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Archiving E-Invoices: Retention Periods and Compliance Explained

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Key Takeaways

E-invoice archiving has become a key compliance topic for companies since 2025. With the mandatory introduction of electronic invoicing in the B2B sector, requirements around legally compliant storage, traceability, and availability of invoice data are also increasing.

Many companies initially focus on sending and receiving electronic invoices, while underestimating the requirements for audit-proof archiving of e-invoices. This is exactly where risks often arise during tax audits.

From a tax perspective, an e-invoice is only considered properly archived if it is stored in compliance with the GoBD principles, retained in a tamper-proof manner, and remains machine-readable and accessible at all times.

In this article, you will learn:

  • what the obligation to archive e-invoices actually means
  • which legal requirements apply in Germany
  • how long companies must retain e-invoices
  • how GoBD-compliant archiving of e-invoices works
  • what role cloud and SAP systems play
  • which mistakes companies should avoid

Table of Contents

Fundamentals – What does e-invoice archiving mean?

E-invoice archiving refers to the legally compliant storage of electronic invoices for a defined statutory retention period. It is not simply about storing files somewhere digitally. Companies must ensure that invoices remain complete, tamper-proof, traceable, and available at all times.

In the context of modern compliance requirements, it is therefore not sufficient to store PDFs in a file folder or email inbox. Companies must ensure that electronic invoices are archived in an audit-proof manner and comply with the requirements of the tax authorities.

Professional, audit-proof archiving of e-invoices therefore forms the foundation for tax security and efficient digital processes.

Why is e-invoice archiving so important?

The importance of e-invoice archiving has continued to grow with the introduction of electronic invoicing processes. With mandatory B2B e-invoicing from 2027, the number of structured invoices will increase significantly.

This creates new requirements for companies. Invoices must remain available over the long term, data must remain machine-readable, changes must be documented transparently, and tax audits must be supported digitally.

Archiving is therefore not merely a technical matter. It is a core element of tax compliance.

Companies that fail to meet the requirements for GoBD-compliant archiving of e-invoices risk tax objections, penalties, or difficulties during audits.

The obligation to archive e-invoices in Germany is based on several legal foundations. The most relevant are the German Fiscal Code (Abgabenordnung, AO), the German Commercial Code (Handelsgesetzbuch, HGB), and the GoBD principles, which define the proper management and storage of books, records, and documents in electronic form.

These frameworks specify how electronic invoices must be archived.

A particularly important point is that electronic invoices generally need to be archived in the format in which they were received. If an invoice is received as an XML file, a printout or PDF copy alone is not sufficient.

The original structured data must be retained.

How long must companies archive e-invoices?

Retention periods are a central part of the obligation to archive e-invoices.

In Germany, the general rule is that invoices must be retained for 10 years. The retention period begins at the end of the calendar year in which the invoice was issued.

For example, an invoice issued in May 2025 must be retained until the end of 2035.

It is especially important that the data remains readable and analysable throughout the entire retention period. Companies must therefore ensure that older file formats remain accessible over the long term.

GoBD-compliant archiving of e-invoices

GoBD-compliant archiving of e-invoices is one of the most important requirements companies need to fulfil.

The GoBD principles require, in particular, traceability, completeness, immutability, proper organisation, and verifiability.

In practice, this means that once an invoice has been archived, it must not be possible to alter it unnoticed.

Companies must also be able to demonstrate at any time when an invoice was received, who processed it, whether changes were made, and how the archiving process was carried out.

These requirements go far beyond simple file storage.

What does audit-proof archiving of e-invoices mean?

Audit-proof archiving of e-invoices refers to an archiving system that fulfils all legal requirements.

An audit-proof solution must ensure that invoices are stored in a tamper-proof manner, changes are logged, data is not lost, and documents can be retrieved quickly.

Versioning is particularly important here. Every change or processing step must be documented in a traceable way.

This prevents invoices from being manipulated after the fact.

Which formats must be archived?

The original format plays a central role in e-invoice archiving.

Depending on the scenario, different formats may be relevant, including XML, XRechnung, ZUGFeRD.

For hybrid formats such as ZUGFeRD, it is particularly important that not only the PDF, but also the embedded XML file is archived.

Companies should therefore ensure that their systems can store and process structured data over the long term.

Cloud or on-premise – which solution is better?

Many companies ask which infrastructure is best suited for e-invoice archiving software.

Cloud solutions offer advantages such as lower maintenance effort, high scalability, fast updates, and location-independent access.

On-premise solutions, by contrast, provide maximum data control, individual customisation options, and direct system integration.

Which option is more suitable depends heavily on the existing IT strategy and compliance requirements.

Archiving e-invoices with SAP

For many companies, e-invoice archiving takes place directly within the SAP landscape.

The most relevant components include SAP Document and Reporting Compliance (DRC), SAP ArchiveLink, SAP ILM (Information Lifecycle Management), and SAP Invoice Management by OpenText (VIM).

Learn more about SAP e-invoicing:
E-invoicing with SAP | PEPPOL | X-Rechnung | ZUGFeRD – Fink IT-Solutions

SAP DRC:
SAP Document and Reporting Compliance – Fink IT-Solutions

SAP VIM:
SAP Vendor Invoice Management by OpenText – Fink IT-Solutions

By integrating archiving into SAP, companies can connect invoice processing and archiving and establish end-to-end compliance processes.

How does the implementation of e-invoice archiving work?

The introduction of professional e-invoice archiving software should follow a structured approach.

The first step is to analyse existing processes and systems. Companies then define their requirements in terms of compliance, integration, and data volumes.

Based on this, the technical implementation is carried out, including the archive structure, interfaces, access rights, backup strategies, and deletion concepts.

After thorough testing, the solution can go live.

Which mistakes should companies avoid?

In practice, companies often make similar mistakes when implementing e-invoice archiving.

The most problematic include storing invoices only as PDFs, failing to archive XML data, missing process documentation, insufficient access controls, and a lack of regular backups.

Many organisations also underestimate the importance of GoBD requirements.

Missing or incomplete documentation can cause significant issues during tax audits.

Further insights:
ZUGFeRD Without SAP DRC: Identifying Hidden Costs

Best practices for e-invoice archiving

Successful audit-proof archiving of e-invoices is based on clear principles.

Companies should standardise processes, prioritise structured formats, define clear authorisation concepts, conduct regular audits, and maintain process documentation.

Early integration into existing ERP and finance processes is particularly important.

More information:
SAP DRC Roadmap 2026: Features, Countries & Architecture

SAP Invoice Management:
SAP Invoice Management: SAP VIM Explained & Benefits

Costs and project effort

The cost of professional e-invoice archiving software depends on several factors.

Key cost drivers include the number of invoices, integration effort, cloud vs. on-premise deployment, compliance requirements, and international requirements.

In practice, implementation projects often take several weeks to several months.

The future of e-invoice archiving

Requirements for e-invoice archiving will continue to evolve in the coming years.

Particularly relevant developments include real-time reporting systems, AI-supported compliance checks, automated audit processes, and international standardisation.

Archiving will increasingly become part of a holistic digital compliance strategy.

Conclusion

E-invoice archiving is far more than a technical storage solution. It forms the foundation for tax security, compliance, and modern digital processes.

Companies should analyse the requirements early and align their systems accordingly. In particular, audit-proof archiving of e-invoices will become a decisive factor for successful tax audits and efficient finance processes.

Those who act early can minimise risks while benefiting from greater automation and transparency.

FAQ

Is archiving e-invoices mandatory?

Yes. Companies are legally required to retain electronic invoices properly.

How long must e-invoices be archived?

In Germany, the general retention period is 10 years.

What does audit-proof archiving mean?

It means that documents are stored in a tamper-proof, traceable, and permanently accessible way.

Which formats must be archived?

The original electronic format, including the structured data, must be retained.

Which software is suitable for e-invoice archiving?

DMS, ERP, and SAP-based archiving solutions are particularly suitable.