The procedural documentation is a central element of legally compliant archiving. It describes in detail the processes, systems and technical framework conditions that are used in the company for electronic archiving. Complete procedural documentation contains information about the entire life cycle of a document - from capture to storage to deletion. It also documents the software used, the responsibilities of employees and the security measures taken to protect the archived data. The creation of procedural documentation is a requirement of the GoBD and ensures that the company is able to present the archiving process to audit authorities in a comprehensible manner at all times. It is an important component of compliance and helps to ensure adherence to legal regulations. Well-documented procedural documentation minimizes the risk of errors in the archiving process and serves as proof of compliance during audits.