tegwick
5a7e4ac2d4
RISK-REG-0001: eight-year voucher period (BEG IV) confirmed against secondary sources and §147 AO. RISK-POL-0009/0002: positions unchanged; new restore evidence noted as partial. RISK-POL-0012: receiving duty still unowned; issuing phase-in dates added, flagged for confirmation. RISK-POL-0011: stays dormant. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com> Assistant: claude-code Assistant-Model: opus Assistant-Process: 6903@bnt-lap001 Assistant-Session: 8319e8a8-ffa6-4eb3-b8bf-b29945628f89
82 lines
3.8 KiB
Markdown
82 lines
3.8 KiB
Markdown
---
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id: RISK-POL-0009
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type: legal-policy
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title: "Commercial and tax retention"
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regime: "HGB §257, AO §147"
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status: active
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activates_when: "the estate keeps commercial books or issues and receives invoices — already true"
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owner: risk-nexus
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written: "2026-08-20"
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cadence: 1h
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clean_streak: 1
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last_checked: "2026-09-22T06:26:01Z"
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next_check: "2026-09-22T07:26:01Z"
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checked_by: "worsch"
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---
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# RISK-POL-0009 — commercial and tax retention
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**Active now.** This is the one policy in the set that does not wait for a
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context: the estate already invoices, holds bank records and keeps books.
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## What the sources require
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| Class | Period | Source |
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| --- | --- | --- |
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| Books, inventories, opening balance sheets, annual accounts, management reports | 10 years | §257(1) no. 1, (4) HGB; §147(1) no. 1, (3) AO |
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| Accounting vouchers (*Buchungsbelege*) | **8 years** | §147(3) AO, shortened from ten by the Fourth Bureaucracy Relief Act with effect from 2025 |
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| Commercial and business letters received and sent | 6 years | §257(2), (4) HGB; §147(1) nos. 2–3 AO |
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Periods run from the **end of the calendar year** in which the last entry was
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made or the document created — not from the document's own date. That detail
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is the one most often got wrong, and it always extends the period rather than
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shortening it.
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**The eight-year figure was confirmed on 2026-09-22** (see `RISK-REG-0001`). It
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comes from BEG IV, promulgated 2024-10-29, and has applied since 2025-01-01,
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including to vouchers whose period had not run out by then. This rests on
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secondary sources and the published §147 AO text, not on a qualified review.
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Books and annual accounts stay at ten years.
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## What it requires of systems
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- Records in these classes must be **retrievable for the whole period**, not
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merely undeleted. A backup nobody can restore from does not satisfy a
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retention duty — the same standard `RISK-F-0006` applies to `apps-pg`.
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- Immutability of content: they must not be silently rewritable.
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- Deletion must be **possible and deliberate** at the end of the period.
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Retention duty is a floor, not a licence; `RISK-POL-0002` supplies the
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ceiling.
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## Where it collides
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With erasure (`RISK-POL-0002`, `RISK-F-0008`). An erasure request touching a
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record inside a statutory retention period does not defeat the duty — Art
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17(3)(b) GDPR covers exactly this. But **the exemption is per record, not per
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system**: it covers the invoice, not the entire event log the invoice passed
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through.
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That distinction is where "we keep audit because it is audit" fails, and it is
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why `RISK-REG-0001` states periods per category rather than one figure.
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## Evidence that would show this is met
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A retention schedule per record class; a demonstrated restore from the oldest
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retained period; a deletion routine that actually runs at expiry.
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None of those exist yet. This policy is `active` in the sense that the duty
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applies, not in the sense that it is demonstrably satisfied — and the register
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says which.
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**2026-09-22 review.** Some new evidence exists but it does not satisfy the
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duty. Restores are now proven for `apps-pg` from the Scaleway primary and for
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Forgejo from the Nextcloud secondary (RPF-WP-0029, RPF-WP-0038). Neither is a
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restore from the oldest retained period, and neither lane holds books or
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vouchers as a named record class. The secondary lane's 10 GiB quota holds about
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two archives, which is far short of an eight-year horizon. There is still no
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retention schedule and no expiry deletion routine, so the position above is
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unchanged.
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## Reviews
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- **2026-09-22** — clean check: Position unchanged: duty applies, not demonstrably met; eight-year voucher period confirmed; new restore evidence (apps-pg, Forgejo) does not cover book/voucher classes or the oldest period. Cadence instant → 1h (1 clean in a row); next check 2026-09-22 07:26Z.
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