An accounting office processes personal data, financial data, tax documents, HR files, contracts, powers of attorney and often also business documentation that is particularly sensitive. That means one thing: a random cabinet “for papers” very quickly stops being enough.
This article is a guide for accountants, owners of accounting offices and people responsible for process compliance with GDPR. Below you will find:
- what actually follows from the regulations in 2026,
- which documents still need to be physically secured despite the progress of digitization and KSeF,
- which technical parameters a document cabinet should have in an accounting office,
- when a classic filing cabinet is enough and when it is better to move into filing drawers or reinforced cabinets,
- which Metaf models sensibly solve a specific operational problem.
The most important thing right at the start: the regulations do not define one statutory “GDPR cabinet.” GDPR does not say: “buy a cabinet with such-and-such dimensions.” What GDPR does require is that the controller and processor implement appropriate technical and organizational measures adequate to the risk. In practice, for paper documentation this means, among other things, access control, lockable furniture, limiting access to authorized people and clean-desk rules.
What the law requires from an accounting office in 2026
In an accounting office, you are not operating only “under GDPR.” Reality is broader:
- GDPR – security of personal data and accountability.
- Accounting Act – periods and rules for storing documentation.
- Tax Ordinance – keeping books and documents until the tax liability limitation period expires.
- KSeF – an increasing share of invoices disappears from paper, but the entire problem of secure document storage does not disappear.
Table 1. Legal requirements and the practical storage of documents
| Area | Basis | What follows from the regulation | What it means for cabinets in an accounting office |
|---|---|---|---|
| Data security | GDPR, Art. 32 | Appropriate technical and organizational measures adequate to the risk must be implemented | Paper documents should not lie around loose; lockable cabinets and access control are needed |
| Accountability | GDPR, Art. 24 | It is necessary not only to act in compliance with GDPR, but also to be able to demonstrate it | The choice of furniture should result from the security policy, risk analysis and procedures |
| Privacy by design / default | GDPR, Art. 25 | By default, access to data must be limited | It is better to divide documents by zones, roles and access levels than to keep everything in one place |
| Integrity and confidentiality | GDPR, Art. 5(1)(f) | Data must be protected against unauthorized access, loss and destruction | The cabinet should not only be spacious, but also lockable and sensibly positioned in the room |
| Retention period for accounting documentation | Accounting Act, Art. 74 | Many sets must be kept for at least 5 years; some documents longer depending on the category | A cabinet is not a “for the moment” purchase, but an element of archival infrastructure |
| Storage of tax books | Tax Ordinance, Art. 86 | Books and documents connected with keeping them must be stored until the tax liability limitation period expires | Durability, order and easy reconstruction of the resource are needed |
| KSeF in 2026 | Regulations and MF/KSeF communications | Mandatory KSeF enters in stages in 2026; e-invoices are stored in the system | There will be less paper, but contracts, powers of attorney, source documents, exceptions and documentation outside KSeF will not disappear |
Is there such a thing as a “GDPR cabinet”?
In market language, it is a convenient shortcut. In the language of the law, there is no single statutory category of “GDPR cabinet.”
In practice, a “GDPR cabinet” is the name given to a piece of furniture that helps fulfill real obligations arising from regulations and procedures, that is, above all:
- limits access to documents,
- allows documentation to be sensibly divided,
- supports order and quick retrieval of files,
- reduces the risk of leaving documents on desks,
- makes it possible to implement a permanent standard across the entire office.
This is a very important distinction. Otherwise, it is easy to fall into two mistakes:
- mistake no. 1: buy a random cabinet from a hardware store and assume that “GDPR is taken care of,”
- mistake no. 2: overpay for a higher-protection solution where a well-selected filing cabinet or filing drawer would be enough.
Which documents in an accounting office still require physical protection
In 2026, document circulation is more digital than it was a few years ago, but an accounting office still works with a large amount of paper.
The most common categories of paper documents
- contracts with clients,
- powers of attorney and authorizations,
- HR and payroll documents,
- clients’ accounting documents delivered outside a fully digital workflow,
- working printouts, statements and settlements,
- official correspondence,
- documents related to inspections, disputes, complaints and claims,
- operational binders for day-to-day work,
- hanging files and active filing drawers.
Table 2. What remains on paper despite KSeF
| Type of document | Does KSeF solve the storage problem? | Practical conclusion |
|---|---|---|
| structured e-invoices | to a large extent yes | less invoice paper, but not fewer organizational obligations |
| contracts and annexes | no | they still require secure storage |
| powers of attorney | no | they should be easy to retrieve and access-limited |
| HR and payroll files | no | they require division and stronger access discipline |
| working documents and printouts | no | these are often what cause chaos and incident risk |
| documents from inspections / proceedings | no | it is worth keeping them separately and raising the protection standard |
| client files in active circulation | no | filing drawers or well-divided filing cabinets work best |
Conclusion: KSeF reduces the number of traditional paper invoices, but it does not eliminate the need for well-chosen document cabinets. In an accounting office, physical carriers of information still have to be managed.
What the Polish Data Protection Office considers a sensible approach to paper documentation
In publicly available materials from the Polish Data Protection Office and in described inspection activities, the same elements of security practice are repeated regularly:
- paper documentation in lockable cabinets,
- rooms that are lockable and accessible to authorized persons,
- the clean desk principle,
- limiting access to devices and media,
- markings and procedures consistent with the data protection policy.
This matters because it shows the direction: the security of paper does not end with the lock in the door. The cabinet is supposed to be part of the entire process.
What technical parameters should a document cabinet have in an accounting office
Now we move on to specifics. The table below does not describe a “statutory minimum,” because there simply is none. These are practical technical recommendations for accounting offices in 2026.
Table 3. Technical parameters of a document cabinet – a practical recommendation for an accounting office
| Parameter | Sensible standard | Recommended standard | When to raise the level |
|---|---|---|---|
| Type of furniture | lockable metal filing cabinet | filing or drawer family matched to the type of documents | when part of the resource is particularly confidential or frequently used |
| Lock | key / cylinder lock | lock + clear key issuance procedure | when access should be limited to a narrow group |
| Material | steel | steel + predictable sheet thickness and stable construction | with intensive use and long-term operation |
| Interior organization | shelves | shelves matched to binders or drawers for hanging files | when quick access to client documentation matters |
| Depth | sufficient for A4 binders | 435 mm for classic files / approx. 633 mm for filing drawers | when you work mainly with hanging files and filing drawers |
| Capacity | “so that it fits” | calculated against the number of clients, departments and annual document growth | when the office is growing or serves a multi-person team |
| Access division | one cabinet for everything | separate zones: operational, HR, managerial, confidential | when you have different roles and different permissions in the team |
| Ergonomics | basic | height and width selected for the way of working | when documents are used every day |
| Position in the office | anywhere | outside the client zone and outside communication routes | when clients or subcontractors are present in the office |
| Protection level | office standard | dependent on risk and document type | for documents of increased importance, move into reinforced cabinets |
How to choose the type of cabinet for the real way of working in an accounting office
This is the moment when mistakes are made most often. People choose a cabinet by dimensions or price instead of by the way documents are worked with.
1. If you work mainly with binders and grouped files
Most often, the best choice will be a metal filing cabinet.
Good when:
- documents are arranged by client, year or case type,
- several people use the resource,
- capacity and simplicity matter,
- you need to scale equipment easily as the office grows.
➡ See category: Metal filing cabinets SBM
2. If you work with hanging files and an active filing system
A filing drawer cabinet will be a better choice.
Good when:
- documentation needs to be searched quickly and every day,
- each case or client has its own file,
- the team constantly reaches for the same documentation,
- you want to reduce clutter on desks.
➡ See category: Filing drawer cabinets
3. If some documents require a higher level of protection
It is worth separating a special zone and using a reinforced cabinet.
Good when:
- this concerns management documents, confidential contracts, data media, powers of attorney, documents from inspections, the owner’s archive,
- access is meant to be truly limited,
- you do not want to keep everything in one standard cabinet.
➡ See category: Safes and reinforced cabinets
4. If you are organizing a larger document back office
It is worth thinking not only about a single cabinet, but about the entire paper workflow.
➡ See solution page: Active archives and documents
Concrete Metaf solutions for an accounting office
Below there are no random models. These are examples that make operational sense in an accounting office.
1) A small or one-person accounting office: a compact cabinet for current binders
Metal filing cabinet SBM 101 M LX
- dimensions: 1040 × 600 × 435 mm
- weight: 24 kg
- application type: small office, owner’s room, spare cabinet for current circulation
See the product page for SBM 101 M LX
When does it make sense?
When you do not yet need full-height storage, but you already want to move from “papers shoved in anywhere” to a predictable standard of lockable storage.
2) The standard for most accounting offices: a full-height filing cabinet
Metal filing cabinet SBM 201 M LX
- dimensions: 1990 × 600 × 435 mm
- weight: 43 kg
- number of shelves: 4
- sheet thickness: bottom beam 1.0 mm; other elements 0.8 mm
See the product page for SBM 201 M LX
Why is it a good starting point?
- the height of 1990 mm makes good use of vertical space,
- the depth of 435 mm is typical for office documentation work,
- the model is suitable for standardization between rooms and locations.
For whom?
For an office that keeps client binders, annual documentation, official correspondence and working files, but does not yet need an extended filing-drawer archive.
3) A universal “workhorse” for a larger number of binders
Metal filing cabinet SBM 202 M LX
- dimensions: 1990 × 800 × 435 mm
- weight: 54 kg
- number of shelves: 4
- sheet thickness: bottom beam 1.0 mm; other elements 0.8 mm
See the product page for SBM 202 M LX
This is the model that will be the most obvious standard in many accounting offices.
When should you choose this model?
- when you serve a larger number of clients,
- when one 600 mm cabinet turns out to be too narrow,
- when you want to store a larger volume of binders while keeping access simple.
4) Intensive work with documents: a cabinet with retractable doors
Metal filing cabinet with retractable doors SBM 210 M LX
- dimensions: 1990 × 1000 × 435 mm
- weight: 76 kg
- number of shelves: 4
- sheet thickness: bottom beam 1.0 mm; other elements 0.8 mm
See the product page for SBM 210 M LX
When is this model better than a classic cabinet?
- when the cabinet is opened very often during the day,
- when several people work with files at the same time,
- when you want more convenient access without doors “hanging” in the passage.
In an accounting office, such a model works well, for example, in the team’s work zone, where documentation is used intensively from morning to evening.
5) Dividing documents by confidentiality: a cabinet with an internal compartment
Metal filing cabinet SBM 213
- dimensions: 1990 × 1200 × 435 mm
- weight: 88 kg
- number of shelves: 3
- equipment: two-door internal compartment with a partition, locked with a cylinder lock and single-point bolt
- sheet thickness: top beam and doors 0.8 mm; other elements 0.6 mm
See the product page for SBM 213
This is a very interesting model for an accounting office, because it allows you to keep two levels of access within one body:
- general and working documents on shelves,
- more confidential documents in a separate, lockable compartment.
This makes sense, for example, for:
- powers of attorney,
- contracts,
- owner documents,
- materials from inspections,
- files that the entire team should not have access to.
6) Active client documentation: a filing drawer instead of yet another binder
Filing drawer cabinet SZK 302 ST
- dimensions: 1292 × 775 × 633 mm
- internal drawer dimensions: 244 (front 280) × 690 × 585 mm
- weight: 89 kg
- number of drawers: 4
- purpose: two rows of A4 hanging files placed horizontally
- sheet thickness: body 1.0–1.5 mm; drawer front 1.5 mm; drawer back 0.8 mm
See the product page for SZK 302 ST
This is a solution for offices that want to work faster.
A filing drawer has an advantage over a classic binder layout when:
- individual files have to be pulled out often,
- the team works with client documents in a daily cycle,
- shortening the time needed to find documentation matters.
For many accounting offices, the set of:
- filing cabinets for archiving and binders,
- filing drawers for active client documentation
is simply the most logical.
7) Documents of greater importance: a separate reinforced cabinet
Reinforced cabinet SAM W 2a
- dimensions: 1950 × 950 × 550 mm
- weight: 202 kg
- number of shelves: 4
- application: higher level of protection for documents, media and equipment
See the product page for SAM W 2a
When does such a model make sense in an accounting office?
Not as the primary cabinet for every binder.
It makes sense as a second level of protection, for example for:
- particularly confidential contracts,
- owner documents,
- data media,
- documents from inspections and disputes,
- resources with restricted, managerial access.
Comparing Metaf models for the needs of an accounting office
Table 4. Practical comparison of models
| Model | Dimensions (h × w × d) mm | Weight | Interior layout | Best use in an accounting office | Link |
|---|---|---|---|---|---|
| SBM 101 M LX | 1040 × 600 × 435 | 24 kg | shelves | small office, owner’s room, current documents | product |
| SBM 201 M LX | 1990 × 600 × 435 | 43 kg | 4 shelves | standard cabinet for client binders | product |
| SBM 202 M LX | 1990 × 800 × 435 | 54 kg | 4 shelves | larger volume of documents, good main standard | product |
| SBM 210 M LX | 1990 × 1000 × 435 | 76 kg | 4 shelves, retractable doors | intensive team work with files | product |
| SBM 213 | 1990 × 1200 × 435 | 88 kg | 3 shelves + internal compartment | two access levels in one cabinet | product |
| SZK 302 ST | 1292 × 775 × 633 | 89 kg | 4 drawers for hanging files | active client documentation and fast retrieval | product |
| SAM W 2a | 1950 × 950 × 550 | 202 kg | 4 shelves | documents of greater importance and restricted access | product |
How to approach cabinet selection step by step
If you want to buy a cabinet sensibly, do not start with the catalog. Start with answering 7 questions.
1. Which documents will be stored?
- binders,
- hanging files,
- HR files,
- contracts,
- managerial documents,
- powers of attorney,
- data media.
2. How often does the team reach for documents?
- a few times a month,
- every day,
- many times during the day.
3. Who should have access?
- all accountants,
- only the owner / manager,
- only a selected department.
4. What is the annual growth of documents?
This question determines whether you are buying a solution for one year or for several years.
5. Should the documents be stored in binders or in hanging files?
This immediately determines whether to go into filing cabinets or filing drawers.
6. Does the office receive clients in the same space?
If so, the position and way of opening cabinets become more important.
7. Do you have documents that require a higher level of protection?
If yes, do not mix them with the entire resource. Separate a cabinet or a zone for them.
The most common mistakes when choosing a cabinet for accounting documents
Mistake 1. “As long as it can be locked”
The lock alone does not solve the problem if:
- documents are mixed up,
- keys circulate without control,
- the cabinet stands in an open zone,
- half of the files are still lying on desks anyway.
Mistake 2. One cabinet for everything
In practice this quickly ends in chaos:
- working documents get mixed with archival ones,
- HR documents with general ones,
- confidential ones with day-to-day ones.
Mistake 3. Buying a cabinet that is too shallow or too small
The effect: binders do not fit or have to be placed “any old way.”
Mistake 4. Ignoring the pace of office growth
A well-selected cabinet should handle not only today’s state, but also the growth in the number of clients.
Mistake 5. No connection between the furniture and the procedure
Even the best cabinet will not help if you do not have:
- clean-desk rules,
- a key policy,
- document division,
- an access issuance procedure.
Do you need to buy a safe for GDPR?
Not always.
And that is a good thing, because otherwise half the market would be overpaying for no reason.
When you do not need to move into a safe or a reinforced cabinet
When we are talking about standard accounting and HR documentation that:
- is stored in a locked office,
- has controlled access,
- is located in well-selected filing cabinets or filing drawers,
- is covered by organizational procedures.
When it is worth considering a higher level
When the documentation:
- is particularly confidential,
- concerns the owner, management or disputes,
- includes data media,
- should not be available to ordinary team circulation.
Then a separate category makes sense:
➡ Safes and reinforced cabinets
Which cabinet layout works best in practice in an accounting office
Variant A – small office
- 1 × SBM 201 M LX or SBM 202 M LX
- 1 × smaller cabinet for current or owner circulation
Variant B – multi-person accounting office
- 2–4 × SBM 202 M LX as the standard for client documents,
- 1–2 × SZK 302 ST for active documentation,
- 1 × SAM W 2a or a similar reinforced cabinet for particularly confidential resources.
Variant C – office with high-intensity work on files
- SBM 210 M LX in the team’s work zone,
- filing drawers for active documentation,
- a separate lockable cabinet for owner and HR materials.
Checklist: which cabinet for an accounting office will really be the right one
If most answers sound like “yes,” you are on the right track.
Legal and operational checklist
- documents are not constantly left on desks after working hours,
- cabinets are lockable,
- access to keys is controlled,
- documents are divided by type and access level,
- active resources do not mix with archival ones,
- the clean-desk procedure works in reality, not only on paper,
- it is possible to demonstrate the logic behind the choice of technical measures according to the risk.
Technical checklist
- the cabinet dimensions are matched to the real type of documents,
- the depth is appropriate for binders or files,
- capacity takes document growth into account,
- the model is suitable for standardization,
- the confidential part has a higher level of protection than the day-to-day circulation.
The shortest answer: which “GDPR cabinet” for an accounting office?
If you want a simple conclusion, it looks like this:
- for standard client documents and binders – choose from the category Metal filing cabinets SBM,
- for active documentation and hanging files – choose from the category Filing drawer cabinets,
- for resources with a higher level of confidentiality – choose from the category Safes and reinforced cabinets,
- if you are planning the entire document workflow – start from the path Active archives and documents.
Summary
In 2026, an accounting office does not need a “magic GDPR cabinet.” It needs a well-chosen document storage system that combines:
- compliance with regulations,
- sensible risk analysis,
- operational order,
- ease of team work,
- and the ability to scale along with office growth.
The three most important rules are:
- the law does not impose one cabinet, but it does require an adequate level of protection,
- not every type of documentation requires the same level of protection,
- the best effect comes from combining filing cabinets, filing drawers and – where needed – reinforced cabinets.
If you want to select specific models based on the number of clients, the type of documents and the layout of your office, go to the product categories or prepare one collective inquiry with information on:
- how many users work with the resource,
- which documents will be stored,
- how often they are used,
- whether you need one location or standardization across many offices.
➡ Go to pricing
➡ See the Metaf product catalog
Legal basis and sources
Official acts and materials
- Regulation (EU) 2016/679 (GDPR / RODO) – in particular Art. 5, Art. 24, Art. 25, Art. 32
https://eur-lex.europa.eu/eli/reg/2016/679/oj/eng - The Accounting Act of 29 September 1994 – Art. 74
https://isap.sejm.gov.pl/isap.nsf/DocDetails.xsp?id=wdu19941210591 - Tax Ordinance – Art. 86
https://isap.sejm.gov.pl/isap.nsf/download.xsp/WDU19971370926/U/D19970926Lj.pdf - KSeF – official information and deadlines
https://ksef.podatki.gov.pl/
Metaf product pages used in the article
- Metal filing cabinets SBM
https://metaf.pl/szafy-aktowe-metalowe-na-dokumenty-sbm/ - Filing drawer cabinets
https://metaf.pl/szafy-kartotekowe/ - Safes and reinforced cabinets
https://metaf.pl/sejfy-i-szafy-wzmocnione/ - Active archives and documents
https://metaf.pl/rozwiazania/archiwa-aktywne-i-dokumenty/ - SBM 101 M LX
https://metaf.pl/szafy-aktowe-metalowe-na-dokumenty-sbm/sbm-101-m-lx/ - SBM 201 M LX
https://metaf.pl/szafy-aktowe-metalowe-na-dokumenty-sbm/sbm-201-m-lx/ - SBM 202 M LX
https://metaf.pl/szafy-aktowe-metalowe-na-dokumenty-sbm/sbm-202-m-lx/ - SBM 210 M LX
https://metaf.pl/szafy-aktowe-metalowe-na-dokumenty-sbm/sbm-210-m-lx/ - SBM 213
https://metaf.pl/szafy-aktowe-metalowe-na-dokumenty-sbm/sbm-213/ - SZK 302 ST
https://metaf.pl/szafy-kartotekowe/szk-302-st/ - SAM W 2a
https://metaf.pl/sejfy-i-szafy-wzmocnione/sam-w-2a/
Editorial note
This article is informational and practical in nature. It does not constitute legal advice or a GDPR compliance audit. The final choice of a technical measure should result from a risk analysis, the nature of the documentation and the organization of work in a specific accounting office.
