From 2025, the statutory retention period for invoices will be reduced to eight years. But be careful: special cases under tax law, such as those involving real estate, and external audits, may require significantly longer retention periods. IT processes for archiving ERP data and the extension of the statute of limitations for tax offences to 15 years should also be kept in mind. It may be advisable to review your archiving processes at this point in time.
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