What does Recital 13 in GDPR make exempt?
<p>I read through <a href="https://gdpr-info.eu/recitals/no-13/" rel="nofollow noreferrer">Recital 13</a> in GDPR and it states</p>

<blockquote>
  <p>To take account of the specific situation of micro, small and
  medium-sized enterprises, this Regulation includes a derogation for
  organisations with fewer than 250 employees with regard to
  record-keeping.</p>
</blockquote>

<p>However, I couldn't find an official definition of "record-keeping" pertaining to GDPR.  I'm aware of what record-keeping is in a general sense, but I'm not sure how far the term goes in this context.  </p>

<p>I'm assuming it includes such instances as a record of who accessed the data and when and what the data was/is used for.  But I was hoping for a legal definition I could point to as proof.</p>

<p>For reference:
<a href="https://gdpr-info.eu/recitals/no-13/" rel="nofollow noreferrer">https://gdpr-info.eu/recitals/no-13/</a></p>

<p>See Article 30, Records of processing activities:</p>
<blockquote>
<ol>
<li>Each controller and, where applicable, the controller’s representative, shall maintain a record of processing activities under its responsibility. ...</li>
<li>Each processor and, where applicable, the processor’s representative shall maintain a record of all categories of processing activities carried out on behalf of a controller, containing: ...</li>
</ol>
<p>...</p>
<ol start="5">
<li>The obligations referred to in paragraphs 1 and 2 shall not apply to an enterprise or an organisation employing fewer than 250 persons unless the processing it carries out is likely to result in a risk to the rights and freedoms of data subjects, the processing is not occasional, or the processing includes special categories of data as referred to in Article 9(1) or personal data relating to criminal convictions and offences referred to in Article 10.</li>
</ol>
<hr />
<p>Suitable Recitals
(13) Taking account of micro, small and medium-sized enterprises (82) Record of processing activities</p>
</blockquote>

gdpr