{"id":4438,"date":"2026-04-20T08:46:35","date_gmt":"2026-04-20T08:46:35","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4438"},"modified":"2026-09-07T09:09:02","modified_gmt":"2026-09-07T09:09:02","slug":"digital-archiving","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/digitale-archivierung\/","title":{"rendered":"Digital archiving"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>Digital archiving<\/strong> refers to the electronic retention of business documents and data over the prescribed period. In the process, information subject to retention requirements must be kept organised, accessible and traceable.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What does digital archiving mean?<\/h2>\n\n  <p>With digital archiving, documents subject to retention requirements are not stored exclusively in paper form, but are saved electronically and kept available for the respective retention period.<\/p>\n\n  <p>This may include, for example, booking slips, invoices, business letters or other tax-relevant electronic documents.<\/p>\n<\/section>\n\n<section id=\"anforderungen\">\n  <h2>What requirements apply to digital archiving?<\/h2>\n\n  <p>Electronically stored documents must remain available and legible throughout the prescribed retention period in particular. For electronic accounting and recording systems, the requirements of <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a> to be taken into account.<\/p>\n\n  <p>The essential requirements include, in particular:<\/p>\n\n  <ul>\n    <li>organised and traceable storage<\/li>\n    <li>Completeness of the information subject to retention periods<\/li>\n    <li>permanent availability and readability<\/li>\n    <li>Protection against unauthorised or inexplicable modifications<\/li>\n    <li>possibility of the required data access and evaluation<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"aufbewahrung\">\n  <h2>Connection with the Aufbewahrungsfrists<\/h2>\n\n  <p>How long a document must be digitally archived depends on the respective legal <a href=\"\/en\/glossary\/retention-periods\/\">Retention period<\/a>. The duration depends on the type of document or record.<\/p>\n\n  <p>Therefore, the digital format fundamentally changes nothing about the fact that documents subject to retention requirements must be kept available for the legally prescribed period.<\/p>\n<\/section>\n\n<section id=\"abgrenzung\">\n  <h2>Digital archiving and file storage \u2013 what is the difference?<\/h2>\n\n  <p>Simply saving a file is not automatically equivalent to proper digital archiving.<\/p>\n\n  <p>During archiving, the requirements for retention, traceability, availability and, where applicable, data access that apply to the respective document must also be met.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/process-documentation\/\">Process documentation<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[21],"class_list":["post-4438","glossar","type-glossar","status-publish","hentry","glossar-kategorien-compliance"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4438"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}