Part I — Text Form
Trigger S1/S2: A GVB is to be drawn up in text form; afterwards, an auditor asks about the authenticity. Part I defines the document level: MD doc
- JSON artifacts in the repo, without external signature services.
Overview of the Articles (DS01–DS05)
| Art. | Title (DE) | Core Question |
|---|---|---|
| DS01 | The Text Form Requirement and Free Assessment of Evidence | What does § 126b BGB actually require — and what suffices under free assessment of evidence? |
| DS02 | The Signature Doc as a Data Type (JSON Schema) | How do we describe "signature" as a machine-readable artifact in the repo? |
| DS03 | The Signature Process (Accept/Deny/Sign) | How is a signing process documented deterministically and in an audit-proof manner? |
| DS04 | Sidecar Cataloging and Verification Chain | How does an auditor verify authenticity and integrity — without reading the Git history? |
| DS05 | The GCPN Signature Container | How do we attach all artifacts (source document, FES doc, process) to an MD document? |
The Basic Idea: Signatures as Repo Artifacts
A document in the GitCover system is not a file but an artifact set:
the MD file (source document), a sidecar (.v7g.md, SHA-256 + V7GUID cataloging),
and, for business transactions, a GCPN container. The signature docks onto
exactly this pattern:
Quell-Dokument (MD) .v7g.md Sidecar GCPN-Container
│ │ │
│ sha256 │ sha256(Quell-Dokument) │ referenziert alle
│ │ V7GUID │ Artefakte des Vorgangs
▼ ▼ ▼
Signatur-Doc (JSON) ──── Accept/Sign-Event ──────── GCPN-Signatur-Container
Every artifact follows a JSON schema (the schema-first rule of the GCBoK),
every relationship is a SHA-256 reference, every process is an event that can be
described deterministically. An auditor can verify the entire chain with
sha256sum and jq — without Git history, without proprietary tools.
Why No DocuSign from the Start?
Three reasons against the premature integration of external signature services:
- Cost & friction: The majority of an SME's everyday documents (GVB, internal procedure documentation, receipts) does not need a qualified signature — text form suffices (§ 126b BGB: "may be replaced by text form").
- Evidence chain breaks: Every external service creates its own history (envelope IDs, audit trails in the provider's cloud). The chain of evidence leaves the repo — precisely where GitCover promises GoBD audit security.
- One-third threshold of evidentiary force: Under free assessment of evidence (§ 286 ZPO), a well-documented internal chain (SHA-256 chain + timestamps + identified signer role) often carries more weight than a "signature receipt" from a provider whose procedure is not disclosed.
The FES integration (Part II) comes into play exactly when an external contractual partner requires it — not as an end in itself.
Legal Framework (Short Quotes)
| Norm | Statement | GitCover Interpretation |
|---|---|---|
| § 126b BGB | Text form: "that form of electronic transmission by which the document is made accessible to others and is suitable for reproduction as text on a screen" | The MD file in the repo is reproducible as text; the signature doc makes the intent identifiable |
| § 371a ZPO | Private documents with an eS are deemed duly signed "if the issuer attaches their name" | The name in the signature doc + key/graphic reference fulfills the name attachment |
| eIDAS Regulation Art. 50–51 | Advanced eS (AdES/AdEE), qualified eS (QES) | Part II: FES docking as a level above text form |
| § 286 ZPO | Free assessment of evidence | The internal chain (SHA-256 + time + roles) is a fully valid piece of evidence |
Disclaimer: No legal advice. The assessment in each individual case remains subject to free assessment of evidence and, where applicable, legal counsel.
Reading Order
The articles build on one another:
- DS01 — Why text form suffices and what "sufficient" means under free assessment of evidence.
- DS02 — The JSON schema of the signature doc (the "signature" data type in the filesystem).
- DS03 — The signature process as an event schema (Accept/Deny/Sign).
- DS04 — Sidecar verification: How the auditor checks the chain.
- DS05 — The GCPN signature container: source document + FES doc + process in one artifact.
Created: 260913 | Part I of the digital-signage series