Encryption of electronic invoices and other accounting information may only be done if this is justified for security and throughout the filing period information can immediately be presented in clear text.
Depending on these requirements your company should consider carefully whether encryption of electronic invoices can be considered appropriate since, among other things the encryption keys must be retained throughout the filing period and that an external auditor without delay can request information be made available in plain readable form.
The Accounting Board believes that if the company cannot guarantee that accounting information can be immediately presented in plain language, encryption should not be done. Instead, administrative controls should be used to protect the data from being changed during the archiving period.