How long should you retain records? · Germany

Practical answers about travel, receipts and expenses for your business.

Country determines the rules. Language is independent.

Sources consulted :

Your questions, in practice · Germany

How long must expense evidence be retained?

Section 257 HGB generally requires 8 years for accounting vouchers, 10 for books and annual accounts and 6 for business correspondence, starting at the end of the relevant year.

How long should invoices and expense claims be kept?

Section 257 HGB generally requires 8 years for accounting vouchers, 10 for books and annual accounts and 6 for business correspondence, starting at the end of the relevant year. Also retain attachments, approvals and calculations. A totals spreadsheet does not replace invoices.

Official sources and reference period

Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.

These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.