GDPR-Compliant Document Archiving in Austria - What the Law Actually Requires
Published on 22 August 2026
Digitization and data protection are often seen as opposites - yet legally compliant digital archiving in Austria is not only possible, but in many cases safer than a filing cabinet in the basement.
Two areas of law, one process
Document archiving brings together two different requirements: GDPR (protection of personal data) and tax and corporate law (retention obligations). Both must be satisfied at the same time - which quickly becomes confusing without a structured system.
Retention periods at a glance
- Invoices and accounting records: generally 7 years (Bundesabgabenordnung)
- Personnel records: retention periods vary by document type, sometimes extending beyond the employment relationship
- Contracts: usually tied to the civil-law statute of limitations
Manually keeping track of these deadlines becomes error-prone as document volume grows. DocuWare can store and automatically monitor retention periods per document type.
What “audit-proof” means in DocuWare
- Documents are stored immutably once archived
- Every access and change action is logged
- Full-text indexing ensures documents remain findable throughout the entire retention period
- Access rights can be assigned granularly based on document sensitivity
GDPR requirements in practice
Beyond mere retention, GDPR also requires that data is not stored longer than necessary and that data subjects can exercise their rights (access, deletion, rectification). A well-configured document management system makes this manageable: deletion periods can be technically defined, and finding personal data - e.g. for an access request - is massively simplified through full-text search instead of searching through paper folders for days.
How we approach this topic
As part of our analysis & consulting, we review together with you which document types are subject to which retention periods and how a GDPR-compliant deletion concept is technically implemented in DocuWare. When migrating existing archives, we also support you with data migration & digitization including correct tagging.
Note: This article provides a general overview and does not replace tax or legal advice for your specific situation. For binding statements on your individual retention obligations, please consult your tax advisor.
Frequently asked questions
How long must invoices be kept in Austria?
Under Austrian tax law (Bundesabgabenordnung), the general retention period for invoices and accounting records is seven years. Longer periods may apply in certain cases, e.g. related to real estate. When in doubt, have company-specific retention periods reviewed by your tax advisor.
Is digital archiving even legally valid, or do I still need paper documents?
Digital archiving is generally permitted in Austria, provided the requirements for completeness, immutability and readability throughout the entire retention period are met. DocuWare meets these requirements for audit-proof archiving.
What does audit-proof archiving actually mean?
Audit-proof means that archived documents can no longer be changed or deleted unnoticed after storage, any subsequent processing is logged, and documents remain findable and readable throughout the entire retention period.