Belegarchiv

Belegarchiv is a repository for evidentiary documents used to prove business transactions and other activities within an organization. It can be physical, digital, or a hybrid system and is intended to ensure the integrity, accessibility, and long‑term preservation of documents that serve as proof, such as invoices, receipts, contracts, delivery notes, and meeting minutes. In practice, a Belegarchiv may be maintained by a company, a public body, or an accounting service provider and forms part of records management and compliance infrastructure.

The primary purpose is to support auditing, tax reporting, financial control, legal compliance, and historical research. A Belegarchiv typically provides a chronological, searchable record of documents, often supplemented by metadata (date, author, document type, reference numbers) and an audit trail that records who handled or accessed each item. It may store original documents or certified digital copies and maintain a clear chain of custody to prevent tampering.

Organization and processes involve classification, indexing, and retention scheduling to determine how long items are kept and when they are disposed of. Digital archives use image capture, metadata tagging, optical character recognition, and secure backups; physical archives rely on controlled storage conditions and standardized handling.

Legal and regulatory context varies by jurisdiction but commonly includes tax, corporate, and data protection laws. Requirements may specify minimum retention periods, authenticity and integrity standards, and access controls to protect sensitive information. Related concepts include records management, archival science, and audit trails.