Planning data backups for bookkeeping before starting a business in Georgia

The backup scope should include transaction data, the chart of accounts, customer and supplier master data, open items, invoices, supporting documents and change logs. A backup within the same system alone is not sufficient if an outage, user error or restricted access to the provider also affects that copy. Therefore, at least one current backup should be stored separately from the live bookkeeping system. The backup interval and retention period depend on the volume of data, transaction frequency and the amount of data loss that can be tolerated. Keeping several backups from different points in time helps prevent an unnoticed error from immediately replacing all available copies. Confidential bookkeeping data should be adequately protected when stored and transmitted. Access to backups should be restricted to authorized persons and logged. A recovery test must show that transactions, document links and reports can actually be used again. Provider-managed backups, your own backups and exportable data serve different purposes and should not be confused. For records that must be retained for tax purposes in Georgia, you must also ensure that they generally remain available and readable for six years after the end of the relevant reporting period, unless a longer special period applies.