The periods at a glance
Which records you keep and for how long is set by § 147 AO, the German Fiscal Code. For invoices, § 14b UStG adds its own rule. The Fourth Bureaucracy Relief Act (BEG IV) cut the period for accounting receipts from ten to eight years.
| Record | Period | Basis |
|---|---|---|
| Books, records, inventories, annual accounts | 10 years | § 147 Abs. 1 Nr. 1, Abs. 3 AO |
| Accounting receipts such as invoices, receipts, bank statements | 8 years | § 147 Abs. 1 Nr. 4, Abs. 3 AO |
| Invoices you issue or receive | 8 years | § 14b Abs. 1 UStG |
| Business letters received and sent | 6 years | § 147 Abs. 1 Nr. 2 and 3, Abs. 3 AO |
| Other records that matter for tax | 6 years | § 147 Abs. 1 Nr. 5, Abs. 3 AO |
For many freelancers the books include the profit statement (EÜR) and what it is based on. That stays at ten years.
Under Art. 97 § 19a EGAO the eight years apply to every receipt whose old period was still running on 1 January 2025. Banks, insurers and investment firms keep the ten years.
When the period starts
The period starts at the end of the calendar year in which the receipt was created (§ 147 Abs. 4 AO), and for an invoice at the end of the year in which it was issued (§ 14b Abs. 1 UStG). The date on the receipt is only the starting point.
An example: you keep an invoice dated 14 March 2026 for eight years from 31 December 2026, so until the end of 31 December 2034. From 1 January 2035 you may destroy it.
The period does not end, though, while the records still matter for a tax whose assessment period has not expired (§ 147 Abs. 3 AO). That can be the case during a tax audit or an open objection. If in doubt, ask your tax advisor before you delete older records.
Keeping records digitally
You may keep receipts and invoices digitally (§ 147 Abs. 2 AO), as long as:
- the copy matches the original in image and content,
- it stays available for the whole period,
- it can be made readable and evaluated by machine at any time.
Annual accounts and the opening balance sheet are excluded. In a tax audit the tax office may look at your stored data and ask for it in a machine-readable format (§ 147 Abs. 6 AO). A folder of image files nobody can open any more does not meet the duty. How the tax administration reads order and immutability is covered in the guide on the GoBD.
What applies to e-invoices
For an e-invoice the structured part is the invoice: the XML file of an XRechnung, or the XML embedded in a ZUGFeRD PDF. Since the GoBD amendment of 14 July 2025 it is enough to keep that XML file. You only keep an extra PDF or printout if it contains something beyond or different from the XML, such as an accounting note.
A printout or an image does not replace the XML file. Keep the file unchanged, even if you only read the invoice on screen. How to make an XRechnung readable on a Mac in the first place is in the guide Open an XRechnung on a Mac.
When you change software
The duty belongs to the records, not to the software. When you switch invoicing apps, the periods continue for everything created in the old one. Export your invoices with their original PDFs and e-invoice files before you close the old account, and keep access as long as you can.
Just as important is software that keeps letting you in. If a subscription ends and old invoices can no longer be opened, only your own exports meet the duty. How Folnaro handles this is below and on the page Your data.
Quick check
- Invoices and receipts eight years, books and EÜR ten years, business letters six years.
- Counted from the end of the year in which the receipt was created.
- Keep e-invoices as the XML file, unchanged and readable.
- Before deleting, check that no audit or proceeding is still open.
This guide is not tax advice. It explains the rules as the law states them.
