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Law & compliance

Retention obligation

The retention obligation requires invoices to be kept legible and analysable for a statutory period — for an e-invoice it is the structured original that must be retained, not a printout derived from it.

Also:
Aufbewahrungsfrist · retention period
Reviewed on 2026-08-26.

There is no long-form article for this term yet. The definition above is the complete entry; the related terms lead onwards.