Principles of data access and auditability of digital documents

Grundsätze zum Datenzugriff und zur Prüfung digitaler Unterlagen (GDPdU) is a German set of rules for archivingdata.

The regulations, which have been in force since the beginning of 2002, set out the legal obligations for the digital archiving of tax-relevant data. The GDPdU does not define any processes, technologies or systems for archiving, but requires that the archived data cannot be changed.

It is a supplement to the new legal regulations of the German Fiscal Code (AO) and represents the view and interpretation of the tax authorities. The guidelines are binding vis-à-vis the audit authorities of companies.