Digital archiving in companies: audit-proof and still searchable

Digital archiving in companies must do two things at the same time: Audit-proof – documents complete, unalterable, traceable, and available for the entire retention period, as required by the GoBD – and retrievability in day-to-day operations. Invoices and other accounting records have been required to be retained for eight years since January 1, 2025, received and sent business letters six years.

What “audit-proof” means

The term is not legally defined, but it describes the requirements of the GoBD (Principles for the proper maintenance and retention of books, records and documents in electronic form). At its core, it is about:

• Completeness: All documents subject to retention requirements are archived.
• Integrity: Archived documents cannot be changed or deleted unnoticed.
• Traceability: Every action is logged.
• Availability: Documents remain readable and retrievable throughout the entire retention period – including for a tax audit.
• Procedure documentation: The archiving process is described.

Retention periods at a glance

• 8 years:Invoices and other accounting records (since 1 January 2025, previously 10 years – shortened by the Fourth Bureaucracy Relief Act)
• 10 years: Books, annual financial statements, inventories, opening balance sheets
• 6 years: received and sent commercial and business letters

The retention period begins at the end of the calendar year in which the document was created. Separate retention periods apply in some cases to personnel, health or social data. Your tax advisor can provide binding information.

Archive e-invoices correctly

Since 2025, companies in the B2B sector must be able to receive e-invoices. The structured original format (such as XRechnung or ZUGFeRD) must be archived, not just a PDF view. More on the invoicing process: Automate invoice intake.

Replacement scanning: destroy paper?

Paper documents may generally be destroyed after scanning if the scanning is carried out according to a documented procedure and the digital copy is visually identical and archived in a revision-proof manner. Exceptions apply to documents that must be retained in original form under tax or non-tax regulations (GoBD, para. 140) – these include opening balance sheets and annual financial statements, for example; deeds such as notarized contracts are also better kept in the original. Tax advisors can clarify which documents are affected in your case.

Archive, DMS or filing system – the difference

• Filing system: Folder structure for day-to-day work – see Digital filing system for companies.
• DMS: manages documents with versions, permissions and workflows – see Document management with high data protection standards.
• Archive: stores completed documents in an unalterable form for the retention period.

Many DMS include an audit-proof archive; what matters is that the GoBD requirements are met.

The problem with large archives: nobody can find anything

An audit-proof archive is legally sound – but often a graveyard. Anyone looking for a contract from five years ago rarely knows the file name. This is where a AI document search: it understands questions in plain language, finds relevant passages even when different terms are used, and cites the source location – without changing the documents.

Introduction in six steps

1. Record document types and deadlines.
2. Create process documentation.
3. Select an archiving solution according to GoBD criteria.
4. Digitize incoming items: automatically archive emails, scans, and e-invoices.
5. Set up deletion rules after the retention period expires.
6. Improve search – for example with AI document search.

Procedure documentation: what should be included

• General description: Which documents are archived and how?
• User documentation: Who does what – scanning, checking, filing?
• Technical system documentation: Which software, which storage locations?
• Operational documentation: data backup, access rights, controls

The process documentation is mandatory and is requested during tax audits. It must be kept up to date when processes or systems change.

Cloud archive or your own server?

Both options can be compliant with the GoBD. With a cloud archive, the processing location, data processing agreement, and export options at the end of the contract are decisive. With your own server, you are responsible for data backup, updates, and hardware replacement over the entire retention period — eight or ten years is a long time in IT.

Common mistakes

• Emails with invoices not archived, only left in the inbox
• Only the PDF view saved instead of the original e-invoice
• No process documentation
• Documents not deleted after the retention period has expired – a data protection issue
• Archive without a search function, so no one uses it

Archiving abroad: a note

Companies with locations in other countries must comply with the respective national rules – in Sweden, for example, there are specific requirements for retaining accounting records. This article describes the legal situation in Germany.

Step by step: from paper archive to digital archive

1. Record inventory: Which folders and files exist, and which retention periods are still running?
2. Sort out: Destroy documents whose retention period has expired in compliance with data protection requirements.
3. Define and document the scanning procedure: Who scans, how is it checked, how is it indexed?
4. Digitize incoming documents: Capture and archive new documents digitally right away.
5. Digitize legacy records as needed: Not everything has to be scanned immediately – often it is enough to let existing retention periods expire.
6. Set up search: Keywords, full-text search, or AI document search.

This turns a basement archive into a system in a manageable amount of time that stands up to audits and is actually used in day-to-day work.

About bettersorted

bettersorted is an AI consulting and automation company from Schwerin. We are a BAFA-registered consultant, an authorized INQA coach, and co-founder of the KI|werk MV network; our practical experience comes from the social sector, skilled trades, and mid-sized businesses. Our solutions run on servers in Germany, with transparent workflows instead of a black box.

Frequently asked questions

What does audit-proof archiving mean?

Documents are stored completely, immutably, traceably, and available for the entire retention period, as required by the GoBD. Any change or deletion must be prevented or logged.

How long must companies retain invoices?

Since January 1, 2025, eight years. The period begins at the end of the calendar year in which the invoice was created.

May I destroy paper documents after scanning them?

In principle, yes, if there is a documented scanning procedure and the digital copy is archived in an audit-proof manner. Certain originals are subject to exceptions; clarify this with your tax advisor.

How can I find documents again in a large archive?

With good tagging and increasingly with AI search, which understands questions in natural language and finds relevant passages with source references.

As of October 2026.