Accounting & Taxes

How long do invoices need to be stored? 8-year rule (2026)

Invoices must be stored for 8 years since 2025. Learn all rules, deadlines, and what this means for Shopify store owners.

Jan Cwiklinski

April 20, 2026
5 min

How long do invoices need to be stored? (2026 Guide for Businesses and Shopify Stores)

If you run a business or operate an online store, record-keeping requirements are something you can’t ignore. At the latest during a tax audit, one question becomes critical: how long do you actually need to store invoices?

The answer has recently changed – and it’s more relevant than ever.

The short answer

In Germany, since 2025:

Invoices must generally be stored for 8 years.

This applies to:

  • Outgoing invoices (issued to customers)
  • Incoming invoices (received from suppliers)
  • Both digital and paper documents

Important: The retention period always begins **at the end of the calendar year** in which the invoice was created.

The obligation to retain invoices is based on several laws, including:

  • German Fiscal Code (Section 147 AO)
  • German Commercial Code (Section 257 HGB)
  • VAT Act (Section 14b UStG)

These regulations ensure that all tax-relevant documents remain traceable and auditable.

New since 2025: 8 years instead of 10 years

For many years, invoices had to be stored for 10 years. This has now been reduced to **8 years**.

This applies to:

  • All new invoices
  • Existing documents whose retention period had not yet expired in 2025

While this reduces the storage burden, the requirements for proper archiving remain unchanged.

When does the retention period start?

The retention period does not begin on the invoice date itself. Instead, it always starts:

on December 31 of the year in which the invoice was issued

Example:

  • Invoice date: June 15, 2026
  • Start of retention period: December 31, 2026
  • End of retention period: December 31, 2034

Which invoices must be stored?

In general, all tax-relevant documents must be retained.

This includes:

  • Outgoing invoices
  • Incoming invoices
  • Credit notes
  • Advance invoices
  • Cancellation invoices

Digital invoices are fully subject to these requirements.

Digital storage and GoBD requirements

Invoices can be stored digitally, but only under strict conditions.

Key requirements include:

  • Immutability (no subsequent changes)
  • Completeness
  • Traceability
  • Accessibility at any time

These rules are defined by the GoBD (principles for proper digital record-keeping).

A common mistake: simply saving PDFs in folders or printing them out. In many cases, this does not meet compliance requirements, especially for digital workflows.

E-invoicing requirements: what’s changing now

Since 2025, electronic invoicing is being gradually introduced as mandatory in B2B transactions.

This means:

  • Invoices increasingly need to be created in structured formats
  • A simple PDF will no longer be sufficient in the long term
  • Invoices must be stored in their original format

For online stores, this significantly increases complexity.

Common mistakes in invoice archiving

In practice, many businesses face similar issues:

  • Invoices are stored manually and get lost
  • Documents are not archived in a compliant way
  • Invoices cannot be retrieved quickly
  • Data is modified after creation
  • Systems are not prepared for e-invoicing

These mistakes can lead to serious problems during tax audits.

Shopify and online stores: the real challenge

Many merchants assume that invoices are automatically created and stored correctly. With Shopify, this is often not the case.

Typical challenges include:

  • Invoices are not generated automatically
  • Required information is missing or incorrect
  • There is no proper archiving system
  • Documents are not stored in a compliant way
  • No centralized system for all orders

As a result, many store owners rely on manual workarounds, which are both time-consuming and error-prone.

The solution: automated and compliant invoicing

This is exactly where Easy Invoices comes in.

The app is built specifically for Shopify and automates the entire invoicing process:

  • Automatically generates invoices for every order
  • Ensures legally compliant and complete documents
  • Organizes and stores invoices properly
  • Supports current legal requirements
  • Prepares your business for e-invoicing

The key advantage:

All invoices are created and archived in the background – without manual effort.

This not only reduces errors but also saves significant time in daily operations.

Conclusion

In Germany, invoices must currently be stored for 8 years. At the same time, requirements for digital archiving and compliance are becoming more demanding.

For online stores in particular, this creates additional complexity. Relying on manual processes increases the risk of errors and unnecessary workload.

With an automated solution like Easy Invoices, these challenges can be handled reliably. Invoices are created correctly, stored securely, and remain accessible at all times – exactly as required by law.

Frequently asked questions (FAQ)

How long do invoices need to be stored?

8 years from the end of the calendar year in which they were issued.

Does this apply to digital invoices as well?

Yes, digital invoices are subject to the same retention requirements.

Can I print invoices and delete the digital version?

No. Digital invoices must be stored in their original format.

When does the retention period begin?

At the end of the calendar year of the invoice date.

What happens if I don’t comply?

You may face issues during tax audits and potential financial consequences.

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