Relevance- and Context-Based Document Archiving

A critical point in every tax audit is proving that documents cannot be altered.

Every tax audit focuses on proving that documents are immutable. Even sole proprietors and small businesses are legally required to archive all tax-relevant records in a GoBD-compliant, audit-proof manner. Classic office programs such as MS Word or Excel are not sufficient for this: because local files on your PC or Mac – even in PDF format – can be altered afterwards, they violate the GoBD requirement of immutability.

Without an automated archiving service that securely backs up your documents in the cloud, GoBD compliance is difficult to achieve – unless you invest in expensive, specialized hardware storage (WORM storage), which is completely uneconomical for small businesses. MyRecruit.App solves this problem fully automatically through integrated, secured cloud structures.

Categorization by Relevance and Content

An archiving system only serves its purpose if documents can be found without much effort. To perfect this process, MyRecruit.App uses the principle of relevance- and context-based document archiving.

Instead of filing documents only chronologically or alphabetically, the system assigns each record a level of importance (relevance level) and links it to the relevant business context via its content category:

Relevance Levels

Relevance 1 Core documents:
Strategic records such as framework agreements, shareholder resolutions, or insurance policies. These documents essentially exist only once. They form the basis for Relevance 2 documents.
Relevance 2 Transaction records:
Ongoing processes such as orders, invoices, credit notes, hospitality receipts, or quotes. These documents are GoBD-relevant because they have tax consequences. They cannot be uploaded directly to the document archive; they must always be generated indirectly via the ERP functions.
Relevance 3 Reference documents:
Delivery notes, insurance status, custody account statements, correspondence. These documents are relevant from a business perspective but have no effect on the company's tax liability and do not need to be archived under the GoBD.
Relevance 4 Informational documents:
Org charts, annual reports, etc. These documents are merely helpful in daily operations but have no relevance either for GoBD purposes or from a business perspective.

Complete Overview Through Digital Case Files

GoBD-DMS

MyRecruit.App automatically bundles all records of a project or transaction into a single business transaction – for example when purchasing a company car or upon a successful placement.

Order with a system

The business transaction forms the GoBD-compliant frame for all related records and individual actions.

Ready at a moment's notice

Filter and download the most important documents for any transaction with a single click.

Automatic case file

Create a complete project file at any time, perfectly sorted by relevance and category.

Order and Findability in the Local Backup Directory

Amazon AWS ensures that your documents are reliably restored after an Amazon IT outage. But you shouldn't rely on that alone.

You can only truly rest easy once an additional local copy of your documents also exists on a PC or MacBook – ideally in a directory synced via Apple iCloud or Google Drive, giving you another layer of protection. It's hard to achieve more data security than that.

When downloading, you'll notice that MyRecruit.App automatically assigns your document a new name based on an intelligent naming convention. This embeds the relevance level and content category directly into the file name.

This lets you store all documents in a single folder and make full use of your file system's sorting functions to find them easily.

The file system (Finder / Explorer) ensures that all documents for a business partner are displayed clearly one below the other – sorted by business transaction, relevance, and content category. The most important documents (relevance level 1) always appear at the top, followed by the transactional records. This turns digital archiving into a genuine navigation aid – online and offline alike.