Section 4: Tax and input VAT

§ 14b Storage of invoices

(1) The taxable person must retain a duplicate of the invoice, which he himself or a third party has issued in his name and for his account, and all invoices, which he has received or which a recipient has issued or which have been issued by a third party in the name and for the account of the latter, for a period of ten years. The invoices must meet the requirements set out in § 14 paragraph 1 sentence 2 of this Act throughout this entire period. The retention period commences at the end of the calendar year in which the invoice was issued; § 147 paragraph 3 of the Fiscal Code shall remain unaffected. Sentences 1 to 3 shall also apply

1. for suppliers of vehicles (§ 2a);

2. for the last purchaser in cases where the last purchaser is liable for VAT in accordance with § 13a paragraph 1 number 5;

3. for the recipient in cases where the last recipient of the supply is liable for VAT in accordance with § 13b paragraph 5.

In the cases referred to in § 14 paragraph 2 sentence 1 number 1, the recipient must retain the invoice, a payment receipt or any other conclusive item of documentation for a period of two years pursuant to sentences 2 and 3, if he

1. is not a taxable person, or

2. is a taxable person, but uses the supplies for his non-business sphere

(2) A taxable person resident in Germany or in one of the territories referred to in § 1 paragraph 3 must retain all invoices in Germany or in one of the territories referred to in § 1 paragraph 3. If an electronic storage method is involved that ensures full remote retrieval (online access) of the relevant data and its downloading and use, the taxable person may also retain the invoices in the other Community territory, in one of the territories referred to in § 1 paragraph 3, in the district of Büsingen or on the island of Helgoland. The taxable person must inform the tax office of the storage location if he does not retain the invoices in Germany or in one of the territories referred to in § 1 paragraph 3. The entrepreneur shall be required to inform the tax authorities of the storage location if he does not store the invoices in Germany or in one of the territories referred to in section 1 (3). A taxable person who is not resident in Germany or in one of the territories referred to in § 1 paragraph 3 must determine the storage location of the invoices to be retained according to paragraph 1 in Community territory, in the territories referred to in § 1 paragraph 3, in the district of Büsingen or on the island of Helgoland. In this case he is obligated to, upon request, immediately make available to the tax office all invoices and data required to be retained or the image/data carriers used in lieu thereof. If this obligation is not met or not met in a timely manner, the tax office may request the taxable person to retain his invoices in Germany or in one of the territories referred to in § 1 paragraph 3.

(3) A taxable person resident in Germany or in one of the territories referred to in § 1 paragraph 3 shall be a taxable person who has a residence, his registered office, his place of management or a branch office in one of these territories.

(4) If a taxable person retains the invoices electronically in the other Community territory, the responsible tax authorities may, via online access, view, download and use the invoices for the purposes of reviewing the VAT. It must be ensured that the responsible tax authorities may instantly view, download and use the invoices via online access.

(5) If a taxable person wishes to store his invoices outside Community territory, § 146 paragraph 2b of the Fiscal Code shall apply.