tegwick
7f135f9e0f
Operator ruling: no external determination in build mode, but keep the set of legal policies for reuse when a work context needs one in place. docs/regulatory/policies/ catalogues thirteen, keyed by activation condition rather than by regime, with a retrieval table so a context pulls a slice: first real user account pulls six of them; a consumer-facing product in Germany pulls those plus accessibility. Two are already active and nobody had noticed — commercial and tax retention, and the e-invoicing receiving obligation that has been live since 2025 with no named owner in the estate. Four written in full; the rest carry their trigger now and get their text when a context approaches, which is the point. RISK-POL-0011 is the argument for the whole catalogue: accessibility cannot be retrofitted cheaply, so a policy retrieved at launch is a rebuild while one read at design time is just a constraint. Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>
66 lines
2.8 KiB
Markdown
66 lines
2.8 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: instant
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clean_streak: 0
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last_checked: "2026-08-20T21:30:00Z"
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next_check: "2026-08-20T21:30:00Z"
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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 is recent and this repo has not verified it against the
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current text.** Confirm before relying on it for a deletion decision; ten years
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is the safe reading if nobody has.
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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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