Archiving invoices under GoBD — practical guide for solo freelancers

What is GoBD?

GoBD (Principles for the proper keeping and storage of books, records and documents in electronic form) describes how Germany’s tax authorities expect digital bookkeeping evidence to be stored and presented. It is not optional “best practice” — it is the audit standard for digital records.

Retention periods

Invoices and core business records are generally kept for 10 years from the end of the calendar year in which the invoice was issued. Some related documents have shorter periods — your Steuerberater can confirm for your case.

Immutability and corrections

After an invoice is final, do not silently edit the file. Corrections go through credit notes (Gutschriften) or replacement invoices with a clear reference. For e-invoices, keep the original structured file — not just a re-exported PDF.

Checklist for expats and one-person businesses

• One primary archive (cloud tool or invoicing app) — avoid “only on my laptop”
• Regular backup you can actually restore from
• Folder or project structure that matches how you file VAT returns
• Keep inbound e-invoices from suppliers, not only what you send
• Export or hand-off package your Steuerberater can import (e.g. DATEV on Pro tiers)

E-invoices and GoBD

Structured e-invoices must be archived in their original format (ZUGFeRD file, XRechnung XML, etc.). Converting to PDF-only for storage can break auditability of the structured data.

Detailed German guide: E-Rechnungen archivieren (GoBD) — Ratgeber (DE) →