- Germany updated digital archiving requirements effective July 14, 2025
- Amendment aligns with mandatory B2B e-invoicing starting January 1, 2025
- Clarifies format, retention, and machine readability for structured e-invoices
- XML component of e-invoices is legally relevant and must be archived
- PDF copies are not required if a graphical representation can be generated
- Invoice must be archived in the format it is received
- Original file structure must be retained for audit purposes
- Hybrid formats like ZUGFeRD are explicitly referenced and XML must be archived
Source: sovos.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
