Den 1 januari 2017 kommer \"Principer f\u00f6r korrekt f\u00f6rvaring och lagring av b\u00f6cker, register och handlingar i elektronisk form och f\u00f6r tillg\u00e5ng till uppgifter\" (GoBD) att tr\u00e4da i kraft. Detta g\u00e4ller \u00e4ven best\u00e4mmelserna om r\u00e4ttsligt s\u00e4ker lagring av e-post och e-postbilagor, f\u00f6r vilka det inte l\u00e4ngre finns n\u00e5gra undantag fr\u00e5n och med ikrafttr\u00e4dandedatumet. GoBD ers\u00e4tter alla andra best\u00e4mmelser fr\u00e5n det federala finansministeriet (BMF) som tidigare g\u00e4llde f\u00f6r lagring av aff\u00e4rshandlingar. I detalj handlar det om \"Principerna f\u00f6r data\u00e5tkomst och verifierbarhet f\u00f6r digitala dokument\" (GDPdU) och \"Principerna f\u00f6r korrekta datoriserade redovisningssystem\" (GoBS).<\/p>\n
N\u00e4r det federala finansministeriet (BMF) offentliggjorde GoBD den 14 november 2014 tog det i f\u00f6rsta hand h\u00e4nsyn till att elektroniskt datautbyte, pappersl\u00f6s bokf\u00f6ring och digitalt lagrad dokumentation av alla relevanta aff\u00e4rstransaktioner \u00e4r vanligt f\u00f6rekommande i dagens vardag f\u00f6r f\u00f6retag av alla storlekar och att deras omfattning kommer att forts\u00e4tta att \u00f6ka i framtiden. I detta sammanhang utg\u00f6r e-post ett specialfall d\u00e4r ett antal punkter m\u00e5ste beaktas f\u00f6r att uppfylla GoBD:s krav.<\/p>\n
Du beh\u00f6ver inte arkivera en ren jul- eller f\u00f6delsedagsh\u00e4lsning till en eller flera aff\u00e4rspartner. S\u00e5 snart en E-post<\/a> Om en handling d\u00e4remot har funktionen av ett aff\u00e4rsbrev eller ett kvitto ska den f\u00f6rvaras som andra handlingar enligt de vanliga f\u00f6rvaringstiderna. Detsamma g\u00e4ller f\u00f6r alla bilagor med skattem\u00e4ssig relevans, dvs. fakturor, anbud osv. Om texten i e-postmeddelandet endast tj\u00e4nar som ett f\u00f6ljebrev till en faktura, ett erbjudande eller en f\u00f6ljesedel kan den raderas. Detta kan j\u00e4mf\u00f6ras med ett kuvert som sl\u00e4ngs i papperskorgen efter att inneh\u00e5llet har tagits bort. I detta fall arkiveras endast bilagan, men alla obligatoriska uppgifter f\u00f6r en (oms\u00e4ttnings-)skattebed\u00f6mning m\u00e5ste registreras p\u00e5 den.<\/p>\n Alla e-postmeddelanden som omfattas av arkiveringsskyldigheten m\u00e5ste vara tillg\u00e4ngliga f\u00f6r granskning n\u00e4r som helst, precis som alla andra elektroniskt genererade register och dokument, inklusive bilagor, och m\u00e5ste vara fullst\u00e4ndiga och skyddade fr\u00e5n manipulation av tredje part. Dessutom m\u00e5ste du se till att arkiverad e-post \u00e4r maskinl\u00e4sbar. Enligt GoBD:s best\u00e4mmelser r\u00e4cker det inte att bara skriva ut dokumenten och f\u00f6rvara dem i pappersform. Om du anv\u00e4nder en krypteringsmetod f\u00f6r att arkivera din e-post \u00e4r du ocks\u00e5 skyldig att ge okrypterad tillg\u00e5ng till den i h\u00e4ndelse av en skattekontroll. Detta garanterar att dokumenten kan kontrolleras genom fulltexts\u00f6kning och utv\u00e4rderas maskinellt.<\/p>\n Lagringsperioden \u00e4r sex till tio \u00e5r, beroende p\u00e5 skatteintresse och typ av e-post. Perioden b\u00f6rjar alltid i slutet av det kalender\u00e5r d\u00e5 e-postmeddelandet skapades. Detta inneb\u00e4r att du m\u00e5ste arkivera ett brev fr\u00e5n den 2 januari i n\u00e4stan sju eller elva \u00e5r, eftersom perioden inte b\u00f6rjar f\u00f6rr\u00e4n den 1 januari n\u00e4sta \u00e5r. F\u00f6r alla f\u00f6retag och n\u00e4ringsidkare inneb\u00e4r GoBD:s best\u00e4mmelser en anstr\u00e4ngning som inte b\u00f6r underskattas, eftersom alla fakturor, handelsbrev, anbud, leveranssedlar etc. m\u00e5ste lagras enligt GoBD och vara tillg\u00e4ngliga p\u00e5 beg\u00e4ran n\u00e4r som helst. Tillr\u00e4ckliga resurser m\u00e5ste st\u00e4llas till f\u00f6rfogande f\u00f6r detta.<\/p>\n Vissa f\u00f6retag till\u00e5ter sina anst\u00e4llda att anv\u00e4nda f\u00f6retagets egen e-postserver eller leverant\u00f6r f\u00f6r privat e-post. I detta sammanhang uppst\u00e5r fr\u00e5gan om hur privata meddelanden hanteras n\u00e4r det g\u00e4ller lagring. Det st\u00e4mmer att anst\u00e4llda kan samtycka till att deras e-postmeddelanden arkiveras genom en motsvarande paragraf i deras anst\u00e4llningsavtal eller ett internt avtal. Det kan dock uppst\u00e5 problem med dataskyddet, eftersom de externa avs\u00e4ndarnas och mottagarnas integritet ocks\u00e5 p\u00e5verkas. Det rekommenderas d\u00e4rf\u00f6r att du s\u00e4kerst\u00e4ller en strikt \u00e5tskillnad mellan aff\u00e4rsm\u00e4ssig och privat e-post eller att du generellt f\u00f6rbjuder privat korrespondens via dina servrar.<\/p>\n En frilansare eller ett mycket litet f\u00f6retag kan fortfarande hantera uppgifterna f\u00f6r lagring av e-post \"f\u00f6r hand\". Fr\u00e5n och med en viss f\u00f6retagsstorlek Kostnader<\/a> och anstr\u00e4ngning inte l\u00e4ngre st\u00e5r i rimlig proportion till f\u00f6rm\u00e5nerna. I det h\u00e4r fallet \u00e4r det enda som kan hj\u00e4lpa \u00e4r en bra och s\u00e4ker programvarul\u00f6sning som uppfyller kriterierna f\u00f6r r\u00e4ttss\u00e4kerhet och som m\u00f6jligg\u00f6r maskinell utv\u00e4rdering och fulltexts\u00f6kning. En s\u00e5dan programvara m\u00e5ste uppfylla minst f\u00f6ljande fem uppgifter. All inkommande och utg\u00e5ende e-post m\u00e5ste registreras och lagras fullst\u00e4ndigt. Det \u00e4r klokt att g\u00f6ra detta innan du vidarebefordrar till mottagarna. Dessutom m\u00e5ste arkiveringen vara trogen originalet och utan att information g\u00e5r f\u00f6rlorad. F\u00f6r det tredje b\u00f6r ett s\u00e4kert skydd mot manipulation garanteras. Tillg\u00e5ng f\u00f6r enkla anv\u00e4ndare som inte har administrat\u00f6rsr\u00e4ttigheter m\u00e5ste f\u00f6rhindras under hela lagringsperioden, s\u00e5 att inga f\u00f6r tidiga raderingar sker. Sist men inte minst m\u00e5ste arkiveringsprogramvaran m\u00f6jligg\u00f6ra \u00e5tkomst n\u00e4r som helst och utan luckor i h\u00e4ndelse av en revision.<\/p>\n Om du tar itu med och f\u00f6ljer alla de punkter som tagits upp p\u00e5 ett korrekt s\u00e4tt kommer du - n\u00e4r det g\u00e4ller lagring av e-post - inte att f\u00e5 n\u00e5gra problem med skattekontoret.<\/p>\n Indikation: Rechtssichere E-Mailspeicherung laut GoBD Am 1. Januar 2017 treten endg\u00fcltig die „Grunds\u00e4tze zur ordnungsm\u00e4\u00dfigen F\u00fchrung und Aufbewahrung von B\u00fcchern, Aufzeichnungen und Unterlagen in elektronischer Form sowie zum Datenzugriff“ (GoBD) in Kraft. Darin enthalten sind auch die Vorschriften zur rechtssicheren Speicherung von E-Mails und E-Mailanh\u00e4ngen, f\u00fcr die es ab dem Stichtag keine Ausnahmen mehr gibt. Die 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tillg\u00e4nglighet och utv\u00e4rdering av maskinen kr\u00e4vs<\/h2>\n
Tidsfrister f\u00f6r lagring av e-post<\/h2>\n
Hantering av privat e-post<\/h2>\n
Programvarul\u00f6sning eller manuellt arbete?<\/h2>\n
\nSpara dina e-postmeddelanden p\u00e5 ett juridiskt bindande s\u00e4tt i Uppgifter<\/a>.cloud med ytterligare s\u00e4kerhetskopior. Du kan s\u00f6ka n\u00e4r som helst p\u00e5 webben, i Windows eller i Outlook-klienten. Enkelt och prisv\u00e4rt. S\u00e4kerhetskopiera vilken brevl\u00e5da som helst - oberoende av leverant\u00f6r. Mer information finns p\u00e5 f\u00f6ljande sida: Data.Cloud Erbjudande Beskrivning<\/a><\/p>","protected":false},"excerpt":{"rendered":"