Law and data protection
immutability
In short and in plain language
Immutability means that stored data cannot be changed or deleted in secret.
It is a basic rule for the books of a firm.
If you change something later, the old text stays in view.
Definition
Immutability means that stored data and records cannot be changed or deleted without trace. The GoBD name it as a principle for bookkeeping and retention: a later change remains recognisable alongside the original content.