An accounting document or receipt connects a business transaction to its evidence: an incoming or outgoing invoice, a till receipt or proof of payment. A consistent filing routine saves searching later and makes your records understandable. This guide concerns businesses and self-employed people in Germany; the documents required in a particular case depend on tax and commercial law.
At a glance
- Give paper and digital documents a defined place and link each one promptly to its transaction.
- Keep digitally received records in digital form. For a genuine e-invoice, retain the structured data; a printout does not replace it.
- The usual German periods are ten years for books and annual accounts, eight for accounting documents and invoices, and six for business correspondence. Classify the document before applying a period.
- Keep records readable, protected against unnoticed changes, backed up and exportable.
From arrival to filing
Define one route for post, email attachments, invoice downloads and photos of paper documents taken on the move. Check that every page is legible, who issued it, which transaction it concerns and whether it is an invoice or merely confirmation of payment. File outgoing invoices and relevant corrections too. A bank statement shows payment but does not automatically replace the invoice.
Use a traceable reference such as date, supplier or customer, document type and transaction number. Year and document-type folders can help, but the link to the bookkeeping entry matters most. Keep private and business costs distinguishable. Regularly check whether each recorded payment and entry has its supporting document. If one is missing, clarify the transaction; do not invent an invoice. Where permissible, document an internal replacement record with its reason, date and amount.
Paper scans and e-invoices
Under the GoBD conditions, paper records may be captured as images, including photographs. Check completeness and legibility, document the scanning process and prevent unnoticed changes. Whether the paper can then be destroyed also depends on other rules and the individual case. Scan fading thermal receipts early and keep the original while it is needed.
Generally retain electronically received records in the format received. A PDF or printout of a genuine e-invoice does not replace its structured data. Under the current GoBD, retaining the structured component of an e-invoice under German VAT law is generally sufficient if the GoBD requirements are met; any additional tax-relevant information in another component must also be preserved. An emailed PDF is not automatically a structured e-invoice. An email inbox or editable folder alone is a poor long-term process.
How long must records be kept?
Section 147 AO generally requires ten years for books, inventories and annual accounts, eight years for accounting documents, and six years for business letters and other specified records. Section 14b UStG generally requires eight years for issued and received invoices. The period normally starts at the end of the calendar year in which the relevant record arose or a business letter was received or sent. An accounting document created in 2026 therefore normally remains until the end of 2034. A tax matter still open may extend retention. Check special rules and the individual case before deleting anything.
Keep the system dependable
Briefly document who receives, checks, records, corrects, backs up and exports documents. List the software, access rights and changes to the process. Corrections must leave the original transaction traceable. Test search, readability, backups and restoration. After changing systems, the documents and data needed for an audit must remain available. A cloud provider or tax adviser can help, but responsibility stays with the business.
Everyday checklist
- Define an intake point for paper, email and downloads.
- Capture complete, legible documents and link them to transactions.
- Preserve digital originals and structured e-invoice data.
- Check document type and retention period before deletion.
- Keep corrections traceable.
- Test backup, restoration, search and export.
Common questions
Is a photo of a till receipt enough?
A legible photo can be part of a documented scanning process. It must be complete and visually match the paper; check whether another rule requires keeping the original.
Do I have to use ELSTER for this?
No. ELSTER mainly serves electronic communication with the tax authorities. Proper filing depends on your actual process, not a particular product.
Does this apply to EÜR or the Kleinunternehmerregelung?
Yes, where the relevant record-keeping duties apply. Cash-basis profit calculation or the German VAT exemption scheme for small businesses (Kleinunternehmerregelung) does not generally remove them.
Official sources and date
Checked 17 September 2026: Section 147 AO · Section 14b UStG · Federal Finance Ministry: GoBD amendment, 14 July 2025 · Federal Finance Ministry: e-invoice FAQ. General information; ask a qualified tax adviser about your case.