Retention periods for receipts

In short: Businesses in Germany usually have to keep invoices and accounting records for eight years and business letters for six. Private individuals have shorter obligations but should keep receipts for warranty and tax.

In more detail: The period starts at the end of the calendar year in which the document arose. Since 2025 the shortened period of eight years (previously ten) applies to accounting records. Commercial letters must be kept for six years.

Our context: The invoice generator warns before you delete an invoice and recommends a backup first.

In Depth

Not tax or legal advice.

• Businesses: Invoices, accounting records, annual accounts, tax-relevant contracts: 8 to 10 years depending on type; check the current periods with a tax advisor.
• Digital storage: Allowed if documents are unalterable, readable and findable (GoBD). A mere photo is not always enough.
• Private individuals: For craftsman services and household-related services, two years (§ 14b UStG). Keep receipts for the statutory guarantee for as long as the period runs.
• Tax return: Keep records at least until the tax assessment is final.
• Data protection: After the period ends, documents with personal data must be deleted.

See also: Writing an invoice (mandatory details under § 14 UStG)