Audit-proof archiving in logistics under GoBD
Audit-proof archiving in logistics means that every document from forwarding, warehouse and customs is held in the archive unalterably, completely and retrievably, for exactly as long as its document type requires.
Consignment notes, delivery notes, customs declarations and freight invoices have different retention periods and different legal bases. As a certified enaio partner, AWP Consult sets up the archive in enaio so that each document type receives its own retention class and a tax audit can trace every transaction from order to posting.
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completed projects since 2006
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Retention classes in the logistics archiveExample view
0246810
Years
-
Freight invoiceAccounting document8 yrs
-
Consignment note, CMRother document6 yrs
-
Customs declaration§ 147 AO, UZK10 yrs
-
Transport orderCommercial letter6 yrs
-
Inventory listBooks10 yrs
-
Delivery noteuntil the invoiceshort
Sealed until the retention period ends, deletion only with proof
Key points at a glance
- Audit-proof archiving in logistics means that every document from forwarding, warehouse and customs that is relevant for tax or legal purposes is stored unalterably, completely and in an orderly way, and remains legible and machine-analysable throughout its entire retention period.
- Under § 147 (3) Abgabenordnung (AO), ten years apply to books, inventories and customs documents, eight years to accounting documents such as freight invoices and credit notes, and six years to commercial and business letters as well as other documents of tax significance.
- Consignment notes and proofs of delivery generally have to be retained for six years. Where they serve as an accounting document or as part of an invoice, eight years apply.
- Under § 147 (3) AO, delivery notes received that are not accounting documents only have to be retained until the invoice is received, and those sent until the invoice is dispatched.
- For tax purposes, customs documents under Art. 15 (1) and Art. 163 Union Customs Code (UZK) have to be retained for ten years, and under customs law pursuant to Art. 51 UZK for at least three years.
- During a tax audit, the tax authority may, under § 147 (6) AO, read within the system, request analyses or ask for the data on a storage medium. AWP Consult stores the retention periods per document type in enaio, agreed with your tax adviser.
Sounds right for your company? Let us talk about it.
What does audit-proof archiving in logistics mean?
Audit-proof archiving in logistics means that consignment notes, proofs of delivery, delivery notes, customs documents and freight invoices are stored in such a way that they cannot be altered or deleted unnoticed, are assigned to the correct order and remain legible until the end of their retention period. The benchmark is the GoBD, the principles for the proper management and retention of books, records and documents in electronic form and for data access.
What makes logistics special is not different rules, but the volume and origin of the documents. They arise at the customer, at the carrier, at the loading dock and at customs, partly on paper, partly as a data record. The archive only becomes audit-proof once all of these paths come together in a fixed order.
How an archive system is built technically is explained on our page about archiving software. The cross-industry audit criteria are described on the page about the GoBD-compliant DMS. This page is about the implementation for forwarding, warehouse and customs.
Unalterable
Archived documents are not overwritten. Changes to metadata are created as a new version, the original is preserved and every step is recorded in the audit trail.
Complete
Documents that arise in transit also reach the archive: signed proofs of delivery, demurrage records, damage reports and credit notes.
Orderly
Order number, shipment number, customer, document date and registration number assign every document uniquely to its transaction.
Legible throughout the period
Documents remain available, legible and machine-analysable throughout the entire retention period, even after a change of TMS.
Which retention periods apply in logistics per document type?
Retention periods in logistics depend on the function of a document: accounting documents such as freight invoices for eight years, commercial and business letters as well as consignment notes without an accounting function for six years, customs documents, inventories and organisational documents for ten years, and delivery notes without an accounting function only until the invoice. In addition, there are non-tax periods, for example in dangerous goods and working time law. The overview classifies typical documents from forwarding and warehouse.
| Document type | Examples from forwarding and warehouse | Period | Basis |
|---|---|---|---|
| Accounting documents | Freight invoices, credit notes under the self-billing procedure, toll and fuel receipts, demurrage statements, bank statements | Eight years | § 147 (1) No. 4 and (3) AO, § 257 (4) HGB, § 14b UStG |
| Commercial and business letters | Transport and forwarding orders, order confirmations, advice notes, correspondence with customers and carriers | Six years | § 147 (1) No. 2 and 3 AO, § 257 (4) HGB |
| Freight documents | Consignment note, CMR, eCMR, proof of delivery, manifest, unless they serve as an accounting document or part of an invoice | Six years, eight years as an accounting document | § 147 (1) No. 4 and 5, (3) AO |
| Delivery notes | Goods receipt and dispatch delivery notes without an accounting function | Until the invoice is received or dispatched | § 147 (3) AO |
| Customs documents | Customs declarations, exit confirmations, transit accompanying documents, supplier's declarations | Ten years, at least three years under customs law | § 147 (1) No. 4a and (3) AO, Art. 51 UZK |
| Books and organisational documents | Inventories and stocktaking documents in the warehouse, annual financial statements, work instructions, procedural documentation | Ten years | § 147 (1) and (3) AO, § 257 (4) HGB |
| Dangerous goods | Copy of the transport document held by the carrier | At least three months from the end of carriage | § 19 (1) No. 4 GGVSEB, sub-section 5.4.4.1 ADR |
| Working time in road transport | Working time records of driving personnel | At least two years | § 21a (7) ArbZG |
Not legal advice. The period begins at the end of the calendar year in which the document was created, received or dispatched (§ 147 (4) AO). It does not expire as long as the documents are of significance for taxes whose assessment period is still running. Agree the classification of individual document types with your tax adviser.
How are consignment notes, delivery notes and customs documents archived in an audit-proof way?
Consignment notes, delivery notes and customs documents are archived in an audit-proof way by giving each document category its own document type with a retention class, mandatory metadata and a format rule: signed paper documents go through a documented scanning procedure, electronic documents stay in their received format, and the retention period depends on the function of the document, not on its name. The following sections show what matters for each document type.
Archive rules for your document types
Together with dispatch, the customs department and accounting we define which documents stay in the archive, for how long and in which format.
Request a consultation +49 6104 94738-1301
Consignment note, CMR and eCMR: the accounting function decides
Anyone who has to retain consignment notes should first ask what the consignment note is used for in their own business. As a transport document it is an other document that can be of significance for taxation, and therefore falls under the six-year period. Where it becomes the document for a posting, for example because the freight settlement is based on it or it evidences the service of an invoice, eight years apply.
The same periods apply to the electronic consignment note eCMR as to paper. It is archived as a data record in the format in which it was received, together with the time and origin. For the paper CMR, the entries that only arise in transit count: the recipient's signature, reservations, and the date and time of delivery.
- Mandatory metadataOrder number, shipment number, carrier, delivery date, reservation yes or no
- Retention class six years as standard, eight years where the consignment note serves as an accounting document
- FormatScan as PDF/A, eCMR as the received data record
Practical tip
A proof of delivery with a reservation is also evidence in the event of a claim. Flag it at capture so that it is not deleted before an ongoing claim is closed.
02
Delivery notes in the warehouse and goods receipt
Since the amendment of § 147 (3) AO, anyone who has to retain delivery notes can shorten this considerably: delivery notes received that are not accounting documents only have to be retained until the invoice is received, and those sent until the invoice is dispatched. For a warehouse with many goods receipts, this is a significant relief.
The exception is important: under § 31 (1) Umsatzsteuer-Durchführungsverordnung (UStDV), an invoice may consist of several documents. Where the invoice refers to a delivery note for the quantity and type of service, that delivery note becomes part of the invoice and therefore an accounting document with an eight-year period.
- With accounting functionThe delivery note is part of the invoice or the basis for a posting: eight years
- Without accounting functionThe period ends when the invoice is received or dispatched
- StocktakingStocktaking documents and inventories belong to the books: ten years
Practical tip
Do not set the end of the delivery note period by hand. Link the delivery note to the invoice, then the deletion check starts automatically when the invoice arrives.
03
Retaining customs documents: two periods, one document type
Retaining customs documents in Germany means meeting two periods at the same time. Under customs law, Art. 51 UZK requires at least three years, beginning at the end of the year in which the customs declaration was accepted. Where a posting has to be corrected during a customs inspection, the period is extended by a further three years. For tax purposes, documents under Art. 15 (1) and Art. 163 UZK belong, under § 147 (1) No. 4a AO, to the documents with a ten-year period.
In the archive, every customs document type is therefore given the longer of the two periods. Under § 147 (2) AO, official documents and non-formal proofs of preferential origin that have to be signed by hand may not be retained as a scan alone. Declarations submitted electronically remain electronic.
You can find more on managing customs processes in the DMS on the page about customs compliance in the DMS.
- Assignment via the registration number of the declaration and the order number
- Original official documents and signed proofs of preferential origin are additionally kept in the original
04
Freight invoices, credit notes and e-invoices
Freight invoices, credit notes, toll and fuel receipts are accounting documents. Since the Fourth Bureaucracy Relief Act (Bürokratieentlastungsgesetz IV), a period of eight instead of ten years applies to them, for all documents whose previous period had not yet expired when it came into force on 1 January 2025. In addition, § 14b UStG requires invoices to be kept for eight years.
E-invoices from carriers are archived in their received format. Under the GoBD in the version of 14 July 2025, retaining the structured part of an e-invoice is sufficient. The PDF view of a ZUGFeRD invoice only has to be kept in addition where it contains tax-relevant additional information, such as posting notes.
How incoming freight invoices and credit notes are checked is shown by the incoming invoice workflow. The particularities of XRechnung and ZUGFeRD in the transport sector are described on the page e-invoice in logistics.
05
Periods outside tax law
Not every period in logistics comes from the Abgabenordnung. Under § 19 (1) No. 4 GGVSEB, the carrier has to retain a copy of the transport document for dangerous goods for at least three months from the end of carriage. Under § 21a (7) ArbZG, working time records of driving personnel have to be retained for at least two years. Claims arising from carriage generally become time-barred after one year under § 439 HGB, and after three years in the case of intent.
§ 147 (3) AO makes clear that non-tax periods leave the tax period unaffected. Where a document has several functions, the longest period applies in the archive. At the same time, the General Data Protection Regulation (GDPR) applies to driver data: anything that no longer carries a period is deleted.
Practical tip
Keep non-tax periods as their own retention classes, not as a note on the tax period. Otherwise driver data stays stored for years longer than any rule requires.
06
Start of the period, suspension of expiry and deletion
Under § 147 (4) AO, the period begins at the end of the calendar year in which the document was created, received or dispatched. A consignment note from March 2026 therefore starts to run from 31 December 2026. However, the period does not end as long as the documents are of significance for taxes whose assessment period is still running, for example during an ongoing external audit.
At the end of the period, the archive should not delete silently but generate a deletion proposal. enaio proposes documents for deletion once they expire and archives the deletion record. In this way the GoBD and document management under the GDPR mesh together.
How deletion rules are set up in the DMS is described on the page about the deletion concept in the DMS.
What does a tax audit require of audit-proof archiving in logistics?
A tax audit requires of audit-proof archiving in logistics that every business transaction can be traced seamlessly from the transport order through the proof of delivery and the freight invoice to the posting, and that the tax-relevant data is available in machine-analysable form for data access under § 147 (6) AO, whether directly, indirectly or on a storage medium.
In practice, the audit rarely asks for a single document, but rather for all freight invoices of a year or all credit notes to one sub-carrier. The archive has to be able to output such volumes completely by period, customer or document type.
For indirect analysis, under the GoBD in the version of 14 July 2025, only an analysis using the capabilities available in the company's system may be required. Where the forwarder changes its TMS or outsources data, it is sufficient under § 147 (6) AO, after the end of the fifth calendar year, to keep only a machine-readable and analysable storage medium, provided that no external audit has begun by then.
Direct access
The auditor reads within the system directly, with read-only rights to the tax-relevant documents.
Indirect access
The company analyses the data to the specification of the audit and provides the result in machine-analysable form.
Handover on a storage medium
The tax-relevant data is exported and handed over in machine-analysable form.
Transaction instead of single document
Order, proof of delivery, invoice and posting are linked and can be retrieved together.
How does a logistics document reach the archive in an audit-proof way?
A logistics document reaches the archive in an audit-proof way in six steps: capture at the point of origin, recognition of the document type, indexing with order and shipment data, unalterable storage, linking to the transaction in the TMS or ERP, and at the end of the period a logged deletion proposal. Every step is described in the procedural documentation so that the audit can follow it.
01
Capture at the point of origin
Documents arrive by scan at the depot or branch, as an email attachment via the AWP Mail Gateway, as a data record from the driver app and platform, or by upload from subcontractors via the AWP Link and Upload Portal. The earlier they are captured, the smaller the gap between creation and archive.
02
Recognise the document type
enaio classify recognises whether a consignment note, a proof of delivery, a customs declaration or a freight invoice is present. With the document type, the retention class is also set.
03
Index
Order number, shipment number, customer, carrier, document date and, for customs documents, the registration number are read out and matched against the master data.
04
Store unalterably
The document is stored in the archive in an audit-proof way. Later changes to metadata are created as a new version, and every access and edit is recorded in the audit trail.
05
Link to the transaction
Via the interface to the TMS or ERP, the document is attached to the order and the posting. It can be retrieved from the specialist system with a click.
06
End of period
Once the retention class expires, enaio proposes the document for deletion. After approval it is deleted and the deletion record is archived, while ongoing audits or claims block the deletion.
How the documents of a shipment come together in everyday work is shown on the page about the DMS for logistics.
Discuss the processWhich areas in forwarding, warehouse and parcel logistics does the archive affect?
In logistics, the archive affects four areas, each with its own documents and periods: forwarding and dispatch with orders and freight documents, warehouse and contract logistics with delivery notes and stocktakes, customs and foreign trade with declarations and proofs, and parcel logistics with large volumes of electronic proofs of delivery. All four end up in one archive with shared rules.
Forwarding and dispatch
Transport and forwarding orders, consignment notes, CMR, manifests, proofs of delivery, damage reports and credit notes to sub-carriers, linked per order.
DMS for forwardersWarehouse and contract logistics
Goods receipt and dispatch delivery notes, stocktaking documents, complaints and customer contracts with service descriptions and SLAs.
Customs and foreign trade
Customs declarations, exit confirmations, supplier's declarations and proofs of preferential origin with their own document type and a ten-year period.
Parcel logistics
Here, proofs of delivery now arise almost only as a data record with a signature or photo. What is archived is the data record in its received format, not a later printout.
Digital proof of deliveryArchive and procedural documentation in one project
We set up the archive for your document types and support you with the procedural documentation, so that your tax adviser and the audit can follow the procedure.
What belongs in the procedural documentation for the logistics archive?
The procedural documentation for the logistics archive covers all document paths from depot, driver, subcontractor and customs, the scanning procedure with quality control, the retention classes per document type, the role and access concept, the interfaces to the TMS, warehouse and ERP system, and the internal control system. It describes how a document is created, captured, processed, retained and output again.
A common structure is a general description, user documentation, technical system documentation and operational documentation. For logistics, the decisive points are where paper arises. Anyone who wants to destroy freight documents after scanning needs a documented procedure for replacement scanning. A recognised framework for this is the Technical Guideline BSI TR-03138 (TR-RESISCAN).
There is no GoBD certificate for software. Whether GoBD-compliant archiving succeeds is decided by configuration, organisation and documentation. You can find details on the scanning process on the page about replacement scanning under TR-RESISCAN.
Logistics-specific content of the procedural documentation
Document paths per site: depot scan, driver app, email, upload portal
Scanning procedure with completeness and legibility control
List of the originals that are not destroyed
Retention classes per document type with legal basis
Roles for dispatch, customs, warehouse and accounting
Interfaces to the TMS, warehouse and ERP system
We will show you how this looks with enaio in your business.
Which mistakes happen when archiving in forwarding and warehouse?
The most common mistakes when archiving in forwarding and warehouse are a single period for all documents, delivery notes without a link to the invoice, deleted customs originals, e-invoices as a PDF only, proofs of delivery that sit in branches for weeks, and a TMS change without an archive plan. None of these mistakes is a software problem. All of them can be avoided in the archive concept.
One period for everything
- Consequence
- Delivery notes are kept for ten years, customs documents are deleted after six years.
- Better
- Define retention classes per document type and agree them with the tax adviser and the customs department.
Delivery note without a link to the invoice
- Consequence
- No one knows whether the delivery note is part of the invoice, so it is kept forever as a precaution.
- Better
- Link the delivery note to the invoice and flag the accounting function at intake.
Customs originals destroyed
- Consequence
- Official documents and signed proofs of preferential origin are missing at the audit.
- Better
- List the exceptions to scanning in the procedural documentation and store the originals separately.
E-invoice as a PDF only
- Consequence
- The structured part is missing, the invoice is not retained in its received format.
- Better
- Archive the XML file unalterably, and the view only in addition where there is tax-relevant extra information.
Proofs of delivery sit unprocessed
- Consequence
- Documents reach the archive weeks later or not at all, so completeness cannot be evidenced.
- Better
- Capture at the point of origin, return control per order and fixed scanning times in the branches.
TMS change without an archive plan
- Consequence
- Old order data can no longer be analysed after the migration.
- Better
- Before the migration, define which data is exported in which way and kept analysable until the end of the period.
What logistics clients say about AWP Consult
Voices from forwarders and logistics companies that have digitalised their documents with AWP Consult and enaio.
After several meetings and presentations, enaio was exactly the solution we had imagined for a new DMS and a new incoming invoice workflow. Simple to operate, a clear user interface, well-defined process flows. All documents can be found again quickly and easily.
We introduced the software to greatly simplify the search for documents and to optimise the incoming and outgoing invoice process. We achieved both with the help of AWP. The very pleasant cooperation was and is marked by a high level of professionalism.
With AWP we were able to successfully modernise and further develop our enaio and continuously adapt it to our business processes and to new challenges. Together we have already achieved a great deal and we very much look forward to continuing the cooperation.
With AWP's incoming invoice workflow we standardise document processing in a secure and efficient process. Document checking takes place digitally and in a personalised way, and at the end there is automatic posting into the financial accounting.
Unsure where to start? We will assess your starting point.
Arrange an initial consultation +49 6104 94738-13How does AWP Consult implement audit-proof archiving in logistics?
AWP Consult implements audit-proof archiving in logistics in four steps: an assessment of the document types and document paths, an archive and retention concept with your tax adviser, a pilot at one site including legacy stock, and then the rollout with procedural documentation and training. Each phase ends with an accepted result, while day-to-day dispatch continues to work in the meantime.
01
Assessment
We record document types, volumes, document paths and originals in dispatch, warehouse, customs and accounting.
02
Archive and retention concept
Retention classes, metadata, rights, scanning procedure and interfaces are defined and agreed with your tax adviser.
03
Pilot with legacy stock
One site or one document type starts. Legacy stock is checked against the period and only what still has to be retained is carried over.
04
Rollout and documentation
Further sites follow, users are trained and the procedural documentation is completed.
More on this: enaio implementation and training
Checklist: Is your logistics archive ready for a tax audit?
With these questions you can check where your archive stands today. Every open point is a topic for the archive concept.
Documents and periods
- Every document type has a retention class with a legal basis
- Consignment notes with an accounting function are flagged
- Delivery notes are linked to the invoice
- Customs documents have a ten-year period
- Non-tax periods are their own classes
Capture and storage
- Proofs of delivery reach the archive promptly
- The scanning procedure is documented and controlled
- Originals that have to remain are listed
- E-invoices are held in their received format
- Changes are versioned and logged
Audit and operation
- Documents can be output by period and document type
- A read right for the audit is prepared
- Data can be exported in machine-analysable form
- Deletions run with approval and proof
- The procedural documentation is up to date
Sounds right for your company? Let us talk about it.
Which archiving terms in logistics should you know?
The most important terms from tax law, customs and archiving practice, briefly explained.
01
Audit-proof storage
The property of an archive of keeping documents complete, unalterable, orderly and retrievable throughout the entire period. Every change is logged in a traceable way.
02
GoBD
Principles for the proper management and retention of books, records and documents in electronic form and for data access. They are set out in a letter from the Federal Ministry of Finance.
03
Accounting document
A document that substantiates a posting, such as a freight invoice, credit note or fuel receipt. Since 2025, retention is generally eight years.
04
Commercial letter
A document concerning a commercial transaction, such as a transport order or order confirmation. Retention six years.
05
Retention class
A rule stored in the archive that assigns a document type its retention duration, start of the period and behaviour at the end of the period.
06
Suspension of expiry
The retention period does not end as long as documents are of significance for taxes whose assessment period is still running.
07
Data access
The right of the tax authority under § 147 (6) AO, during an external audit, to read directly within the system, to request analyses or to ask for data on a storage medium.
08
Replacement scanning
Digitalisation of paper documents with subsequent destruction of the original following a documented and controlled procedure.
09
eCMR
Electronic consignment note for international road freight transport. The same retention periods apply to it as to the paper consignment note.
10
Registration number
A unique number of an accepted customs declaration. It connects customs documents in the archive with the order and shipment.
11
Procedural documentation
A description of how documents are created, captured, processed, retained and output, including the internal control system.
Frequently asked questions about audit-proof archiving in logistics
Your question about periods, customs or a tax audit is not here? Call us or write to us, we will answer personally.
An archive concept for your logistics
Together we go through your document types, periods and document paths and show how the archive in enaio looks for them.
Arrange an initial consultation +49 6104 94738-13What does audit-proof archiving in logistics mean?
Documents from forwarding, warehouse and customs are stored unalterably, completely and in an orderly way and remain legible and analysable until the end of their period. Every document is assigned to its order, and every change is logged as a version. The benchmark is the GoBD and § 147 AO. In addition there are periods from customs, dangerous goods and working time law.
How long do forwarders have to retain consignment notes?
Generally six years, because consignment notes count as a commercial letter or another document of tax significance. Where a consignment note serves as an accounting document or as part of an invoice, eight years apply. The same periods apply to the electronic consignment note eCMR. The period begins at the end of the calendar year in which the consignment note was created.
How long does a warehouse have to retain delivery notes?
Delivery notes received that are not accounting documents only until the invoice is received, and those sent until the invoice is dispatched (§ 147 (3) AO). Where the invoice refers to the delivery note for the quantity and type of service, it is part of the invoice under § 31 UStDV and has to be retained for eight years. In the archive, the delivery note should therefore be linked to the invoice.
How long do I have to retain customs documents?
For tax purposes, ten years for documents under Art. 15 (1) and Art. 163 UZK (§ 147 (1) No. 4a and (3) AO). Under customs law, Art. 51 UZK requires at least three years from the end of the year in which the declaration was accepted. In the archive the longer period applies. Official documents and proofs of preferential origin signed by hand remain in the original.
Do eight years apply to freight invoices since 2025?
Yes. With the Fourth Bureaucracy Relief Act (Bürokratieentlastungsgesetz IV), the period for accounting documents was shortened from ten to eight years. It applies to all documents whose period had not yet expired when it came into force on 1 January 2025. Books, inventories and annual financial statements remain at ten years.
May freight documents be destroyed after scanning?
Generally yes, if the replacement scanning is described in the procedural documentation and the scans are archived completely, legibly and unalterably. The BSI's TR-RESISCAN provides guidance. Excepted are annual financial statements and the opening balance sheet, as well as customs documents that are official documents or proofs of preferential origin signed by hand.
Which DMS systems offer audit-proof archiving and are suitable for tax audits?
A suitable system stores documents unalterably, versions changes, manages periods per document type and supports data access under § 147 (6) AO. For logistics, connections to the TMS and ERP are added. There is no GoBD certificate; what is decisive is the configuration and the procedural documentation. AWP Consult implements this with enaio.
What does the tax office check in audit-proof archiving in logistics?
The audit traces business transactions from the order to the posting and usually asks for documents in bulk, for example all freight invoices or credit notes of a year. It may read within the system, request analyses or ask for a storage medium. Alongside this, it looks at the procedural documentation, completeness and unalterability.
How do I archive e-invoices from carriers?
In the received format, that is as an XML file for XRechnung and with the structured part for ZUGFeRD. Under the GoBD of 14 July 2025, the structured part is sufficient. The PDF view only has to be kept in addition where it contains tax-relevant additional information such as posting notes. The period is eight years.
What applies to archiving in parcel logistics?
The same periods as in forwarding, but with different volumes and formats. Proofs of delivery now arise almost only as a data record with a signature or photo and should be archived in that format. Credit notes to subcontractors are accounting documents with an eight-year period, and driver data is deleted at the end of the period.
What happens to the archive data when we change the TMS?
The retention obligation remains. Under § 147 (6) AO, after the end of the fifth calendar year following the change, a machine-readable and analysable storage medium is sufficient, provided that no external audit has begun by then. Until then the data has to remain analysable. Define the scope of the export before the migration, therefore.
Is audit-proof archiving in logistics also possible in the cloud?
Yes, if the solution is configured in a GoBD-compliant way and described in the procedural documentation. AWP Consult also operates enaio in German data centres with a complete audit trail. What matters is data access, export options and a data processing agreement.
Put your logistics archive in order before the next audit
Together with you we review document types, periods and document paths and show which gaps the archive has today.
Sources and legal bases
The legal statements on periods, customs and data access are based on the following official and established sources. Status of review: October 2026.
- § 147 AO: Rules on retention Documents, periods, delivery notes, start of the period, data access
- § 257 HGB: Retention of documents Commercial letters six years, accounting documents eight years, books ten years
- § 14b UStG: Retention of invoices Eight years from the end of the year of issue
- Art. 51 Union Customs Code At least three years for customs inspections, start of the period and extension
- IHK Lippe zu Detmold: Retention of customs documents Ten years under § 147 AO, originals and electronic declarations
- § 19 GGVSEB: Duties of the carrier Copy of the transport document for at least three months
- § 21a ArbZG: Employment in road transport Working time records for at least two years
- KPMG: Second amendment to the GoBD of 14 July 2025 E-invoice in the received format, indirect data access
Related topics
Archiving softwareTechnology, standards and how to select an audit-proof archive.GoBD-compliant DMSPrinciples, data access and procedural documentation at a glance.DMS for logisticsConsignment note, proof of delivery and customs in one logistics file.E-invoice in logisticsReceiving and archiving XRechnung and ZUGFeRD from carriers.
Your logistics archive, audit-ready and accurate to the period
In the initial consultation we record your document types and document paths and show how retention classes, the scanning procedure and data access look in enaio for your forwarding company or your warehouse.
- In person in Dietzenbach or online
- With dispatch, customs and accounting
- Result: a concrete archive concept
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