Thank you for your reply. Am Dienstag, 4. Oktober 2016 14:49:20 UTC+2 schrieb Timitos: > > > These requirements are: > > * book entries or records must not be changed in such a way that > > their original content cannot be retrieved or determined any more, > > * later changes are to be made in such a way, that the original > > content as well as the fact that changes were made, are recognizable, > > * when master data is changed, the distinct meaning in the according > > transaction data has to be recognizable afterwards. > I think that these 2 features should meet the legal requirements but > maybe except for the requirement that is defined by 'unchangeable'. All > the data is stored in a database and i do not see any proper technical > way how to make the content of it 'unchangeable'. For me the GoBD are > are quite vague about this term. >
According to the GoBD Guidlines [1], pages 28-29, 'unchangeable' (that is how I've translated) means: 'The electronic data processing procedure must guarantee, that all information (programs and data stock), which has been introduced once into the data processing process (receipt, entry, etc.), cannot be aborted/suppressed or rewritten without an identification as such, deleted, edited or falsified/manipulated, too. Already inserted information into the data processing procedure is not allowed to be replaced by new data without proper identification.' Measures to prevent such manipulation can be on the hardware and on the software side. Software measures listed there are: 'Safeguarding or backup (depends on the translation and intention of the guideline itself), blocking, locking up, erase marker, automatic logging, versioning, historicizing.' This is to be regarded as a 'should'-requirement. The guideline comments on this as follows, p. 32: By using of additional internal safety measures (checksums, validity check, system protocols/logs, technical authorisation, etc.) attempts of manipulation of data "bypassing the planned process" can be prevented in most cases or at least be detected.' I have never had the pleasure of a tax audit, so I have no experience at all with the tax auditors/inspectors in Germany. Penalties can be very considerable if you are a small and medium-sized company. [1] https://www.psp.eu/media/allgemein/GoBD-Leitfaden_Version_2_0_FINAL.pdf -- You received this message because you are subscribed to the Google Groups "tryton" group. To view this discussion on the web visit https://groups.google.com/d/msgid/tryton/a99962f7-e10c-4fb9-9ac3-082682a7fdb0%40googlegroups.com.
