Record retention periods

Legal basis

EU — applies in Austria and Germany

Reg. (EC) 852/2004 Art. 5(4): HACCP records “for an appropriate period”. Traceability data for food of animal origin until it can be assumed that the food has been consumed (Implementing Reg. 931/2011).1,2

AT — Austria

§ 132 BAO: books, records and the related receipts for seven years from the end of the calendar year, also on data carriers. This also applies to receipt copies, the data capture log and the till’s annual receipt.3,4,5

AT — Austria

Working time: § 26 AZG sets no period; the business service portal says one year (authority website). Training records: three years according to a guideline, not law.6,7,8

DE — Germany

§ 147 AO: books and records ten years, accounting vouchers eight, other documents six years, from the end of the calendar year. The eight years apply to all vouchers whose period was still running at the end of 2024; the HGB says the same for merchants.9,10,11

DE — Germany

Working time: two years (§ 16 ArbZG, § 17 MiLoG). Instruction under § 43 IfSG: the latest documentation is kept on site; the law sets no period in years.12,13,14

What the inspector wants to see

• Tax office, Austria: are receipt copies and till backups from seven years available?4,5
• Tax office, Germany: are records from ten years and accounting vouchers from eight years available?9
• Germany: are the working time records of the last two years available?12,13
• Food control: are the records still available that may concern an affected food?1

Common mistakes

• Germany: a delivery note that is also an accounting voucher thrown away early like an ordinary delivery note.9
• Austria: till data only in the till, without an unalterable external backup.5
• HACCP lists thrown away after a few weeks without considering what is appropriate.Practice

Practise, read, print

The guide is in German for now.