GoBD-oriented archiving (template)

GoBD-oriented (template/preview): immutable, traceable, auditable — oriented towards § 147 AO / GoBD. The tax assessment lies with your tax advisor.

Write-once: originals are not overwritten; deletion only after statutory retention periods expire.

SHA-256 per document, stored byte-identical (template).

Daily Merkle root as an append-only integrity proof (template).

Generated procedure documentation (template, for your tax advisor to confirm).