e-invoice · archiving

In what format and for how long must e-invoices be archived?

Short answer

During the period from 1 January 2027 to 30 June 2030, § 85o ods. 15 of the VAT Act requires a VAT payer to retain an electronic invoice for ten years after the end of the calendar year to which it relates. Because e-invoice is created, sent and received as a structured electronic document under the applicable technical standard, the XML must be retained. The delivery-service provider has no statutory duty to retain the transmitted XML on the payer’s behalf; archiving remains the responsibility of both supplier and customer.

Time

10 years

From the end of the calendar year to which the electronic invoice refers (Section 85o(15) of the VAT Act).

Format

Original XML

The electronic invoice is archived in a data structure according to the technical standard — that is, in XML, not just as a visual PDF preview.

Who is responsible

The payer, not the postman

The delivery-service provider has no legal obligation to keep the sent invoices.

Unchanged

Section 76 of the VAT Act remains

The general regulation of the storage of invoices in Section 76 of the VAT Act remains unchanged after 1 January 2027.

Detailed explanation

The retention of invoices is generally governed by Section 76 of Act No. 222/2004 Coll. on VAT, which remains unchanged after 1 January 2027. Specifically for electronic invoices during the transitional period up to 30 June 2030, Section 85o(15) applies: the taxable person is obliged to retain an electronic invoice for a period of ten years from the end of the calendar year to which it relates. As an electronic invoice must be issued, sent and received in a data structure compliant with the technical standard, it is this structured (XML) format that must be archived.

Conclusion

Archiving is the responsibility of the payer, not the delivery-service provider — for 10 years, in XML format.

Legal basis

Act No. 222/2004 Coll. on VAT, Section 76, Section 85o(15).