Archive electronic invoices: which files should you keep?

Being able to open an invoice today does not guarantee that you can retrieve it with its evidence years later. An archive needs to connect the issued or received document with its commercial transaction and history. A folder of screenshots often loses that relationship.

Identify the useful original

Retain the structured file actually received and the complete hybrid PDF when that is the original document. Printing to PDF does not guarantee preservation of embedded data. Include order references, transmission responses and evidence needed for reconciliation, while avoiding multiple copies whose status nobody understands.

Prepare search and retrieval

Define stable indexing: issuer, number, date, currency and a link to any correction. Separate working copies from retained records. Test retrieval on another computer: does the file open, is its XML accessible and can you identify associated evidence? A backup that has never been restored has not yet demonstrated its operational value. Record who performed the retrieval test and what failed.

Check the relevant jurisdiction

Retention periods, access conditions and evidential requirements depend on the applicable framework. Do not adopt a universal period from an international article. Have the person responsible for accounting confirm the policy and document access permissions. KlarFakt helps read or check a local file; it does not provide a legal archiving service. Store the records in the system chosen by the business and include retrieval procedures in the handover when responsibilities change.

Check your own case reproducibly

Work on a copy first and retain the unchanged original. Record the expected result, the action actually performed and the software version used. Afterwards, compare the document number, parties, currency and amounts with the original invoice. Investigate any difference before reusing the result. A small anonymised example is more useful for diagnosing a failure than indiscriminately sharing complete customer records. Repeat the test after changing an export setting and, where relevant, confirm that the actual business partner can receive and process the resulting document.

Sources and next steps

• BMF : E-Rechnung FAQ.
• ESTV : elektronischer Geschäftsverkehr.