Document Retention Periods: Germany, Austria, UK & US (2026)

How long must invoices, contracts, and personnel files be retained? The answer varies by document type and country. Germany sets 6 to 10 years under the AO and HGB, Austria 7 years under the BAO. The UK and the US derive the period from legal form and record purpose instead.

This article provides a complete comparison table of retention periods in Germany and Austria — two of the strictest and most representative regimes in the EU — explains when the periods begin, which special rules apply to digital retention, and what happens if documents are destroyed prematurely. Retention periods vary across EU member states, so organisations operating in other countries should verify the national rules that apply to them; the principles described here — original-format retention, audit-proof archiving and documented processes — apply internationally.

Retention Periods Compared: Germany vs. Austria

Periods by document type with legal references

Document Type	Germany	Austria	Legal Basis
Invoices (incoming and outgoing)	8 years	7 years	Sec. 14b UStG, Sec. 147 AO / Sec. 132 BAO
Accounting vouchers	8 years	7 years	Sec. 147 AO / Sec. 132 BAO
Commercial and business correspondence	6 years	7 years	Sec. 257 HGB / Sec. 212 UGB
Contracts	6-8 years	7 years	Depends on contract type
Personnel files	3 years after departure	30 years (pension claims)	Statute of limitations
Payroll records	6 years	7 years	Sec. 41 EStG / Sec. 132 BAO
Tax records	10 years	7 years	Sec. 147 AO / Sec. 132 BAO
Annual financial statements	10 years	7 years	Sec. 257 HGB / Sec. 212 UGB

New since 2025: The Fourth Bureaucracy Relief Act (Viertes Bürokratieentlastungsgesetz) shortened the retention period for accounting vouchers and invoices in Germany from 10 to 8 years (Sec. 257 (4) HGB, Sec. 147 (3) AO, Sec. 14b UStG). The shorter period applies to all documents whose retention period had not yet expired on 1 January 2025. For credit institutions, insurance companies, and securities institutions, the period remains 10 years.

Special rule for Austria: Documents relating to real estate are subject to an extended retention period of 22 years in Austria (Sec. 18 (10) of the Austrian VAT Act, UStG). This includes purchase agreements, land registry extracts, lease agreements, and building maintenance records.

Beyond the German-speaking Countries: the UK and the US

Retention is structured differently outside the German-speaking countries. Germany and Austria set one statutory period per document class; the UK and the US derive the period from the legal form of the organisation and the purpose of the record. Two consequences follow: the same document can carry different periods in different contexts, and the longest applicable period governs.

Anchor	Jurisdiction	What it requires
Companies Act 2006, s. 388	United Kingdom	Accounting records: three years for private companies, six years for public companies, from the date the record is made.
BS 10008-1:2020	United Kingdom	Specifies how electronically stored information must be managed to carry evidential weight — the closest UK counterpart to substitute scanning.
Sarbanes-Oxley, Sec. 802	United States	Audit and review records: seven years after the audit or review concludes.
IRS Rev. Proc. 97-22	United States	Permits electronic storage in place of paper originals, provided the system reproduces records legibly and completely and supports inspection.
SEC Rule 17a-4(f)	United States	For broker-dealers: since the 2023 amendments, either WORM storage or a complete time-stamped audit trail that can recreate a modified or deleted record.

Not an exhaustive list. UK and US retention also follows sector rules (FCA, HMRC, HIPAA, FERPA, state-level requirements) and the legal form of the organisation. The table names the anchors that apply most broadly — it does not replace advice for your specific case. What stays constant across all five: the record must remain legible, complete and demonstrably unaltered for the full period.

When Does the Retention Period Begin?

The decisive date for the start of the retention period

The retention period does not begin on the date of the document, but at the end of the calendar year in which:

the last entry was made in the commercial ledger
the annual financial statement was prepared
the commercial or business letter was received or sent
the posting was made

Calculation Example

An invoice dated 15 March 2026 has a retention period of 8 years (Germany, Sec. 14b UStG). The period begins on 31 December 2026 and ends on 31 December 2034. The document may be destroyed at the earliest on 1 January 2035.

Extension During Ongoing Audits

Important: if a tax audit, appeal procedure, or legal dispute is pending, retention periods are automatically extended until the conclusion of the proceedings. Documents must not be destroyed in such cases, even after the regular period has expired.

Digital vs. Paper Retention

When may the paper original be destroyed?

Under Sec. 147 (2) AO and Sec. 257 (3) HGB, digital retention in Germany is fundamentally equivalent to paper retention — provided the GoBD requirements are met.

Requirements for Digital Retention

Visual accuracy: The scan must faithfully reproduce the paper document
Immutability: The digital copy must be protected against subsequent changes
Machine readability: OCR text recognition for searchability
Procedural documentation: The digitisation process must be documented
Audit-proof archiving: In PDF/A format with audit trail

When May the Paper Be Destroyed?

After successful digitisation and GoBD-compliant archiving, the paper originals may be destroyed — with one important exception: deeds, notarial certifications, and certain contracts requiring statutory written form must continue to be retained in their original form.

Note for Austria: Digital retention is also permissible in Austria under Sec. 132 BAO, provided readability and immutability are guaranteed. For replacement scanning, compliance with BSI TR-RESISCAN is recommended as best practice.

What Happens in Case of Loss or Destruction?

Consequences and recommendations

If documents subject to retention requirements are lost or destroyed — for example through fire, water damage, or theft — the consequences are serious:

Estimated assessments during tax audits: The tax authority can make its own estimates, which typically result in higher tax payments
Fines: Negligent destruction or inadequate protection can lead to administrative fines
Reversal of burden of proof: The business must prove that the bookkeeping was correct despite missing documents
Criminal consequences: In cases of suspected deliberate destruction for tax evasion

The best prevention is professional digital archiving with redundant data backup. A 3-2-1 backup strategy (3 copies, 2 media types, 1 off-site location) protects even against physical destruction.

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Frequently Asked Questions

Answers to the most important questions about document retention periods

When does the retention period begin?

The retention period begins at the end of the calendar year in which the last entry was made, the financial statement was prepared, or the commercial letter was received or sent (Section 147 (4) AO). Example: An invoice dated 15 March 2026 must be retained until 31 December 2034 (8 years under Sec. 14b UStG).

Is digital retention equivalent to paper retention?

Yes, provided that the digital archiving is GoBD-compliant. Under Sec. 147 (2) AO and Sec. 257 (3) HGB, most documents may be retained as image reproductions, and paper originals may be destroyed after digitisation (GoBD para. 140) if the GoBD requirements (immutability, completeness, machine readability) are met.

What happens if documents are destroyed prematurely?

Premature destruction of documents subject to retention requirements can be classified as a violation of bookkeeping obligations. Consequences range from estimated assessments during tax audits and fines to criminal prosecution in cases of suspected tax evasion.