Accounting Firms
Accounting-record retention is chained to the tax-audit limitation period, and that changes what "enough backup" actually means.
Legislation
The retention floor is five (5) years from the end of the tax year, but it's chained to the audit-limitation period (Article 37) or to a case becoming final. Article 37 sets a 5-year base limitation (+1 year in specific cases), reaching 10 years only exceptionally (non-filing, new evidence). Since you can't know today which tax year will reopen tomorrow, the prevailing professional recommendation for tax years from 2024 onward is 10-year retention.
Mandatory real-time transmission of invoice/expense data. myDATA keeps what you reported to the tax authority, not your actual files, your accounting software's database, or client folders.
Phase A (turnover >€1M): from 2 March 2026. Phase B (everyone): from 1 October 2026.
Licensed accountants carry a confidentiality duty over the client data they handle (Decision 57088/2013, Article 8).
Explicitly requires "the ability to restore the availability and access to personal data in a timely manner", i.e. a documented backup/restore capability.
Enforcement
Two cases that show where oversight in your sector is focused:
Fined for inadequate security and backup measures (GDPR Articles 5(1)(f) and 32), the sector's reference case.
Reprimand of an accountant for processing an heir's data without a lawful basis.
The Fix
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