Retaining an e-invoice: period, form and archive

The original counts

What must be retained is the e-invoice in its machine-readable form, that is the XML file or the ZUGFeRD document. A printout or a plain image of the invoice is not enough because the structured data is missing.

How long

For accounting vouchers, which include invoices, a retention period of eight years generally applies. Other documents can have shorter or longer periods. Your tax adviser confirms the periods for your case.

Unalterable and retrievable

Under the German principles of proper bookkeeping (GoBD) the file must remain unchanged, be readable at any time and be retrievable. In practice that means:

• A fixed storage location with access rights and backups.
• No later editing of the original file.
• A process documentation that describes how invoices arrive and are filed.
• The ability to display the invoice readably, even years later.

Practical tips

A few things make everyday work easier:

• Validate files after receipt and then file them unchanged.
• Additionally create a readable PDF version for internal approval, but keep the original separately.
• With ZUGFeRD keep both parts (PDF and XML) together.

• E-invoice to PDF
• Validate e-invoice

Note

Wandlix is not an archive: files there are deleted after one hour at the latest. Store the original file yourself in your bookkeeping or a suitable archive system.

Frequently asked questions

Is a scan of the invoice enough?

Not for an e-invoice. The structured original file must be retained.

May I compress or convert the file?

The original must remain unchanged. Conversions are meant for copies for viewing.

Who is responsible?

The company that receives or issues the invoice. Your tax adviser helps with the setup.

More guides

• Receive and check an e-invoice
• E-invoicing in companies and ERP
• E-invoice obligation: deadlines and checklist

These guides do not replace tax or legal advice. For questions about your own case please ask your tax adviser.