In short: Since 2025, accounting vouchers and invoices must generally be kept for 8 years (previously 10), books, inventories, balance sheets and annual accounts for 10 years, and received and sent business letters for 6 years. The period always starts at the end of the calendar year in which the document was created.
Retention periods at a glance
| Document | Period | Legal basis |
|---|---|---|
| Accounting vouchers, invoices | 8 years* | § 147 AO, § 257 HGB |
| Books, inventories, annual accounts, balance sheets | 10 years | § 147 AO, § 257 HGB |
| Received & sent business/commercial letters | 6 years | § 147 AO, § 257 HGB |
| Payroll accounts & tax-relevant payroll records | 6 years | § 41 EStG |
* The Growth Opportunities Act (Wachstumschancengesetz) shortened the period for accounting vouchers from 10 to 8 years – for vouchers whose retention period had not yet expired at the end of 2024. Special rules apply to certain sectors.
When does the period start?
The retention period does not start on the document date but at the end of the calendar year in which the document was created or the last entry was made. An invoice from March 2025 must therefore be kept until the end of 2033 at 8 years.
Keep documents digitally – but audit-proof
Under the German GoBD principles, digital documents must be stored unchangeably, completely, traceably and in a machine-readable way. A DMS ensures this: documents are versioned, every change is logged, and deleted files remain recoverable.
How Aktenplatz helps
In Aktenplatz you can store retention periods per document or project. After a period expires you can delete in a GDPR-compliant way – automatically or after manual approval. Everything is hosted exclusively in German data centres.
Note: This article offers general guidance to the best of our knowledge (as of 2026) and does not constitute legal or tax advice. The applicable statutory rules and your tax adviser are authoritative.