These necessities also implement to electronic files and information which might be matter to retention pursuant to § 147 AO. Organizations ought to make certain that their information processing logs all functions related to the information. Data, info records, Digital paperwork and electronic information which have been matter to recording https://biggerman.de/mega-menu/geschaeft-und-finanzen/107-verfahrensdokumentation-gobd-was-unternehmen-wissen-muessen