Knowledge
What are revision-safe records — and what is the GoBD?
“Revision-safe” and “GoBD” sound like a tax audit — but they concern any company that has to retain documents reliably. Here it is in plain words: what makes records revision-safe, what the GoBD require, and how an eQMS meets those requirements technically.
Revision-safe in one sentence
Revision-safe means: retained documents are complete, traceable, unchangeable and recorded in a timely way — later changes are either impossible or unmistakably detectable. In short: you can rely on a document today being exactly what was released back then.
And what is the GoBD?
The GoBD are the German “principles for the proper keeping and retention of books, records and documents in electronic form, and for data access”. They describe what revision-safe retention involves. Importantly, the GoBD bind the company (above all for tax-relevant records), not the software — but the software can provide the technical means with which you meet the principles.
The four criteria — and how an eQMS meets them
Behind “revision-safe” sit four sober requirements. An eQMS meets them technically, instead of leaving them to the discipline of individuals.
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Completeness
Nothing is lost: every released version and every change is retained — nothing is silently deleted or overwritten.
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Traceability
For every state it is provable who released it and when. The history is complete and traceable from the first to the current version.
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Unchangeability
Released content is fixed by a checksum and chained to the previous version — any later change becomes detectable. Tampering shows, instead of going unnoticed.
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Timely recording
Every change is captured as its own dated entry when it happens — not written up retroactively.
Why files in a folder aren't revision-safe
A Word or PDF file in a folder can be changed, overwritten or deleted unnoticed — and nobody can later prove it's unchanged. Revision safety needs controlled, tamper-evident storage: controlled document control for the approvals and a history that can't be quietly rewritten — exactly what a git foundation provides.
Honest: revision safety is not a certificate
There is no official “GoBD certification” you could buy. Revision safety comes from technical and organisational measures — including a procedural documentation. easo provides the technical side (immutable, signed, fully traceable retention); the organisational responsibility stays with you.
In short
Revision safety is trust with proof: you can show at any time that a document is complete, unchanged and traceable. An eQMS turns that into a property of the system rather than a matter of discipline. Why easo →
Frequently asked questions about revision-safe records & GoBD
What does revision-safe mean?
Revision-safe means that retained documents are complete, traceable, unchangeable and recorded in a timely way — later changes are either impossible or unmistakably detectable.
What is the GoBD?
The GoBD are the German principles for the proper keeping and retention of books, records and documents in electronic form. They describe what revision-safe retention involves, and they bind the company — not the software it uses.
Is there a GoBD certification?
No, there is no official GoBD certification. A company meets the principles through technical and organisational measures — including a procedural documentation. Software can provide the technical side; the responsibility stays with the company.
Are Word or PDF files in a folder revision-safe?
Not on their own. They can be changed, overwritten or deleted unnoticed, with no record of the history. Revision safety needs controlled, tamper-evident storage.
How does easo make records revision-safe?
easo keeps released documents immutable, chains each version to the previous one by a checksum (any later change becomes detectable), retains the complete history, and makes releases verifiable even without easo.
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