The retention period for invoices in Germany is 10 years (§ 147 AO, § 14b UStG, § 257 HGB). It applies equally to paper, PDF, and electronic invoices. The period begins at the end of the calendar year in which the invoice was issued.
For electronic invoices, additional requirements apply: they must be archived in their original format (e.g. XML), in an unalterable manner, and in a way that allows machine processing. A PDF version alone is not sufficient.
Errors in archiving can result in invoices not being recognized for tax purposes, with direct consequences for input tax deduction and cash flow.
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