{"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":"2026-09-01T20:10:14","modified_gmt":"2026-09-01T20:10:14","slug":"digital-archiving","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/digitale-archivierung\/","title":{"rendered":"Digital archiving"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Requirements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Digital archiving<\/strong> means storing business documents electronically in such a way that they <strong>Arranged<\/strong>, <strong>complete<\/strong>, <strong>understandable<\/strong> and within the legal <a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a> Remain available and verifiable at all times.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>Digital archiving relates to all documents that are for <a href=\"\/en\/glossary\/financial-accounting\/\">Financial accounting<\/a> and proof of evidence are relevant \u2013 e.g. incoming and outgoing invoices, booking receipts, contracts or structured datasets from digital processes.<\/p>\n        <p>What's important is not just \u201efiling\u201c, but an archive structure that ensures retrievability, completeness, and auditability.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>Digital archiving is related to commercial and tax law retention obligations, as well as the principles of <a href=\"\/en\/glossary\/proper-bookkeeping\/\">proper bookkeeping<\/a>. For electronic procedures, specify the <a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a> Requirements for traceability, documentation, and data access.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Systematic classification in the compliance cluster<\/h2>\n        <ul>\n          <li><a href=\"\/en\/glossary\/proper-bookkeeping\/\">Proper bookkeeping<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/gobd\/\">GoBD<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/process-documentation\/\">Process documentation<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/internal-control-system-ics\/\">Internal Control System<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/operational-review\/\">Company audit<\/a><\/li>\n          <li><a href=\"\/en\/glossary\/calculation\/\">E-invoice<\/a><\/li>\n        <\/ul>\n        <p>Digital archiving is the \u201eendpoint\u201c of many processes (document processing, accounting, approvals) and must therefore be integrated into the entire workflow.<\/p>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>Core requirements<\/h2>\n        <ul>\n          <li><strong>Order and Findability<\/strong> Documents must be stored in a structured way and be retrievable.<\/li>\n          <li><strong>Completeness<\/strong> All relevant documents and associated data components must be archived.<\/li>\n          <li><strong>Traceability<\/strong> Origin, processing steps and assignment to the business transaction must remain traceable.<\/li>\n          <li><strong>Protection against unnoticed changes:<\/strong> Unauthorised changes must be prevented or detectable.<\/li>\n          <li><strong>Readability and availability<\/strong> Documentation must remain usable for the entire retention period.<\/li>\n        <\/ul>\n        <div class=\"snippet tip\">\n          <p><strong>Practical<\/strong> Requirements are typically made via a clear <a href=\"\/en\/glossary\/process-documentation\/\">Process documentation<\/a> and controls in <a href=\"\/en\/glossary\/internal-control-system-ics\/\">IKS<\/a> secured.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical procedure<\/h2>\n        <ol>\n          <li>Document capture (e.g. invoice, receipt, contract)<\/li>\n          <li>Assignment to the business transaction (document chain)<\/li>\n          <li>Archiving in a suitable system (structured storage)<\/li>\n          <li>Ensuring access, search and export capabilities for audit purposes<\/li>\n          <li>Storage until the expiry of the deadline and orderly deletion\/destruction, where permissible<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Digital archiving is particularly relevant when processes are electronic \u2013 for example, in digital document processing or when <a href=\"\/en\/glossary\/calculation\/\">E-invoice<\/a>. For exams, it is crucial that documents are complete and can be provided in an understandable way.<\/p>\n        <p>A common focus is on a consistent audit trail: from receipt through authorisations and posting to archiving.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Unstructured storage with no clear link to the business transaction<\/li>\n            <li>Missing archiving of relevant data components (e.g. structured content)<\/li>\n            <li>Unclear responsibilities and inadequate internal controls (IKS)<\/li>\n            <li>Process changes without updating the procedure documentation<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Is digital archiving the same as \u201esaving files\u201c?<\/h3>\n        <p>No. Archiving means orderly, traceable and timely storage \u2013 including retrievability and auditability.<\/p>\n      <\/div>\n\n        <h3>Must digital records be kept for the same length of time as paper records?<\/h3>\n        <p>Yes. The statutory <a href=\"\/en\/glossary\/retention-periods\/\">Retention periods<\/a> apply regardless of the medium.<\/p>\n\n        <h3>What role does the company audit play?<\/h3>\n        <p>On a <a href=\"\/en\/glossary\/operational-review\/\">Company audit<\/a> Relevant documents must be organised and able to be provided within a reasonable timeframe.<\/p>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Digital archiving is a central building block of compliance in accounting. It ensures that records are kept in an orderly, complete, and auditable manner \u2013 especially in conjunction with GoBD, procedural documentation, and internal control systems (IKS).<\/p>\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}]}}