The principles for the proper keeping and storage of books, records and documents in electronic form as well as for data access (GoBD) are a common term for many. Now, in July 2019, the old principles were renewed and sent by the Federal Ministry of Finance to the Supreme Financial Authorities of the Länder:
Principles for the proper keeping and retention of books, records and records in electronic form and for data access (GoBD)
GZ: IV A 4 – S 0317/19/10003 : 001
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Example: No. 7. data security
The taxpayer shall protect his computer system against loss (e.g. untraceability, destruction, destruction and theft) and against unauthorised entry and alteration (e.g. by means of access controls).
If the data, records, electronic documents and electronic records are not sufficiently protected and can therefore no longer be submitted, the accounts are no longer formally in order.
105 Example 6:
Entrepreneur irrevocably overwrites the financial accounting data of the previous year with the data of the current year.
The resulting legal consequences depend on the individual case.
The description of the data backup procedure is part of the process documentation (see 10.1). The concrete form of the description depends on the complexity and diversification of the business activity and the organisational structure as well as the IT system used.