On July 11, 2019 the German Federal Ministry of Finance published the final version of the revised Circular on the principles for the orderly keeping and retention of books, records and documents in electronic form and for data access. The revision has become necessary in order to update the Circular, which has now been valid for almost 5 years, to reflect technical developments and to eliminate the resulting legal uncertainties. In particular, there are simplifications in the area of digitisation of documents and conversion of electronic documents as well as the keeping of electronic records abroad. At the same time, the importance of procedural documentation is being brought further into focus.