RODO w zarządzaniu finansami: dane osobowe, podstawa prawna i polityka prywatności
Financial administration inevitably handles personal data: customer names, addresses, bank account numbers, and payroll data. The EU General Data Protection Regulation (GDPR) sets clear requirements for the processing o…
"Financial administration inevitably handles personal data: customer names, addresses, bank account numbers, and payroll data. The EU General Data Protection Regulation (GDPR) sets clear requirements for the processing of this data. W tym artykule omawiamy what small businesses' 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 include:"
- "Customer and supplier names, addresses, and business IDs (for sole proprietorships)"
- "Bank account numbers"
- "Email addresses and phone numbers of invoice contact persons"
- "Payroll data and personal identity numbers (for payroll)"
- "Travel and expense report details"
Podstawa prawna przetwarzania danych osobowych
"GDPR requires that there is a legal basis for every processing of personal data. In financial administration, the following are generally used:"
- "Performance of a contract: sending invoices and receiving payments"
- "Obowiązek prawny: obowiązki przechowywania wynikające z ustawy o rachunkowości, sprawozdawczość podatkowa"
- "Legitimate interest: collection activities, credit risk assessment"
For a small business, this practically means: you have the right to process your customer's data for invoicing and księgowość without separate consent, because the processing is based on a contract and law.
Okresy przechowywania dokumentów administracji finansowej
GDPR requires that data not be retained longer than necessary. In financial administration, retention periods are primarily determined by the Księgowość Act:
| Asiakirjatyyppi | Säilytysaika | Peruste |
|---|---|---|
| Księgi rachunkowe (bilans, rachunek zysków i strat, księga główna) | 10 lat od końca roku obrotowego | Fińskie prawo rachunkowości 2:10 |
| Dowody księgowe (faktury, paragony) | 6 lat od końca roku obrotowego | Fińskie prawo rachunkowości 2:10 |
| Dane płacowe | 10 vuotta | Ustawa o podatku u źródła, instytucja emerytalna |
| Dane VAT | 6 vuotta | Ustawa o VAT |
When the statutory retention period ends, personal data must be deleted or anonymized.
Mini-checklist for a small business
- Create a privacy statement (data protection statement) where you state 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 księgowość firm and other processors
- Delete outdated data regularly
Practical example: sole proprietor and data protection statement
The sole proprietor kept a customer register in Excel and issued PDF invoices. From a GDPR perspective, the situation was problematic: no privacy statement, no data security, no monitoring 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 basis for a privacy statement
- Old data can be systematically deleted
Try it in practice
Eemel Accounting is designed with GDPR requirements in mind. Personal data is safe and processing is under control.
Try 14 days for freeFrequently 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 księgowość material be deleted based on GDPR?
Not before the statutory retention period ends. The Księgowość Act takes precedence over GDPR in this case.
Is a data processing agreement required with the księgowość firm?
Yes. The księgowość firm processes personal data on your behalf, so GDPR requires a written agreement.
How does GDPR affect bank connections?
Account transactions retrieved through a banking connection contain personal data. Processing is based on agreement and law. Czytaj więcej in our PSD2 article.
Do I need to ask for customer consent to process invoicing data?
Not usually. Processing of invoicing data is based on fulfilling a contract, not on consent.
This article is general in nature and does not constitute legal advice.