The archiving of electronic invoices must ensure the proper retention of structured invoice data over the legally mandated period. The decisive requirements arise from the GoBD and VAT law, particularly with regard to immutability, completeness, and traceability. E-invoices must be archived in the original format in which they were received or generated, and supplemented with metadata, validation results, and log information. Transformations—for example between EN 16931 profiles, into internal formats, or into display views—are permitted, but must remain invariant in content and be documented in full.

In day-to-day operations, this calls for the consistent integration of archiving and transformation processes into existing system landscapes. Beyond audit-proof storage, particular attention must be paid to the long-term readability of structured data, the traceability of transformation steps, and the consistent linking of original data, validation results, and derived formats. Inadequately defined processes lead to increased audit effort and legal risks.

The “Archiving & Transformation” Competence Center addresses these questions through the systematic analysis of regulatory requirements and technical implementation options. It assesses transformation and archiving approaches and develops robust guidelines for audit-proof retention, traceable data flows, and consistent process design.

Key Priorities

Classification of legal requirements for archiving and format stability

Assessment of transformation logic and data integrity

Integration into digital process and system landscapes

Derivation of requirements for documentation and traceability

Development of audit-proof archiving and transformation strategies