Gesetz: Revisionssicherheit

Die gespeicherten Daten dürfen keine Widersprüche enthalten. Die elektronischen Belege müssen mit den Buchungssätzen im System übereinstimmen. Eine Verprobung muss möglich sein.

This guide provides general information based on German tax and commercial law (as of 2026). It does not replace legal or tax advice. Consult a certified tax advisor (Steuerberater) for your specific situation. revisionssicherheit gesetz

| Requirement | Explanation | |-------------|-------------| | | No subsequent changes without a documented audit trail. | | Completeness | All business-relevant data (including metadata) is stored. | | Correctness | Data reflects actual business transactions. | | Timeliness | Records are captured at the time of the transaction. | | Orderliness | Structured filing so auditors can find documents easily. | | Access protection | Restrict write/delete permissions; prevent unauthorized changes. | | Audit trail | Every change, deletion, or creation is logged (date, user, old value, new value). | This guide provides general information based on German