Archiving e-invoices in line with the GoBD
Since 1 January 2025, every business in Germany must be able to receive e-invoices, and from 2027 the larger ones must issue them too. Because the file itself is now the invoice, the retention duty follows the file: an XRechnung is kept as its XML, a ZUGFeRD invoice as the hybrid PDF with its embedded data, each exactly as it was received or issued, for eight years.
GoBD-compliant archiving rests on a few principles. The document must stay unchanged, often called audit-proof storage, it must be findable, readable at any time during the retention period, and available to the tax office in a machine-readable form. A printout loses the structured data, a PDF you converted yourself is no longer the original, and a single hard disk rarely survives eight years.
What that means in practice for ZUGFeRD and XRechnung files, and why a printout or a PDF copy falls short, is covered in our guide “An e-invoice arrived. What you actually have to do with it”.
From principle to routine
The GetZUGFeRD archive turns these principles into a routine. Every upload is written once and locked against changes and deletion (WORM storage) until the end of its retention period, a second copy is kept in another German data centre, and a SHA-256 fingerprint proves that nothing has changed. For a tax audit you hand over the export: every document in its original format plus an index, ready for the data access the tax office may request.
For freelancers and small businesses without a document management system, it is the simplest way to meet the retention duty for e-invoices: nothing to install, no server to run, and the same plan includes the tools to create, validate and convert ZUGFeRD and XRechnung files.