GoBD archive
Eight years, immutable, in the original format — retention is not an add-on feature but a legal obligation. In CoolHanX it happens automatically.
The legal position in three sentences
Under §147 AO, invoices (accounting documents) generally have to be retained for eight years — shortened from the previous ten years by the Fourth Bureaucracy Relief Act (BEG IV, 2024). The GoBD additionally require immutability, completeness, traceability and machine evaluability. For e-invoices that means: the structured XML itself must be retained — a printout or a PDF copy is not sufficient.
An email folder or a file server on which files can be overwritten or deleted does not meet these requirements.
| Requirement | Implementation |
|---|---|
| Immutability | Documents are sealed on issue/receipt; changes to the archived stock are ruled out by the system (WORM storage on-premise) |
| Original format | The validated XML itself is archived — not just a view |
| Integrity proof | SHA-256 checksum per document; tampering would be provable |
| Retention period | Stored per document; deletion before the deadline is blocked by the system |
| Traceability | Timestamp, origin (outbound/inbound, file, channel), status |
| Machine evaluability | The XML remains retrievable in structured form — including for a tax audit |
| Record | Period | Note |
|---|---|---|
| Invoices (outbound + inbound) | 8 years | §147 AO as amended by BEG IV 2024 (previously 10) — the XML is the original |
| Accounting documents | 8 years | incl. posting-batch exports |
| Commercial/business letters | 6 years | e.g. order confirmations |
| Start of the period | — | End of the calendar year of the last entry |
Automatic means: no work step
There is no „archive“ button in CoolHanX — and that is precisely the point. Every issued invoice is archived in the same transaction in which it receives its number; every valid incoming document immediately after validation. A document cannot exist without being archived.
Account cancellation ≠ deletion of documents
GDPR deletion claims and GoBD retention are not at odds: if you cancel your account, personal access data is removed — the sealed invoices remain until the end of their statutory period. Tax law requires it, and that is how it is implemented.
A tax audit without breaking a sweat
When the audit comes, everything is ready: complete document series with gap-free numbering, the original XML, checksums and timestamps. The export for the auditor is a retrieval, not a project.
Frequently asked questions
Is it enough to print invoices as PDFs and file them?
No. For e-invoices the XML is the original — it must be retained electronically, immutably and evaluably.
What does the archive cost?
It is available in every plan — including the free one. It is billed fairly by volume: up to 100 stored documents free of charge, tiered above that (see the pricing page).
Can I download archived documents?
Any time — as XML (the original) and as a readable view. The archive only blocks changes and premature deletion, not access.
What happens after the 8 years are up?
Once the period ends, documents can be deleted — automatically or on your instruction. Not before.
Where exactly is the data held?
In a German data center (Frankfurt am Main), tenant-separated; on-premise additionally on object storage with Object-Lock (WORM).
Can I export the archive if I switch providers?
Yes — a complete export of all original XML together with metadata. Your documents belong to you; no lock-in beyond the statutory retention.
Is CoolHanX alone sufficient for the GoBD?
For the invoicing process, yes; the GoBD cover your entire operation (point of sale, bookkeeping, procedural documentation) — that remains a topic with your firm.
What the GoBD actually require
The „Principles for the proper keeping and retention of books, records and documents in electronic form and for data access“ (GoBD) give concrete form to §§145–147 AO. For documents subject to retention, the following apply in particular: immutability (subsequent changes must be excluded or logged), completeness and traceability, timely capture, retention in the original format and machine evaluability for a tax audit.
CoolHanX implements exactly these points technically: every document is sealed with a SHA-256 checksum on issuing or valid receipt, provided with a timestamp and origin (outbound/inbound) and placed in WORM storage from which nothing can be deleted before the period expires.
| Requirement | Legal basis | Implementation |
|---|---|---|
| Immutability | GoBD Rz. 107 ff. | WORM archive + checksum per document |
| Complete, gap-free numbers | §14 UStG / GoBD | Number only on successful issuing |
| Retention in the original format | §147 Abs. 2 AO | the structured XML is stored, not a printout |
| 10-year retention | §147 Abs. 3 AO | Period calculated per document, deletion locked until the deadline |
| Traceability / log | GoBD Rz. 30 ff. | Timestamp, status, quarantine log |
| Machine evaluability (Z3) | GoBD Rz. 158 ff. | Export of the XML documents for the audit |
Data carrier provision (Z3) and tax audits
In the course of an audit, the tax authorities can require the data to be provided on a data carrier (access type Z3). Because CoolHanX holds the documents as structured XML with checksums anyway, the audit-relevant stock can be exported in full for a given period — including the evidence of which documents were sealed and when. This spares you the tedious hunting through PDFs and emails.
Retention does not end with cancellation
Cancelling the contract does not lift the statutory retention obligation. That is why sealed documents at CoolHanX remain available and exportable until the respective period expires; at the same time, on exit you receive a complete archive export. Your documents remain your documents — with no lock-in beyond the deadline.
Related topics
Allgemeine Produktinformation — keine Rechts- oder Steuerberatung. Verbindliche Auskünfte gibt Ihr Steuerberater bzw. Ihre Rechtsberatung.
Ready? Up and running in two minutes — no credit card.
Create your free company account