GDPR taloushallinnossa: henkilötiedot, oikeusperuste ja rekisteriseloste
Taloushallinto käsittelee väistämättä henkilötietoja: asiakkaiden nimiä, osoitteita ja pankkitilinumeroita. Käymme läpi, mitä pienyrityksen taloushallinnon on otettava huomioon GDPR:n kannalta.
"Financial administration inevitably handles personal data: customer names, addresses, bank account numbers, and payroll data. The EU's General Data Protection Regulation (GDPR) sets clear requirements for the processing of this data. In this article, we will go through what a small business's financial administration needs to consider."
"Personal data in financial administration – what is it?"
"According to GDPR, personal data is any information relating to an identified or identifiable natural person. In financial administration, typical personal data includes:"
- "Names, addresses, and business IDs of customers and suppliers (for sole proprietorships)"
- "Bank account numbers"
- "Email addresses and phone numbers of invoice contact persons"
- "Payroll data and personal identification numbers (payroll)"
- "Travel and expense report details"
Personas datu apstrādes tiesiskais pamats
"GDPR requires that every processing of personal data has a legal basis. In financial administration, the following are generally used:"
- "Fulfillment of a contract: sending invoices and receiving payments"
- "Juridisks pienākums: glabāšanas pienākumi saskaņā ar grāmatvedības tiesību aktiem, nodokļu pārskati"
- "Legitimate interest: debt collection, credit risk assessment"
For a small business, this practically means: you have the right to process your customer's data for invoicing and accounting without separate consent, because the processing is based on a contract and law.
Finanšu administrācijas dokumentu glabāšanas termiņi
GDPR requires that data not be stored longer than necessary. In financial administration, retention periods are primarily determined by the Accounting Act:
| Asiakirjatyyppi | Säilytysaika | Peruste |
|---|---|---|
| Kirjanpitokirjat (tase, tuloslaskelma, pääkirja) | 10 vuotta tilikauden päättymisestä | Kirjanpitolaki 2:10 |
| Tositteet (laskut, kuitit) | 6 vuotta tilikauden päättymisestä | Kirjanpitolaki 2:10 |
| Palkka-aineistot | 10 vuotta | Ennakkoperintälaki, eläkelait |
| ALV-aineisto | 6 vuotta | Arvonlisäverolaki |
When the statutory retention period expires, personal data must be deleted or anonymized.
Mini-checklist for a small business
- Create a privacy statement (data protection statement) where you explain what personal data you process and why
- Define retention periods by document type
- Ensure that your financial management software (e.g. Eemel Accounting) is GDPR compliant
- Limit access to personal data only to those who need it
- Agree on a data processing agreement with the accounting firm and other processors
- Delete outdated information regularly
Practical example: sole trader and privacy statement
A sole trader kept a customer register in Excel and invoiced with PDF invoices. From a GDPR perspective, the situation was problematic: no privacy statement, no data security, no tracking of retention periods.
Implementing Eemel Accounting solved most of the problems:
- Customer data is in a secure system, not an open Excel file
- Access restricted by username and password
- Financial management software provides a template for a privacy statement
- Old data can be systematically deleted
Try it out in practice
Eemel Accounting is designed with GDPR requirements in mind. Personal data is secure and processing is under control.
Try 14 daysFrequently asked questions
Does a small business need a privacy statement?
Yes, if you process personal data (e.g., customer names and addresses for invoicing). A privacy statement must be available.
Can accounting material be deleted based on GDPR?
Not before the statutory retention period expires. The Accounting Act takes precedence over GDPR here.
Is a data processing agreement needed with the accounting firm?
Yes. The accounting firm processes personal data on your behalf, so GDPR requires a written agreement.
How does GDPR affect banking connections?
Account transactions retrieved through a banking connection contain personal data. Processing is based on contract and law. Lasīt vairāk in our PSD2 article.
Do I need to ask for customer consent to process billing information?
Usually no. The processing of billing information is based on fulfilling a contract, not on consent.
This article is general in nature and does not constitute legal advice.