Record retention in Germany: how long to keep invoices
In short
Since 2025 invoices and accounting receipts must be kept for eight years, books and annual accounts for ten years and business letters for six years. The period starts at the end of the calendar year. Digital archiving is allowed if it is unalterable and readable.
Running a business in Germany means keeping records for years. The retention obligation follows from § 147 of the Fiscal Code (AO) and, for merchants, § 257 HGB. A 2025 reform shortened the period for accounting receipts from ten to eight years.
Retention periods at a glance
| Document | Period |
|---|---|
| Books, records, inventories, annual accounts, opening balance | 10 years |
| Accounting receipts, e.g. invoices, receipts, bank statements | 8 years |
| Business letters received and sent | 6 years |
| Other tax-relevant documents | 6 years |
When does the period start?
At the end of the calendar year in which the document was created. An invoice from March 2026 may therefore be destroyed in early 2035 at the earliest. During a tax audit or an objection the period is extended for the documents concerned.
Digital storage
- Paper receipts may be scanned; after a proper, documented scan the paper can usually be destroyed.
- Documents received digitally – in particular e-invoices – must be stored in their original format.
- Under the GoBD rules storage must be unalterable, complete and readable throughout the period.
Private individuals
Private persons must keep invoices for craft or building work on their property for two years. For the self-employed the longer periods above apply.
Tip for self-employed people living abroad
If you do not live in Germany, it is easy to lose track of official post and receipts. Sort documents by year, back up digital copies twice and make sure your invoices contain all mandatory details. Our office service digitises incoming post so your documents are always at hand.
Frequently asked questions
How long must I keep invoices in Germany?
Since 2025 eight years, counted from the end of the year in which the invoice was created.
May I scan receipts and throw away the paper?
Usually yes, if scanning is done properly and digital storage is unalterable and readable.
How long must business letters be kept?
Six years.
Sources
- § 147 AO – Ordnungsvorschriften für die Aufbewahrung (gesetze-im-internet.de)
- § 257 HGB – Aufbewahrung von Unterlagen (gesetze-im-internet.de)
- GoBD – Bundesministerium der Finanzen
This article is for general information only and does not replace tax or legal advice.
Starting a business in Germany?
We register your business and take care of address, mail and invoices.
Apply for your business now Send a message
