Keep the structured original
Keep an e-invoice’s original structured data. A printout, screenshot or newly generated visual rendering is not a substitute for that file. German VAT law generally requires invoices to be retained for eight years. The tax authority’s retention guidance explains preservation of the structured part; the general period appears in section 14b UStG.
For XRechnung, start with the XML file. A hybrid ZUGFeRD/Factur-X PDF also contains structured XML data. In practice, retain the complete received original instead of printing only its visible pages or saving those pages as a new PDF. This preserves the structured component and avoids accidental changes introduced by another export.
A filename such as “invoice.pdf” does not establish that structured data is present. If you are unsure what you received, inspect the file or ask the issuer for the source export. The guide to PDFs without XML explains the distinction.
How the eight-year period works
The general period starts at the end of the calendar year in which the invoice was issued. Under that basic rule, an invoice issued in 2026 would normally be kept through the end of 2034. This is an illustration, rather than automatic permission to delete it then: section 14b(1) UStG expressly preserves section 147(3) of the Fiscal Code. Extended periods, ongoing proceedings or other obligations may still matter.
Authenticity of origin, integrity of content and legibility must be maintained throughout retention. These requirements follow from section 14(3) UStG. Merely putting a file somewhere does not establish that it will remain findable, unchanged and machine-readable later.
Agree retention decisions with your bookkeeping process. Distinguish the legal period from a tool’s technical deletion date or an expiring download link.
A practical retention checklist
A manageable process helps even a small business keep originals and subsequent corrections connected:
- Save every received or issued original file without changing it.
- Associate it with the supplier, invoice number, date and business transaction.
- Restrict changes and document who can access the records.
- Connect correction files and relevant correspondence to the original transaction.
- Arrange backups and recovery, then test that recovery works.
- Periodically check that the originals can still be found and read.
A validation report can be useful supporting evidence, but it does not replace the invoice. A file hash has similar limits: it can support comparison, but alone establishes neither availability nor a complete retention process. The official guidance describes the need to preserve structured originals.
Product storage is temporary
FakturFokus helps create and inspect supported e-invoices. It does not provide a long-term invoice archive. Free retains files and results for seven days. Subscription-funded and successfully completed advanced Fix Pack reports have thirty-day retention. The document detail shows its actual expiry. The product storage instructions explain these rules.
Storage budgets and usage allowances are additional limits. Having unused monthly allowance does not automatically extend a document’s lifetime. Non-expiring Fix Pack credits also do not make the related files permanent. Treat downloading your files as a normal step immediately after processing, rather than something to remember when storage becomes full.
Download, verify and keep your own records
Download generated files and needed reports before the displayed expiry. Then check that you can open and retrieve the original in your own records. If an evidence ZIP is available for your report, it supplies additional inspection evidence; it does not replace your retention arrangements.
For an initial technical inspection, use the public XRechnung check or ZUGFeRD check. These browser tools do not upload your file or create a permanent invoice archive. Read the actual coverage: passing a check establishes neither tax correctness nor proper long-term retention. The incoming-invoice instructions describe the wider workflow, including reading findings and handling a replacement file.