Must the received data file containing the electronic invoice be archived?

The contents of the received data file, i.e. the data in the electronic invoice, may be transferred and converted to another format on another machine-readable medium at the recipient. If this is done in a secure manner, i.e. that no information is changed in connection with the transfer and conversion process, the originally received data file need not be saved and archived.

Note that data in codified form in the received electronic invoices must be translated into plain language for it to be subsequently possible to read and understand the information in the invoice in ordinary readable form.