Record retention periods for freelancers and artists

Page last checked: 2026-09-28

Two rules with similar numbers that have nothing to do with each other: how long records must be kept under the German Fiscal Code (Abgabenordnung, AO), and how many years the Künstlersozialkasse may ask about in a sample audit (Stichprobenprüfung).

The periods under §147 AO

Retention periods under the law, §147(3) sentence 1 AO
Records (§147(1) AO)	Period
Books and records, inventories, annual financial statements, management reports, opening balance sheet (No. 1)	ten years
Accounting vouchers, Buchungsbelege (No. 4)	eight years
Commercial or business letters received and copies of those sent (Nos. 2 and 3), and other records insofar as they are relevant for taxation (No. 5)	six years

Under §147(4) AO the period begins at the end of the calendar year in which, for example, the last entry was made, the letter was received or sent, or the accounting voucher was created.

That is not always a fixed end. §147(3) sentence 5 AO provides: „Die Aufbewahrungsfrist läuft jedoch nicht ab, soweit und solange die Unterlagen für Steuern von Bedeutung sind, für welche die Festsetzungsfrist noch nicht abgelaufen ist; …“ (The retention period does not expire, however, as long as and insofar as the records are relevant for taxes whose assessment period has not yet expired.) Whether that applies to your records is answered by your tax adviser.

The law names the groups; which of your documents falls into which of them is a question about your individual case. This page reproduces the wording and does not say what to keep or discard — your tax adviser answers that.

How many years the KSK may ask about

A separate question is how far back a sample audit reaches. Under §13 KSVG the law allows the Künstlersozialkasse to ask for income from work from up to six past years. The September 2026 letter asked for four years, 2021 to 2024; the most recently completed year is left out because the tax assessment for it usually does not exist yet.

As evidence the letter requires the tax assessment (Einkommensteuerbescheid) for every completed year; where none exists, a profit and loss statement prepared by a tax adviser instead. It calls tax returns, assessment data from ELSTER, management reports (BWA) and invoices „mangels ausreichender Beweiskraft nicht geeignet“ (not suitable, lacking sufficient evidential value). What goes on the form is covered in Reporting actual income from work.

The letter asks for a reply within four weeks, by 1 December at the latest — the same day as the income estimate (Einkommensschätzung) for the coming year.

Frequently asked questions

How long do freelancers in Germany have to keep receipts?

Under §147(3) sentence 1 AO the law requires accounting vouchers to be kept for eight years, books and records for ten years, and business letters and other records relevant for taxation for six years. Which document falls into which group is a question for a tax adviser.

When does the retention period start?

Under §147(4) AO at the end of the calendar year in which, for example, the last entry was made, the business letter was received or sent, or the accounting voucher was created. Under §147(3) sentence 5 AO, however, the period does not expire as long as and insofar as the records are relevant for taxes whose assessment period (Festsetzungsfrist) has not yet expired.

How long must an e-invoice be kept?

Eight years: under §14b(1) UStG an electronic invoice is „acht Jahre aufzubewahren“ (to be kept for eight years), according to the Federal Ministry of Finance's e-invoice FAQ.

Sources

By the Künstlerfinanzen editorial team. Page last checked: 2026-09-28. The information comes from:

This text reproduces the wording of the statute and official information. It is not legal advice and not tax advice. What applies in your case is answered by your tax adviser, the Künstlersozialkasse or an adviser of your choice.