E-Invoice Archiving Requirements in Germany: GoBD Basics
Sending a valid e-invoice is only half the obligation. German law requires that invoices, including electronic ones, be archived in a way that preserves their integrity and readability for ten years. GoBD sets the rules.
What GoBD requires
GoBD (Grundsatze zur ordnungsgemaen Buchfuhrung und Datenzugriff) is the German standard for bookkeeping and digital document storage. It applies to all business records, including e-invoices. The key requirements are: documents must be archived unchanged, retrievable within a reasonable time, and readable for the full retention period.
The 10-year retention rule
Invoices in Germany must be kept for 10 years from the end of the calendar year in which the invoice was issued. For an invoice issued in 2024, the retention period runs until the end of 2034. The obligation applies whether the invoice was sent on paper or electronically.
What counts as correct archiving for e-invoices
- Store the original file in the format it was received or created: XRechnung as XML, ZUGFeRD as the hybrid PDF.
- Do not modify the file after archiving. Any changes must be documented.
- The file must remain readable and machine-readable throughout the full 10 years.
- For XRechnung, the XML file itself is the invoice. A printout does not replace it.
- Metadata (who sent it, when, document number) must be stored alongside the document.
Common mistakes to avoid
- Saving only a printed PDF of an XRechnung XML: the XML is the legal document.
- Storing files in a format that may become unreadable (proprietary software that is later discontinued).
- Failing to back up the archive. GoBD does not mandate a specific backup method, but the data must be recoverable.
- Deleting files after scanning them into accounting software without verifying the software meets GoBD requirements.
How accounting software helps
Most GoBD-compliant accounting software archives the original invoice file automatically and attaches the required metadata. If you are handling e-invoices manually, a dedicated folder structure with original files and a log of receipt dates is the minimum starting point.
This article is general information, not tax or legal advice. For your specific situation, consult a Steuerberater or legal professional. E-Rechnung helps you create and read XRechnung and ZUGFeRD files. For an overview of the German e-invoicing mandate, see the German e-invoicing mandate explained.
Common questions
- How long must I keep e-invoices in Germany?
- 10 years from the end of the calendar year in which the invoice was issued. For an invoice from 2024, the retention period runs until the end of 2034.
- Does printing an XRechnung XML satisfy the archiving requirement?
- No. The XML file is the legal invoice document under GoBD. A printout does not preserve the machine-readable data. The original XML must be stored unchanged for the full retention period.
- What does GoBD require for e-invoice archiving?
- GoBD requires that e-invoices are stored in their original format, unchanged, retrievable within a reasonable time, and remain readable throughout the full 10-year retention period. The original machine-readable file must be kept, not just a printed version.