Each country sets how long invoices must be stored, and an e-invoice must stay authentic, intact, and readable for the whole period. Several countries also require an e-invoice to be kept in the format it was received in, which for a structured e-invoice means the original XML file, not a PDF copy.
EU baseline
The VAT Directive (2006/112/EC) sets the common framework, and member states fill in the details:
- What to keep. Copies of invoices you issue, or that are issued on your behalf, and all invoices you receive (Article 244).
- Where. You choose the storage location as long as invoices can be made available without undue delay. Member states may require notification of storage abroad, or storage in the country unless invoices are stored electronically with full online access (Article 245).
- How long. Each member state sets the retention period (Article 247).
- Format. Member states may require invoices to be kept in their original form, paper or electronic (Article 247).
- Integrity. Authenticity of origin, integrity of content, and legibility must be ensured from issue until the end of the storage period (Article 233).
- Access. Tax authorities may access, download, and use invoices stored electronically (Article 249).
Retention rules by country
| Country | Retention period | Format and storage location |
| Sweden | Until the end of the seventh year after the end of the calendar year in which the financial year ended | Electronic invoices are kept in the format they were received in. Storage in another EU country is allowed after notifying Skatteverket. Source: Bokföringslagen 7 kap. |
| Norway | 5 years after the end of the financial year for primary documentation (3.5 years for some records) | Electronic records may be stored in the EEA, the UK, or Switzerland with notification. A rule requiring e-invoices to be kept in their original format was adopted in June 2026 but is not yet in force. Source: Skatteetaten |
| Finland | 6 years for invoices and vouchers, 10 years for financial statements and ledgers, counted from the end of the year in which the financial year ended | Conversion is allowed if authenticity and integrity can still be verified. Storage abroad is allowed with real-time access. Source: Vero |
| Denmark | 5 years from the end of the financial year | Sales invoices are stored digitally in the version sent. Most businesses must use a digital bookkeeping system. Source: Erhvervsstyrelsen |
| Germany | 8 years for invoices and booking vouchers (since 1 January 2025), 10 years for books and annual accounts, from the end of the calendar year | Structured e-invoices are kept in their original format. Storage in another EU country is allowed if the tax office is told the location; outside the EU requires approval. Sources: § 14b UStG, § 147 AO |
| France | 6 years for tax purposes, 10 years under commercial law | An e-invoice must be kept in its original electronic form; a printout is not an original. Storage abroad is limited to the EU and countries with an assistance agreement and must be declared. Source: economie.gouv.fr |
| Belgium | 10 years from 1 January of the year after the invoice was issued | Invoices may be stored outside Belgium if stored electronically with full online access. |
| Netherlands | 7 years (10 years for immovable property) | Invoices are kept in the form they were sent or received in; digital invoices are not printed. Source: Belastingdienst |
| Slovakia | 10 years after the end of the year the invoice relates to | Paper or electronic storage; electronic invoices must be accessible to the tax office. Source: Finančná správa |
| UAE | 5 years after the end of the tax period, longer in some cases | Electronic records are allowed if readable and verifiable. Since 1 October 2026, the e-invoicing rules no longer require e-invoices to be stored within the UAE. Source: Ministerial Decision 197/2026 |
| Australia | 5 years from when the record was prepared or the transaction completed, whichever is later | Records must be in English or easily converted, and must not be altered. Source: ATO |
| Singapore | 5 years | Electronic storage is allowed; e-invoices must be storable in human-readable form and protected against manipulation. Source: IRAS |
What this means for structured e-invoices
- Keep the original file. Store the XML you sent or received, not only a PDF rendering. Sweden, Germany, Denmark, and the Netherlands require the format received, and in France a printout is not the original.
- Keep the evidence. Keep the audit trail that links the invoice to the transaction and any data that proves authenticity and integrity.
- Use the longest period that applies. If you operate in several countries, the strictest rule decides. Many groups keep invoices for 10 years.
- Check the storage location. Cloud storage outside the EU or the country may need notification or approval.
- Plan for exits. Make sure you can export invoices in their original format if you change service provider.
Read more about converting supplier invoices to other formats and what an invoice must contain. You can download invoices from Qvalia, see How can I download or print my invoice?.
This article summarizes the rules as of October 2026 and is not legal or tax advice. Retention rules change, so check the current national rules or ask an adviser.