Bookkeeping & receipts · 6.3
May I store receipts only digitally?
Short answer
Yes, for most documents. Your GmbH may store invoices, receipts, and bank statements digitally. You may scan paper receipts and generally destroy them afterwards, provided the scanning process is properly regulated.
Key points
- Store digital receipts, such as PDF invoices, in the form in which they were received.
- Store e-invoices as a structured file, not just as a printout or image.
- Paper receipts may be scanned. The scan must be complete and legible, and the workflow should be documented.
- Exception: Keep annual financial statements and the opening balance sheet in the original.
- The data must remain legible and verifiable throughout the entire retention period. Storage in another EU member state is permitted.
Legal basis
§ 147 Abs. 2 AO§ 146 Abs. 2 AO§ 257 HGB
Continue
- Next video: How long do I need to keep receipts and records?
- Related: What does GoBD mean?
With Pluto
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