How Long Do You Have to Keep Invoices in Germany? Retention Rules Explained

If you run a business, work as a freelancer or own a company in Germany, you must keep your invoices for a fixed period. The short answer: since 1 January 2025, invoices and other accounting vouchers generally have to be kept for 8 years. Books, annual financial statements and some other records still need 10 years, and business letters 6 years. This guide explains the periods, when they start, how to store invoices digitally and what applies to e-invoices.

Retention periods in Germany at a glance

The rules come from tax law (§ 147 AO, the German Fiscal Code), commercial law (§ 257 HGB, the German Commercial Code) and VAT law (§ 14b UStG). The Fourth Bureaucracy Relief Act (Bürokratieentlastungsgesetz IV) shortened the period for accounting vouchers from 10 to 8 years with effect from 1 January 2025.

• 10 years: books and accounting records, inventories, opening balance sheets, annual financial statements, management reports, and the work instructions and organisational documents needed to understand them.
• 8 years: accounting vouchers (Buchungsbelege) – including incoming and outgoing invoices, bank statements, receipts and other documents that support a booking.
• 6 years: business letters you receive and copies of those you send, plus other documents relevant for tax purposes that are not vouchers.
• 2 years: private individuals who receive an invoice for work on a property, for example renovation or garden work (see below).

Exception: banks, insurers and securities institutions

The shorter 8-year period does not apply to credit institutions, insurance companies under supervision and securities institutions. For them, accounting vouchers must still be kept for 10 years. This is set out in § 257 Abs. 4 HGB and in the transitional rules of the Fiscal Code (Art. 97 § 19a EGAO).

When does the retention period start and end?

The period does not start on the invoice date. It starts at the end of the calendar year in which the invoice was issued or the booking was made. In practice, you can work it out like this:

• Invoice issued in March 2025 → the period starts on 31 December 2025 → you must keep it until 31 December 2033.
• Invoice issued in November 2025 → same result: keep it until 31 December 2033.
• Annual financial statement for 2025, prepared in 2026 → 10 years from the end of 2026 → keep it until 31 December 2036.

What about older invoices?

The 8-year period applies to all accounting vouchers whose old 10-year period had not yet expired on 1 January 2025. Two examples:

• Invoice from 2016: the new 8-year period ended on 31 December 2024, so it could generally be destroyed from 1 January 2025.
• Invoice from 2017: the 8-year period ends on 31 December 2025, so it can generally be destroyed from 1 January 2026.

When you must keep documents for longer

Under § 147 Abs. 3 AO, the period does not end as long as the documents are still relevant for taxes whose assessment period has not yet expired – for example during a tax audit, an appeal or ongoing proceedings. Before you destroy older documents, it is sensible to check with your tax adviser (Steuerberater) that no open tax matter still depends on them.

Who has to keep invoices?

Every business owner in Germany has to keep the invoices they issue and receive: companies, sole traders, freelancers (Freiberufler) and small businesses using the small business exemption (Kleinunternehmer under § 19 UStG). It does not matter whether you prepare a balance sheet or use the simpler cash-basis method (Einnahmen-Überschuss-Rechnung). The 8-year period applies to your invoices in both cases.

If you are a freelancer and want to check what must appear on your invoices in the first place, see our guide to invoice requirements for freelancers in Germany.

Private individuals: the 2-year rule

Private individuals normally do not have to keep invoices for tax purposes. There is one important exception under § 14b UStG: if you receive an invoice for work on a property – for example building, renovation, repair or garden work – you must keep the invoice, a payment receipt or another proof for 2 years. Businesses must mention this obligation on such invoices. If you do not comply, a fine of up to €500 may be imposed.

Storing invoices digitally: the GoBD rules

You may keep invoices on paper or electronically. If you store them digitally, the German principles for proper electronic bookkeeping and record keeping (GoBD) apply. In short, your archive must ensure that documents are:

• Unchangeable: they cannot be altered or deleted without a trace during the retention period.
• Complete and in order: an expert third party, such as a tax auditor, can find and check them within a reasonable time.
• Readable and machine-readable: for the whole period, including the data in electronic invoices.
• Accessible: the tax office can be given access to the data during an audit.

The GoBD also expect a short process description (Verfahrensdokumentation) that explains how you receive, record and archive documents.

E-invoices: keep the original file

Since 1 January 2025, businesses established in Germany must be able to receive e-invoices (see our guide to the German e-invoicing mandate). An e-invoice such as an XRechnung (pure XML) or a ZUGFeRD invoice (PDF with embedded XML) must be kept in its original electronic form. A printout is not enough, and converting the XML into a simple PDF and deleting the original is not a substitute. The retention period is the same: 8 years.

Learn more about the two formats in XRechnung vs ZUGFeRD, and how to read an XML invoice in how to open an XRechnung.

Scanning paper invoices

Under § 147 Abs. 2 AO, you may keep documents as electronic copies instead of paper, as long as the copy matches the original and stays readable for the whole period. This is known as replacement scanning (ersetzendes Scannen). If your scanning process is properly documented, you can generally destroy the paper originals afterwards. Exceptions apply: annual financial statements and the opening balance sheet must be kept in the original, and certain customs documents also have special rules.

Receipts on thermal paper

Receipts printed on thermal paper, such as fuel or till receipts, often fade within a few years. If they become unreadable, you may lose evidence for an expense or for input VAT. Scan them soon after receipt and store the scan in your archive.

Where may you store invoices? Cloud and storage abroad

As a general rule, books and records must be kept in Germany. For electronic records there is more flexibility:

• Other EU countries: electronic books and records may be kept in one or more EU member states without prior approval, provided the tax office can fully access the data (§ 146 Abs. 2a AO). For invoices, § 14b UStG also requires full online access and that you tell the tax office where they are stored if this is outside Germany.
• Countries outside the EU: storing electronic records in a non-EU country requires the tax office's approval on application (§ 146 Abs. 2b AO). Moving records abroad without approval can lead to a delay penalty (Verzögerungsgeld) of €2,500 to €250,000.

If you use a cloud service, check where the data is hosted and whether you can export it in full. This matters especially for international teams and businesses run from abroad.

What happens if you do not keep invoices properly?

Missing, incomplete or unreadable records can have real consequences. During an audit, the tax office may reject your bookkeeping as improper and estimate your taxable income, which usually works against you. Input VAT may be disallowed if you cannot produce the invoice. In serious cases, fines or criminal tax proceedings are possible. The exact consequences depend on the individual case.

Checklist: keeping invoices correctly

• Keep all outgoing and incoming invoices for 8 years from the end of the year of issue.
• Keep books and annual financial statements for 10 years and business letters for 6 years.
• Store e-invoices (XRechnung, ZUGFeRD) in their original file format.
• Use an archive that prevents unnoticed changes and lets you find documents quickly.
• Document your process in a short Verfahrensdokumentation.
• Scan thermal paper receipts promptly.
• Check the storage location of cloud services, especially outside the EU.
• Do not destroy documents that are still needed for an audit, an appeal or another open tax matter.

How XRechnungs.de helps

XRechnungs.de is a web application for creating XRechnung and ZUGFeRD invoices. Each plan includes a GoBD archive for your documents, with a document limit that depends on the plan – see the pricing page for details. Data is hosted in the EU. If you receive XML invoices and only need to read them, you can use the free XRechnung viewer.

Please note: software can support compliant record keeping, but you remain responsible for your own retention obligations, for example for documents you keep outside the software.

FAQ: keeping invoices in Germany

How long do I have to keep invoices in Germany?

Generally 8 years, counted from the end of the calendar year in which the invoice was issued. Banks, insurers and securities institutions must still keep accounting vouchers for 10 years.

Does the 8-year rule also apply to older invoices?

Yes, for all invoices whose old 10-year period had not expired by 1 January 2025. An invoice from 2017, for example, can generally be destroyed from 1 January 2026, unless it is still needed for an open tax matter.

Do Kleinunternehmer also have to keep invoices for 8 years?

Yes. The small business exemption only affects VAT on your invoices. The retention obligation for invoices and other accounting vouchers still applies.

Can I print an e-invoice and delete the file?

No. An e-invoice such as an XRechnung or ZUGFeRD invoice must be kept in its original electronic form for the full retention period. A printout does not replace it.

May I destroy paper invoices after scanning them?

Generally yes, if the scans match the originals, remain readable for the full period and your scanning process is documented. Annual financial statements and the opening balance sheet must be kept in the original.

Can I store my invoices in a cloud outside Germany?

Within the EU, electronic records may generally be stored without approval if the tax office has full data access; for invoices stored outside Germany you must tell the tax office where they are. Storage outside the EU requires the tax office's approval.

Conclusion

In Germany, invoices now generally have to be kept for 8 years, books and financial statements for 10 years and business letters for 6 years – always counted from the end of the calendar year. Keep e-invoices in their original format, use an archive that meets the GoBD and check with your tax adviser before you destroy older records.

Next step: try XRechnungs.de free for 14 days – up to 50 documents, no credit card required.