DMS Archiving (Dokumentenmanagement und Archivierung)
DMS (Document Management System) archiving covers the structured electronic storage of business documents with audit-trail and retention controls. For DACH ERP-bearing organisations, DMS archiving is the technical foundation of GoBD-compliant electronic record-keeping: every tax-relevant document (invoice, contract, delivery note, payment evidence) must be retained for 10 years in original electronic form with audit-trail integrity. DMS sits adjacent to or integrated within ERP, capturing the documents the ERP transactions reference.
Core archiving requirements
- Immutability — archived documents cannot be altered or deleted before retention period expires
- Format preservation — original format retained (PDF/A for long-term, structured XML for e-invoices)
- Searchability — indexed for rapid retrieval by document type, date, party, amount
- Metadata management — structured attributes describing each document
- Access controls — granular permissions reflecting document sensitivity
- Audit trail — complete log of access, retrieval, retention decisions
- Retention rules — configurable retention periods per document type with automated deletion or hold management
- Disaster recovery — backup and DR meeting GoBD and operational continuity needs
Leading DMS in DACH
DACH-specific DMS: D.velop (formerly DvelOp, the largest DACH DMS specialist with strong public-sector and mid-market presence), ELO Digital Office (Stuttgart-based, broad mid-market adoption), DocuWare (Cloud-native DMS with strong DACH partner network), Easy Software, Treorbis, OPTIMAL SYSTEMS, SER Group (Doxis). Enterprise DMS: OpenText Content Suite (formerly Documentum), IBM FileNet, Hyland OnBase, Microsoft SharePoint plus Azure files (with archive add-ons), iManage. DATEV-specific: DATEV Dokumentenmanagement, DATEV Unternehmen online (cloud-based, popular for SMB plus tax-advisor collaboration). ERP-bundled: SAP Document Management Service, Microsoft Dynamics 365 SharePoint integration, NetSuite File Cabinet (basic). For DACH mid-market subject to GoBD, D.velop, DocuWare and ELO are the most-commonly evaluated specialists; SMB operations often use DATEV Dokumentenmanagement.
ERP-DMS integration
Two integration patterns. (1) ERP-led linking: ERP transactions (invoices, POs, contracts) carry references to DMS-stored documents via URL or document-ID. Users click from ERP to retrieve the document. Standard for ERP-bundled DMS and tight integrations. (2) DMS-led structuring: DMS organises documents by case or process, with the ERP transactions visible as metadata. Standard for case-oriented business processes (legal, HR, customer onboarding). Pre-built connectors exist for all major DMS-ERP combinations: D.velop-SAP, D.velop-Business Central, ELO-SAP, DocuWare-various. Custom integration is common in heterogeneous landscapes. Special workflows: AP invoice automation links DMS-stored invoice images to ERP postings; contract management combines DMS-stored contract files with ERP-stored commercial metadata (parties, amounts, terms).
GoBD-Verfahrensdokumentation
GoBD compliance requires not only the technical DMS but also a documented procedure (Verfahrensdokumentation) describing how the organisation handles tax-relevant electronic documents. The Verfahrensdokumentation must cover: scope and purpose of the DMS, document categories captured, capture methods (scanning, e-invoice receipt, ERP integration), indexing and storage architecture, access and authorisation rules, retention rules per document type, audit and control procedures, change management, disaster recovery. The German tax authorities expect to see this documentation during audits; missing or inadequate Verfahrensdokumentation produces audit findings even when the underlying DMS is technically sound. Specialist tools and consultants (Bechtle, PricewaterhouseCoopers, AWADO) help mid-market organisations produce compliant Verfahrensdokumentation.
Related Topics
Frequently Asked Questions
Is cloud DMS GoBD-compliant?
Yes, when properly configured. Major DACH cloud DMS providers (D.velop Cloud, DocuWare Cloud, DATEV Unternehmen online) operate EU data centres and offer GoBD-compliant configurations including the required immutability, audit-trail and retention controls. The customer-side responsibility is configuring retention rules correctly and maintaining adequate Verfahrensdokumentation.
Do we need DMS if we have SharePoint?
SharePoint alone is rarely GoBD-compliant out-of-the-box — it lacks the immutability, retention-enforcement and audit-trail depth required. Microsoft Purview plus SharePoint can reach compliance with proper configuration, but most DACH organisations prefer dedicated DMS for tax-relevant document archiving while using SharePoint for collaborative work.
How long must we retain electronic documents?
GoBD applies the German Commercial Code (HGB) retention rules: 10 years for business records that touch tax-relevant data, 6 years for commercial correspondence. Specific document types may have longer retention under industry regulations (30 years for some pharmaceutical batch records, lifetime for medical-device technical files). DMS retention rules should reflect the longest applicable retention per document category.