Document Retention Periods in Germany

A craftsman invoice disappears quickly in daily life. Yet for private recipients of construction or handyman services on a home or apartment, the invoice must be kept for two years. These rules are not only relevant for companies. Private households and self-employed people also have clear retention duties that can become important in a tax audit, a warranty case, or a dispute with an insurer.

Quick overview: who must keep what and for how long?

Private individuals: keep invoices for handyman work on buildings for 2 years, plus tax and insurance documents as needed
Self-employed and businesses: 6 or 10 years depending on the document type (HGB and AO rules)
Start of the period: typically at the end of the calendar year in which the document was created

Retention periods for businesses and self-employed people

For business activity, the rules mainly follow the German Commercial Code (HGB) and the Fiscal Code (AO). In practice, two time frames matter most.

10 years

Accounting records: books and records, inventories, annual financial statements
Accounting vouchers: incoming and outgoing invoices, receipts, bank statements (8 years)
Tax-relevant documentation: anything that proves or affects taxation

6 years

Business correspondence: commercial letters, offers, order confirmations
Emails with business content: if they replace paper correspondence
Other documents: that are relevant for taxation but not part of the 10-year group

Digital retention is allowed

Digital storage is permitted as long as the documents remain complete, readable, and unchanged. You should be able to access them quickly and present them in an audit without gaps.

Retention periods for private individuals

There is no universal list for private households, but several cases are clearly regulated or strongly recommended.

2 years: invoices for handyman work on buildings

Private recipients of construction or handyman services on a building must keep the invoice for two years. The obligation is based on §14b UStG and applies even if you pay privately.

Tax documents: until the tax assessment is final

Keep tax-related documents at least until the tax assessment is final. If there is an objection, audit, or additional questions, the period extends. Self-employed people should follow the business retention rules.

Long-term or permanent documents

Property and construction: purchase contracts, building plans, renovation invoices
Insurance and pensions: contracts, policy changes, pension statements
Education and employment: diplomas, certificates, employment contracts

Note: This article is not legal or tax advice. If you are unsure, consult a tax advisor or your chamber of commerce.

Mini scenario: one family, two sets of rules

Julia runs a small design studio and owns an apartment. She keeps:

Business invoices and bookings: 8 years for accounting vouchers, 10 years for books and annual statements
Customer emails and offers: 6 years
Renovation invoice for her apartment: 2 years
Property documents: permanently

A year later, a warranty issue arises. Because the invoice is still stored and searchable, she can respond immediately.

Quick checklist by target group

Private households

Handyman invoices for home or apartment
Tax returns, assessments, and relevant receipts
Insurance contracts and changes
Property and rental documents

Self-employed and businesses

Invoices, receipts, bank statements
Annual financial statements and inventories
Business correspondence and key emails
Contracts and tax-relevant records

Build an archive that really helps

Collect and digitize: scan paper documents regularly
Use clear categories: taxes, insurance, property, business
Make it searchable: a good archive lets you find documents by name, date, or content
Set retention reminders: keep only as long as needed, delete safely afterward

Why Paperarchive fits this workflow

OCR full-text search: find any invoice in seconds
Smart categorization: keep private and business separate
Secure storage: documents stay available when it matters

Conclusion: stay compliant and stay calm

Retention periods are not just for large companies. They affect private households, self-employed people, and businesses alike. A clean digital archive keeps you compliant and saves time when the unexpected happens.

Try Paperarchive and build a document archive that you can rely on every day and in every audit.