Since 2025, small businesses in Germany are required to receive and archive electronic invoices (E-Rechnungen). These e-invoices must be kept for eight years, with the structured data stored in an unaltered and machine-readable format. While the tax authorities confirm that standard accounting principles (GoBD) apply to e-invoices, small businesses are permitted to store them outside of a GoBD-compliant system without violating retention obligations, according to an official FAQ.
Source: ebnerstolz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
