0<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Audit-proof archiving: legal basis in the DACH region<\/h2><\/div><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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The storage obligations that you as an organisation must be aware of and fulfil are extensive and complex.\u00a0<\/p>

In addition, the legal requirements in the DACH region differ greatly in some cases.\u00a0<\/p>

To give you a good overview, we have compiled the following information for you.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Audit-proof archiving: Federal Republic of Germany \n\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Principles for the proper keeping and storage of books, records and documents in electronic form as well as for data access, described in the German Commercial Code (\u00a7 239, \u00a7 157 HGB) and the German Fiscal Code (\u00a7 146, \u00a7 147 AO), or GoBD (formerly GDPdU and the GoBS).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Audit-proof archiving: Austria \n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Retention obligation according to Federal Fiscal Code \u00a7 132 (BAO), Value Added Tax Act \u00a7 11 para. 2, \u00a7 18 para. 10 (UStG 1994) and Business Code \u00a7 190, \u00a7 212 (UGB).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Audit-proof archiving: Switzerland \n\n\n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Obligation to keep records in accordance with accounting law 957 – 958f OR, 961 OR, 962 OR, 963 OR and Business Records Ordinance (GeB\u00fcV, SR 221431) as well as Business Records Ordinance Art. 9 (GeB\u00fcV; Permissible alterable and unalterable information carriers).<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Audit-proof archiving: analogue & digital<\/h2><\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Legal obligations & regulations \n<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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In principle, you must store everything that is relevant for tax purposes.\u00a0<\/p>

This applies to both analogue archiving (physical documents, records and receipts) and digital archiving (e-mails incl. attached files).\u00a0<\/p>

In this context, several aspects determine the type and duration of storage.\u00a0<\/p>

This means that several obligations and regulations may have to be complied with in order to ensure adequate, audit-proof archiving.\u00a0<\/p>

However, the obligations and regulations in question do not apply alternatively, but cumulatively.\u00a0<\/p>

To ensure that you comply with the correct duties and regulations, you should always consider the following aspects:\u00a0<\/p>