Revisionssichere Archivierung Gesetz Patched [ POPULAR • 2027 ]

Archiving systems must balance the requirement for long-term storage with the right to erasure ("Right to be Forgotten" under GDPR). However, national laws (like retention periods in the AO) generally take precedence for accounting data, providing a legal exception to deletion requests until the retention period expires.

The law dictates specific periods, which typically begin at the end of the calendar year in which the document was created. revisionssichere archivierung gesetz

Failure to implement revisionssichere Archivierung can lead to severe consequences: Archiving systems must balance the requirement for long-term