Archiving E-Invoices: GoBD, Deadline & Format
E-invoices, like all invoices, must be retained — but with one peculiarity: what counts is the structured original, not the printout.
For how long? Eight years since 2025
The Fourth Bureaucracy Relief Act (BEG IV) has shortened the retention period for invoices (accounting records) from ten to eight years. Section 147 (3) AO and Section 14b (1) UStG were amended.
- In force since: 1 January 2025.
- Applies to: all documents whose retention period had not yet expired on 1 January 2025.
- Exception: for companies supervised by BaFin (banks, insurers) the shortening takes effect one year later.
In which format? The original XML
The e-invoice must be retained in the structured original format — the XML file unchanged and machine-readable. Important:
- A printout or a converted PDF is not enough.
- With ZUGFeRD the embedded XML is the authoritative part and must be preserved — retain the entire PDF/A-3.
What the GoBD require
The GoBD (Principles for the Proper Keeping and Retention of Books, Records … in Electronic Form) require three properties for the entire retention period:
| Principle | Meaning |
|---|---|
| Authenticity of origin | The issuer can be clearly identified. |
| Integrity of content | The invoice data must not be altered. |
| Legibility | The invoice remains displayable at all times. |
In practice this means: store the original file in a system that prevents or logs changes, and make sure you can view the XML readably again throughout the entire period.
Tip for practice
File incoming and outgoing e-invoices in an audit-proof storage system immediately after receipt or dispatch — separate from working copies. Before filing, it is worth a quick check whether the invoice is valid; invalid invoices should be disputed before you post them.
You can open and check every file locally in your browser before archiving — without upload.
Frequently asked questions
How long must I retain e-invoices?
Since 2025, eight years. The Fourth Bureaucracy Relief Act shortened the retention period for invoices from ten to eight years — valid for all documents not yet expired on 1 January 2025.
In which format must I archive e-invoices?
In the structured original format. The XML must be preserved unchanged and machine-readable. With ZUGFeRD, the embedded XML is the authoritative part and must be retained as well.
Is a printout or a PDF enough as an archive?
No. A printout or a converted PDF does not meet the requirements. The original, unchanged XML file must be retained.