Knowledge on GoBD, AO and the EU legal acts.
Short, verifiable articles referencing the GCBoK standardisation. Not legal advice — but a solid basis for the conversation with tax advisers and auditors.
Topics
GoBD and immutability
Why mere file storage is usually not enough and which role historisation, versioning and logging play.
Retention periods at a glance
Booking vouchers, books, financial statements, commercial and business letters — and the abeyance often overlooked.
Data access Z1 to Z3
What a tax audit may demand: direct access, indirect evaluation and data-carrier surrender.
Storing e-invoices correctly
The structured dataset matters — not the PDF image. What follows for inbound, approval and archiving.
NIS2, CRA and Data Act
Deadlines, reporting duties and supply-chain diligence — and why small businesses are affected too.
Responsibility and liability
Regularity lies with the business. What partners can promise and what not.
Standardisation in detail: gcbok.org · Theory and community: gitcover.org