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Retention periods in Germany
How long do invoices, bank statements and business letters have to be kept in Germany? The calculator shows the end of the period and the destruction date under the AO and HGB.
Updated for 2026, 8 years for vouchers Plan what you may destroy
Retention period calculator
End of period and earliest destruction date for business records in Germany.
For books, the year of the last entry; for letters, the year they were received or sent.
Shows which records may be destroyed from that day on.
The calculation runs entirely in your browser. Your entries are not sent to us.
How it works
Calculate a retention period in three steps
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Choose the record
Select the type of record, for example incoming invoice, bank statement or business letter.
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Enter the year
Enter the year the record was created or, for books, the year of the last entry.
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Read the date
The calculator shows the end of the period and the day from which you may destroy the record. Save the date straight to your calendar.
German retention periods in 2026
8, 6 or 10 years
Since 1 January 2025, accounting vouchers such as invoices, bank statements and receipts only have to be kept for 8 years. Books, annual statements, inventories and organizational documents stay at 10 years. Business letters and other tax-relevant records are kept for 6 years.
- 10 years: books, records, inventories, annual statements, management reports, opening balance sheet, work instructions and organizational documents
- 8 years: accounting vouchers, i.e. invoices, bank statements, receipts, credit notes and payroll vouchers
- 6 years: business letters received and sent, and other records that matter for taxation
When the period starts
The period does not start on the date of the record but at the end of the calendar year. An invoice from March 2026 is therefore kept until 31 December 2034 and may be destroyed from 1 January 2035.
Watch out for suspension
If a tax audit is running or a tax assessment is still open, the period does not end as long as the records matter for it. Check for open proceedings before destroying anything. The calculator does not replace tax advice.
More with PaperOffice AI
Set, lock and release retention periods
Records stay available unchanged: locked until the period ends, then released for deletion. PaperOffice AI sets the period per document type.
- Retention period per document type, starting at year end
- Records locked against changes until the period ends
- Checksum per version and a log of changes
- Notice as soon as records may be deleted
FAQ
Questions about retention periods
How long do I have to keep invoices in Germany?
Invoices are accounting vouchers. Since 1 January 2025 they have to be kept for 8 years. The period starts at the end of the year in which the invoice was issued or received.
Does the shorter 8-year period apply to old vouchers too?
Yes. The 8 years apply to all accounting vouchers whose old period had not yet expired on 31 December 2024. Vouchers from 2016 and earlier could therefore be destroyed from 1 January 2025. For banks, insurers and investment firms the shorter period applies one year later.
What about emails?
Emails that prepare, conclude or reverse a business deal count as business letters and are kept for 6 years. If an email contains an invoice, the invoice follows the period for accounting vouchers.
May I destroy paper vouchers after scanning?
Often yes, if scanning follows a documented process and the digital version is kept complete, readable and unalterable. Annual statements, the opening balance sheet and certain customs documents must, however, be kept in the original. Clarify the process with your tax advisor.
What happens during a tax audit?
As long as records matter for an open tax assessment, the retention period does not end. This applies, for example, during a tax audit or an objection procedure.
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