With the deadline 1.1.2017 ends the Übergangsfrist for the coming into force of the GoBD (“Principles for the proper management and retention of books, records and documents in electronic form as well as for data access (GoBD)“) . It replaces the binding rules from the GoBS and the GDPdU that have been in place for several years. With the unrestricted effective GoBD from 1.1.2017, the archiving of e‑mails in companies is finally mandatory.

The time to implement the GoBD is getting tight.

The progressive and increasingly growing digitalization of business processes has prompted the legislator to define more professional standards for the creation of and handling of electronic documents and records. These new regulations for companies are defined in the GoBD. Received and sent digital records such as offers, order confirmations, invoices, etc. are particularly in focus here, especially when they were communicated via email.

The obligation to archive digital documents, especially e‑mails, is not only legally required since the GoBD, which are now finally and fully in force. The obligation for electronic mail archiving was already anchored in the GDPdU. Its compliance has so far often not been consistently audited by the tax authorities. Companies that already use legally compliant mail archiving today are therefore already on the safe side. Companies that have so far not performed legally compliant archiving of their tax- and commercial-law relevant mails must now act. As of 31.12.2016, all all transition periods expire. Companies must then meet the GoBD requirements. Violations can mean unnecessary costs and the implementation of coercive measures.

What to do now.

We hereby repeatedly point out that in the context of legally compliant mail archiving, de facto only tax- and commercial law relevant e‑mails must be archived. However, it is in fact impossible and unreasonable to expect every employee to bear the time and effort required to classify and archive their mails, so (as before) the approach of fully automatic or system-driven mail archiving is offered. In this process, all mails from the users' mailboxes are archived without any manual intervention. The user has no work at all through the archiving process. He continues to work with his e‑mail client exactly as he would without mail archiving. With Benno MailArchiv, the archiving of e‑mails automatically and without any manual intervention.

From the users' perspective ändert nothing changes through the use of mail archiving. Each user continues to work as before. In parallel, the users' e-mails are automatically archived in a revision-secure and legally secure manner. Für the employees this even creates additional benefit, because all e-mails are available in full-text indexed searchable form.

Especially important is, to understand, that it absolutely not sufficient, to keep e‑mails in the mailbox! Equally, it is not sufficient to store ausschließlich digital documents in folders or shares on network drives or even on the hard drive of one's own PC. All of this are not revision‑secure storages, that in no way meet the legal Ansprüchen genügen! The mail archiving is a essential part of fulfilling the legal retention obligations regarding the company's accounting documents!

Weitere Einzelheiten, die sich aus den GoBD für den Unternehmensalltag ergeben, können in dem Dokument “GoBD – Leitfaden für die Unternehmenspraxis” (http://gobd.de/) nachgelesen werden. Wir raten dazu, konkrete Anforderungen für Ihr Unternehmen mit einem Steuerberater oder Wirtschaftsprüfer Ihrer Wahl abzustimmen.

Robust and secure solution.

With Benno MailArchiv, since 2008 there is an internationally known and mature software solution available, which covers all legal requirements. Benno MailArchiv is characterized by its intuitively operable WebApp, which users can find any mail in seconds . A refined rights management ensures that users only have access to the e‑mails they are actually supposed to access. Access rights can optionally also be independent of user‑assigned mailboxes be managed.

The Openness and Flexibiltät by Benno MailArchiv allows it, the mail archiving software to simple way with virtually any mail and groupware system to combine. All incoming and outgoing e‑mails are thus automatically archived in a revision‑secure manner and in accordance with the legal requirements.

Important and indispensable: Process Documentation

Regardless of which Lösung für the mail archiving is used: even the best Lösung for mail archiving is not out, to represent all legal requirements of the legislator. Because besides the deployed technology (e.g., Benno MailArchiv) it also depends on embedding the technical solution into the mail flow and into the organisational overall system of the company to represent and document.

The industry association BITKOM has in its publication “E‑Mails and GoBD – 10 key points for corporate practice” (Download here) under memorandum No. 8 formulated in a compact and accurate form:

“The procedure for receiving and sending retention‑obligated or tax‑relevant e‑mails must be described in a process documentation. The process documentation must in particular explain how the ordering criteria defined in the GoBD were implemented. The process documentation must be kept for a factual-
knowledgeable person and be verifiable within a reasonable time. The procedural documentation must be updated (versioning) and stored for the statutory
Retention period to be retained.”
The creation of the procedural documentation is a natural part of the discussions regarding the introduction of E-Mail archiving with our customers.

Conclusion

With mail archiving, practically no company will get by after 1.1.2017. Consider email archiving in your company as opportunity, because it offers real many advantages for all users. You even have the choice: With Benno MailArchiv you can archive in-house implement. Or use the possibility, Benno MailArchiv as easy as electricity from the socket as a cloud solution over our Hosting Partner to obtain.

Address the archiving of your e-mails, before measures and sanctions by the authorities are looming. Test Benno MailArchiv non-binding and free für 60 days and get a picture yourself of what advantages the lightning-fast and extremely precise search that Benno MailArchiv für your company represents. Our partners and we as the manufacturer ourselves are available for consultations and further measures at your disposal.

Use the dwindling time until 1.1.2017.