Invoice storage

The tax authorities are changing the regulations for the simplified storage of small-value invoices created with electronic cash register systems.

The German Federal Ministry of Finance has issued a statement on the fulfillment of VAT requirements for the storage of invoices for electronic or computer-aided cash register systems or cash registers and has amended the VAT Application Decree. Previously, it was regulated there that it was sufficient for small-value invoices issued with electronic cash registers if end-of-day total receipts were kept.

Instead, it is now stated that it is sufficient if a duplicate of the cash receipt can be reproduced from the unchangeable digital records that also meet the other tax requirements, in particular the completeness, accuracy and timeliness of the recording. Retention obligations under other regulations remain unaffected. Thus, instead of paper-based documentation, digital documentation is now also sufficient. The change applies to all open cases, but until December 31, 2021, it is still possible to proceed according to the old regulation with end-of-day total receipts.