Bookkeeping & receipts · 6.4
How long do I need to keep receipts and records?
Short answer
Books and annual financial statements for 10 years, accounting vouchers such as invoices for 8 years, commercial correspondence for 6 years. The period always begins at the end of the calendar year in which the document was created.
Key points
| Document | Period |
|---|---|
| Books, annual financial statements, opening balance sheet, inventories | 10 years |
| Accounting vouchers: invoices, bank statements, receipts | 8 years |
| Commercial and business correspondence, other tax-relevant documents | 6 years |
- Example: An invoice from March 2026 may be destroyed starting 1 January 2035.
- If open proceedings with the Finanzamt (tax office) are still ongoing, such as an audit or an appeal, the period is extended for the affected documents.
- The retention period for accounting vouchers was shortened from 10 to 8 years in 2025.
Legal basis
§ 147 Abs. 3 und 4 AO§ 257 HGB
Continue
- Next video: What is an operating expense?
- Related: Which documents and receipts do I need from day 1?
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