Aufbewahrungsfristen 2026: Belege nur noch 8 Jahre aufbewahren

Can you dispose of your old invoices and bank statements sooner than you thought? Since the Fourth Bureaucracy Relief Act (BEG IV), accounting records only have to be kept for eight years instead of ten. That sounds like real relief – and it is. But you need to know exactly which documents are affected, which still have to be kept for ten years, and when the retention period actually starts. This article explains the new 2026 rules clearly.

What has changed?

With the Fourth Bureaucracy Relief Act, which the Bundesrat approved on October 18, 2024, the retention period for accounting records was shortened from ten to eight years. Legally, this affects two provisions in parallel: § 257 (1) no. 4 HGB (commercial law) and § 147 (3) AO (tax law).

The background: accounting records are the basis for every single entry, following the principle "no entry without a document." They must be verifiable at any time – but the legislator decided that eight years is enough for that. For businesses, this means less archiving, less storage space, and an earlier point at which old records may be destroyed or deleted.

From when does the new 8-year period apply?

The shortened period applies to all accounting records whose previous ten-year retention period had not yet expired on January 1, 2025. In other words: records that still had to be kept at the turn of the year 2024/2025 benefit retroactively from the reduction.

There is one exception for certain financial-sector companies: credit institutions, insurance companies, and securities institutions may only apply the new period one year later, i.e. from 2026. For all "ordinary" self-employed people, freelancers, and businesses, the eight-year period already applies.

Tip: At the turn of the year, systematically check which folders you may dispose of. In 2026 you can generally destroy all accounting records whose last entry dates from 2017 or earlier – provided no tax assessment is still open.

Which documents may now be discarded after 8 years?

Accounting records with the shortened period include all documents that trigger or evidence an entry. These include in particular:

• Incoming and outgoing invoices (or invoice copies)
• Bank statements and payment records such as transfer slips, cheques, and account closing statements
• Receipts and cash-register slips from cash transactions
• Delivery notes, freight documents, and order confirmations, insofar as they form the basis of an entry
• Wage and salary lists as well as pay slips
• Internal accounting records, e.g. for calculating provisions, value adjustments, or depreciation

From 2026, you only have to keep these documents for eight years – digitally or on paper, depending on how they originally arose.

Caution: these periods remain unchanged

The reduction does not apply to all documents. For some particularly important documents it stays at ten years, for others six years apply. This overview provides clarity:

Documents	Retention period
Accounting records (invoices, bank statements, receipts)	8 years (new)
Annual financial statements, balance sheets, inventories, opening balance sheets	10 years
Commercial books, records, and accounting journals	10 years
Incoming and outgoing commercial and business letters	6 years
Other documents relevant for tax purposes	6 years

The distinction matters: annual financial statements stay for ten years, but the invoice underlying them only for eight. In practice, it therefore pays to archive records and closing documents separately.

When does the period start to run?

The retention period does not start on the day of issue, but only at the end of the calendar year in which the document arose or the last entry was made (§ 147 (4) AO). An invoice from March 2018 is therefore treated as if its period starts on December 31, 2018 – and expires eight years later, on December 31, 2026.

Example: calculating the period correctly

Lena runs an online shop. She wants to sort things out in 2026. An incoming invoice is dated June 15, 2018. The period starts on December 31, 2018, and ends after eight years on December 31, 2026. From January 1, 2027, Lena may destroy this invoice – provided no audit is underway and the tax for 2018 has become final.

Watch out for open assessments

An important point that is often overlooked: the retention period is extended as long as the documents are relevant for an assessment period that has not yet expired (§ 147 (3) sentence 5 AO). If an appeal, a field audit, or a tax investigation is pending against you, or if the tax has not yet been finally assessed, you have to keep the affected records longer – even beyond the eight years.

Tip: When in doubt, destroy nothing if a "subject to review" assessment is still in place for the year in question or an audit has been announced. A document deleted too early can become expensive, because the tax office is then allowed to estimate.

Digital archiving under GoBD

Whether eight or ten years – the records must remain legible, unalterable, and available at any time throughout the entire period. This is required by the GoBD (principles for the proper keeping and retention of books). Digital archiving is expressly permitted and usually the better choice in practice: it saves space, is searchable, and, if implemented correctly, meets all requirements. It is important that electronically received documents are also kept electronically in their original format – a printout is not enough.

Less archiving, more overview – we keep the deadlines in view for you

The shortened periods are good news, but applying them correctly requires care: which document counts as an accounting record, which assessment is still open, what really can go? At Buchführungsheld, real accountants handle your ongoing bookkeeping and archive your records in a GoBD-compliant way. You just upload your documents – we do the rest at a fixed price. If you want to know how we turn your receipt chaos into a clean digital archive, book a free initial consultation.

Frequently asked questions

How long do I have to keep invoices in 2026?

Invoices count as accounting records and, since the Fourth Bureaucracy Relief Act, only have to be kept for eight years instead of ten. The period starts at the end of the calendar year in which the invoice was issued.

Does the 8-year period also apply retroactively?

Yes. The shortened period applies to all accounting records whose ten-year period had not yet expired on January 1, 2025. Records that could already be disposed of before are not affected.

Which documents do I still have to keep for ten years?

Annual financial statements, balance sheets, inventories, opening balance sheets, as well as commercial books and accounting journals, remain subject to the ten-year retention period. Business letters and other documents relevant for tax purposes must be kept for six years.

When may I really destroy old records?

Only once the period has expired and no assessment period is still open for the year in question. If an appeal or field audit is still pending, or the tax assessment is subject to review, you have to keep the records longer.