As of 1 July 2018, Decree No. 1/2018. (VI. 29.) ITM of the Ministry of Innovation of Technology on the Digital Archiving Rules is replacing the former Decree No. 114/2007. (XII.29.) GKM of the Ministry of Economic and Commerce.
Companies shall retain the electronic documents in a way, which protects them against deletion, destruction, accidental destruction, subsequent modification and damages, and unauthorised access. The electronic document must remain readable and interpretable in the retention period. The retention obligation must be met with a view to the type and credibility of the electronic document.
The purpose of the new decree is to make digital archiving easier and cheaper, to reflect the changes in technology and the eIDAS Regulation.
Now companies have five possibilities to archive their electronic data:
- By engaging a trust service provider (bizalmi szolgáltató) if the document has advanced electronic signature on it (as defined in the eIDAS Regulation).
- If the company does not engage a trust service provider, it must ensure the validity of the electronic signature on the document during the retention period, in order to protect the document from subsequent modification and damages. It is not necessary anymore to use a time stamp issued by a qualified service provider.
- The company can also use a closed system software (zárt rendszer). (It is not necessary anymore to obtain a certificate on such system from an accredited certification organisation. However, the company and the developer of the relevant software are jointly and severally liable for the compliance with the law.
- Companies can store electronic invoices together with a hash code sent to and validated by the Tax Authority.
- Document storage through electronic data interchange (EDI - elektronikus adatcsere rendszer) remain available too.
Companies should revise their digital archiving practices with a view to the new rules.
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