Security and Efficiency in Contract Management

In today’s digital economy, ensuring GoBD-compliant document storage is not merely a legal obligation but a central element of modern corporate governance and effective risk management. Companies face increasing regulatory pressure while simultaneously being expected to operate efficiently, transparently, and securely.

Compliance with the “Principles for the Proper Keeping and Storage of Books, Records and Documents in Electronic Form and for Data Access” (GoBD) is mandatory under German tax law. Violations can lead to tax adjustments during audits, financial penalties, and reputational damage. At the same time, insufficiently documented processes weaken internal control systems and increase operational risk.

A structured digital solution allows organizations not only to meet regulatory requirements but to turn them into a strategic advantage. Inhubber, a specialized platform for contract management and digital signatures, provides a secure and fully GoBD-compliant solution that combines legally compliant archiving, process documentation, and operational efficiency.

What Does GoBD-Compliant Storage Mean in Practice?

The GoBD specify the requirements for electronic bookkeeping and document archiving under German law. They are closely linked to Sections 146 and 147 of the German Fiscal Code (AO) as well as commercial retention obligations under the German Commercial Code (HGB).

Electronic documents — including contracts, invoices, delivery notes, quotations, and accounting records — must be stored in a way that ensures they are:

• available at all times,
• archived in an unalterable manner,
• complete and fully traceable,
• machine-readable,
• stored in an audit-proof format.

Traceability is the key principle. Every modification must be logged. Every version must remain reconstructable. Companies are also required to maintain procedural documentation describing how their digital processes are structured and controlled.

Since the 2020 update of the GoBD, greater emphasis has been placed on digital workflows, internal control systems, and transparent IT structures. The requirements therefore extend far beyond accounting and apply to all business-relevant documents — especially contracts.

A structured Digital Contract Archiving system forms the foundation of a compliant document architecture, ensuring that contractual documents are not stored in isolation but systematically documented and protected over the long term.

Security and Compliance with Inhubber

Technical Security as the Basis for Regulatory Compliance

Contracts contain highly sensitive information such as pricing agreements, liability clauses, and strategic partnerships. Data protection and integrity are therefore critical.

Inhubber relies on a multi-layered security architecture that includes:

• End-to-end encryption based on the AES-256 standard
• Hosting on ISO 27001-certified servers located in Germany
• A zero-knowledge architecture that prevents provider-side access to document contents
• A tamper-proof audit trail with timestamps and user identification

This structure ensures that documents cannot be accessed or altered without authorization. At the same time, every relevant action — from upload to modification to final signature — is documented in an audit-proof manner.

The audit trail not only meets technical standards but also supports the company’s obligation to provide evidence during tax audits or compliance reviews. Organizations can transparently demonstrate who performed which action and when.

Automated Document Management and Audit-Proof Archiving

Digital contract management goes beyond storing PDF files electronically. The objective is to structure the entire contract lifecycle — from drafting and negotiation to approval and long-term retention.

Inhubber enables centralized and structured management of all contract documents. Versions are automatically tracked, changes are transparently recorded, and documents are intelligently categorized. Advanced search capabilities allow users to quickly identify relevant clauses or deadlines, even within large contract portfolios.

The statutory retention period — typically ten years for tax-relevant documents — is technically safeguarded through:

• long-term stable archiving mechanisms,
• redundant backups,
• integrity checks and digital checksums,
• secure storage in certified data centers.

Practical example:
Maag Recycling uses Inhubber to centrally manage supplier agreements and compliance documentation. The structured system significantly reduces search times and administrative workload. Internal audits can be prepared more efficiently because all documents are clearly versioned and centrally accessible.

Access Control and Role Management

GoBD-compliant archiving requires clearly defined responsibilities. Not every employee should have unrestricted access to all contractual content.

Inhubber enables granular role and permission management. Access rights can be aligned with organizational responsibilities. Administrators, legal teams, operational departments, and external auditors receive only the permissions necessary for their tasks.

Every access and modification is automatically logged. This consistent documentation strengthens internal control systems and fulfills GoBD requirements for transparency and traceability.

Automated Deadline Management as Risk Control

Contract terms, termination periods, and renewal options represent significant financial risk if not properly monitored. Missed deadlines may result in unwanted renewals or financial disadvantages.

An integrated deadline management system ensures that key dates are monitored systematically. Automated notifications inform responsible parties in advance of critical expiration dates.

Practical example:
EDEKA Foodservice manages its purchasing contracts digitally through Inhubber. Automated reminders enable timely price negotiations and proactive contract extensions. This improves financial planning reliability and reduces operational risk.

Advanced Features for Compliance and Efficiency

Legally Binding Digital Signatures

Electronic signatures enable fully digital contract execution without media disruptions. Inhubber supports all relevant signature levels under the eIDAS Regulation — from simple electronic signatures to qualified electronic signatures (QES).

Digital signatures offer several advantages:

• legally binding contract execution without paper
• clear assignment of each signature to an identified individual
• full documentation within the audit trail
• accelerated internal approval processes

Practical example:
The Berlin-based reCommerce company rebuy significantly accelerated its procurement workflows by implementing digital signatures while simultaneously improving transparency and documentation quality.

AI-Based Risk Detection

By integrating artificial intelligence, Inhubber extends traditional contract management with an intelligent analytical layer. AI-driven features support organizations in identifying potential risks at an early stage.

Automated checks can:

• detect missing signatures,
• flag incomplete or critical clauses,
• analyze key contract terms and deadlines,
• classify tax-relevant documents automatically.

These capabilities substantially reduce manual review efforts. Compliance and legal departments gain improved oversight, and preparation for tax audits becomes more structured and efficient.

Sustainability and ESG Alignment

Digital document processes contribute not only to regulatory compliance but also to environmental sustainability. Reducing paper-based workflows lowers resource consumption, printing costs, and physical storage requirements.

Haus & Grund Hamburg significantly reduced paper usage by digitizing its contract management processes. At the same time, operational workflows became faster and more transparent.

GoBD-compliant digital archiving thus becomes part of a broader ESG strategy, combining regulatory security with ecological responsibility and modern governance principles.

International Requirements and Global Compliance

International organizations must reconcile national regulations such as GoBD with global standards including ISO 9001, ISO 27001, SOC 2, and GDPR.

A flexible system architecture is therefore essential. Inhubber provides a multi-tenant structure that allows separate data environments for different business units or countries. This enables local regulatory compliance while maintaining centralized oversight and transparency.

For example, the OECD uses Inhubber to harmonize international contract processes. Through centralized documentation and automated audit trails, administrative compliance efforts were significantly reduced.

Integration with Existing IT Systems

A digital contract solution delivers maximum value only when seamlessly integrated into existing IT environments. Inhubber connects via API interfaces with widely used systems such as:

• SAP
• Microsoft SharePoint
• DATEV
• Salesforce
• DocuWare

Real-time synchronization eliminates duplicate data entry and reduces media disruptions. Contract archiving becomes an integral part of the digital value chain — from procurement to accounting.

Future-Proof Retention and Digital Transformation

GoBD requires tax-relevant documents to be retained for up to ten years. Companies must ensure that documents remain unchanged, readable, and traceable throughout this period.

Inhubber supports this requirement through stable long-term archiving mechanisms, regular integrity checks, and redundant backup systems. Documents retain their evidentiary value over time.

At the same time, the platform enables full digitalization of the contract lifecycle — from drafting and negotiation to approval and compliant archiving. This end-to-end digitalization strengthens efficiency, transparency, and legal certainty.

Conclusion: GoBD Compliance as a Strategic Advantage

Compliance with GoBD is no longer merely a formal obligation. It reflects professional corporate governance and a functioning internal control system.

Organizations that structure their contract management digitally benefit from:

• audit-proof archiving,
• enhanced transparency and traceability,
• automated workflows,
• legally secure digital signatures,
• reduced risks and operational costs,
• sustainable, paperless processes.

Concrete deployment scenarios for different industries and company sizes can be found in our Use Cases.

A modern digital contract archiving system combines regulatory security with operational efficiency, creating a solid foundation for sustainable growth, strong compliance structures, and future-oriented digital processes.