Lexware Revisionssicher |top| 【PROVEN ✭】

In the German-speaking business world, the term "Revisionssicherheit" (audit-proof / compliance with fiscal retention rules) is a cornerstone of digital accounting. For users of Lexware (a leading German ERP and accounting software suite), understanding this concept is not merely a technical necessity but a legal obligation. This document provides an exhaustive overview of what revisionssicherheit means, how Lexware implements it, and what you as a business owner or tax consultant must do to remain compliant with the GOBD (Principles for the Proper Keeping and Retention of Books, Records, and Documents in Electronic Form) . Part 1: The Legal Foundation – What is Revisionssicherheit? Revisionssicherheit refers to the property of an electronic accounting system to store data in a manner that is complete, correct, chronological, orderly, and tamper-proof for the statutory retention period (typically 6 to 10 years under the German Commercial Code (HGB) and Fiscal Code (AO)).