Die GDPdU gilt für jeden Unternehmer

GDPdU stands for the Principles of data access and verifiability of digital data

These contain different standards for the storage of digital data and the co-operation obligation of the taxpayer during tax audits.  It is an administrative directive issued by the Federal Ministry of Finance which substantiates legal norms of the tax code and the VAT Act for the digital storage of accounts, booking vouchers and invoices.

The GDPdU is generally only valid for external audits like VAT- and income tax special audits, as well as full external audits. The necessity arose due the extensive distribution of computerized bookkeeping.

In their letter the fiscal authority has clearly defined the records which can be accessed:

• financial accounting
• asset accounting
• payroll accounting
• other tax-relevant data in the IT-system

You will find further information in our GDPdU Wiki