Document archiving software for businesses: digital and audit-proof archiving

A system that stores completed documents digitally, unalterably and in searchable form throughout the entire retention period. It captures documents from scanning, email and specialist applications, adds metadata, protects them against alteration and makes them retrievable via search and files. Retention periods, permissions and logs are part of the system.

Software is audit-proof if it stores documents unalterably, logs changes, manages retention periods and keeps documents legible at all times. There is no official seal for this; the German GoBD (principles for proper electronic bookkeeping) and the ten VOI principles serve as the reference. enaio meets the technical requirements; the archive becomes audit-proof through its configuration and procedural documentation.

A DMS manages documents in ongoing business, with editing, versions and workflows. Archiving software retains completed documents unalterably. enaio combines both in one system, so that documents move into the archive without media breaks once the process is completed.

A solution that grows with your requirements: start with invoices and the archive, then add contracts, personnel files and workflows later. What matters are interfaces to ERP and email and a partner who supports implementation and operation, such as a certified enaio partner. enaio is used by medium-sized companies as well as by larger organisations.

There is no specific law on electronic archiving; the key provisions are Section 147 of the German Fiscal Code (AO), Section 257 of the German Commercial Code (HGB), Section 14b of the German VAT Act (UStG) and the GoBD (principles for proper electronic bookkeeping). Section 147(2) AO and Section 257(3) HGB permit retention on data carriers if it complies with the principles of proper accounting and the data remains available and legible throughout the retention period. Received commercial letters and accounting vouchers must match the original visually, while for e-invoices a match in content is sufficient. Opening balance sheets and annual financial statements must be retained in the original.

The same periods apply as for paper: ten years for books and annual financial statements, generally eight years for accounting vouchers and invoices, six years for commercial and business letters. The period begins at the end of the calendar year in which the document was created or received. As long as records are relevant for open tax assessments, the period does not expire.

PDF/A for documents, the original XML file for e-invoices, and PDF/A or TIFF with text recognition for scans. PDF/A-3 permits embedded files and is therefore the basis of ZUGFeRD. Where evaluability matters, the original format is archived as well.

Hardware WORM uses data carriers that can physically be written only once. Software WORM achieves the same goal with disk or object storage that uses a retention lock to refuse deletion and overwriting until the end of the retention period. The German GoBD (principles for proper electronic bookkeeping) permit both approaches, as well as organisational and software measures such as versioning and logging.

In principle, yes, if the scanning process is documented in organisational instructions, the scans are complete and legible and no other regulations require the original. Guidance is provided by TR-RESISCAN of the German Federal Office for Information Security (BSI), with its protection requirements analysis, quality control and transfer note.

Not for most commercial records: the German GoBD (principles for proper electronic bookkeeping) do not require TR-ESOR conformity. Preservation of evidential value in accordance with TR-ESOR makes sense if you need to keep qualified signed documents valid as evidence over many years or if you are a public authority. The guideline secures evidential value via hash trees and renewed archive timestamps.

Yes. We migrate documents and metadata from legacy systems following a test migration with volume reconciliation and checksum comparison. Links and index data are transferred as well, so that the same evaluations remain possible. Data access for tax audits is preserved throughout.

Yes. enaio is available on-premises and in AWP Consult's cloud hosting. The data centres are located in Germany and are ISO 27001 certified. For tax purposes, retention in other EU member states is permitted under Section 146(2a) of the German Fiscal Code (AO), provided that full data access remains possible.