Context
The reduction from ten to eight years has applied since the start of 2025 and many sites have not caught up. Retention must also remain machine-evaluable, not merely readable.
Related facts
Checked against the source named above on 08/09/2026. We publish only statements traceable to a statute, an official journal, a BMF or BZSt publication, or to one of our own disclosed datasets. This page states the legal position and is not legal or tax advice.