GDPdU

The Principles on Data Access and the Auditability of Digital Records (GDPdU) are an administrative directive issued by the German Federal Ministry of Finance. They specify certain legal requirements derived from the German Fiscal Code (Abgabenordnung) and the Value Added Tax Act (Umsatzsteuergesetz) concerning the digital retention of accounting records and invoices.

In particular, the GDPdU define rules for the archiving of electronic documents and the obligations of taxpayers to cooperate during tax audits.

For assessment periods beginning after December 31, 2014, the GDPdU were replaced by the Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form and for Data Access (GoBD).

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