BureauzillaHow Long Must Freelancers Keep Belege and Invoices in Germany?
AO § 147 retention: 8 years for Buchungsbelege, 10 for books, plus GoBD basics.
Search query freelancers actually type: Wie lange Belege aufbewahren Selbstständige? The answer is statute-backed, not "until your laptop dies."
Current tax retention buckets (IHK Berlin)
Under § 147 AO (with the Fourth Bureaucracy Relief Act shortening some periods):
| Bucket | Typical contents | Retention | |---|---|---| | 10 years | Bücher, Inventare, Jahresabschlüsse, EÜR as Aufzeichnung, Steuererklärungen | 10 | | 8 years | Buchungsbelege, issued and received Rechnungen | 8 (shortened from 10; applies broadly from 2025 onward for still-open periods) | | 6 years | Received/sent Geschäftsbriefe (non-invoice), other tax-relevant misc. | 6 |
Clock starts at the end of the calendar year of the last entry / creation (with special rules for contracts and letters). An ongoing Betriebsprüfung, provisional assessment, or open Rechtsbehelf can freeze destruction even after the nominal years.
Digital is fine if GoBD-shaped
Paper originals are not always required. Electronic storage is accepted when completeness, authenticity, and machine readability hold (GoBD). Printing a PDF and deleting the file is the wrong move for e-Kontoauszüge: the electronic original is the record.
Keep outbound invoice PDFs, inbound supplier invoices (including e-invoice XML where you receive it), bank exports, and ELSTER Sendeprotokolle in one vault with year folders. Name files by date + Gegenpartei + Betrag so a Nachfrage does not become archaeology.
Kleinunternehmer myth
Kleinunternehmer status does not erase retention. You still keep Rechnungen and Belege for the statutory windows. "I was under § 19" is not a shredder password.
Destruction discipline
On 1 January of a given year, IHK Berlin publishes which older cohorts become eligible to destroy if no special case applies. Build a yearly "may destroy?" review. Do not mass-delete during an open audit.