What to Back Up and How Often

First, back up the data on which sales, payments, accounting and contract performance depend: the accounting database, primary documents, contracts, corporate email, CRM, client files, HR documents and managers' working materials. The charter, participants' resolutions, domain rights and trade mark rights are also kept as a separate set.

Frequency depends on how quickly the information changes. Orders, payments and the accounting database may be backed up daily or more often. Corporate resolutions and permanent contracts change less frequently. The schedule is set so that the acceptable amount of data loss corresponds to the enterprise's actual operations.

Cloud-folder synchronisation transfers current changes between devices. A backup keeps a separate version that can be restored after a working file is deleted or damaged. For important systems, an independent storage location outside the main service is advisable.

It is also useful to keep domain settings, the list of corporate services, provider contacts and access-recovery information separately. This helps restore the working infrastructure even after replacing a computer or technical contractor. Passwords and secret keys are kept in a dedicated secure vault with access limited to a small group of users.

Storage Location, Access and Recovery

Backups may be stored in cloud storage, on a separate server, on external media or by combining several options. One working copy remains close to the system and another in an independent location. Encryption, multi-factor authentication and separate accounts restrict access to the data.

The director appoints a primary and a backup responsible person. Both know where the backups are located, how to access them and the procedure used to restore the data. A test recovery of several files or a separate database shows the actual time required to restore operations.

The agreement with the technical provider should specify the systems, backup frequency, version retention period, storage location, procedure for the client to obtain the data and recovery time. The enterprise keeps its own administrative access and can retrieve the backups after the agreement ends.

Periodically, the enterprise restores a sample set of documents, a mailbox or a test copy of the database. It is sufficient to record the date, data set, recovery time and responsible person in the log. This shows the actual readiness of the backup system and makes it possible to plan how much time accounting and managers will need to return to normal operations.

Document Retention Periods in 2026

Article 44 of the Tax Code sets minimum retention periods for tax documents. A period of 2,555 days applies to documents and information relating to transfer pricing, CFCs and the corresponding payments to non-residents. For primary documents, accounting registers and financial statements of specified legal entities, including legal entities under the simplified tax system, the minimum period is 1,825 days. For other documents in the cases provided for by paragraph 44.3, a period of 1,095 days applies.

The electronic retention period is linked to the document type, and the backup system must technically support that period. Separate requirements may apply to HR, corporate, contractual and other materials. It is therefore convenient to maintain the backup list together with the retention period for each category.

UBC can prepare a list of corporate and accounting documents, allocate retention periods and responsible persons. A technical specialist configures backup, encryption and recovery. The price depends on the number of systems, volume of data, backup frequency and the required time for the enterprise to return to operation.