Self-receipt: Emergency solution for missing proof

If you’re missing an original receipt, you can create a self-issued receipt in certain cases. Here's when it's allowed and what to include.

🚀 Your Guide 

• What changed with receipt rules since 2017?

• When is a self-issued receipt allowed?

• What types of expenses can be covered?

• What must a self-issued receipt include?

• Examples of self-issued receipts

What Changed with Receipt Rules Since 2017?

Since 2017, the "record retention obligation" applies. You no longer have to submit receipts with your tax return automatically, but you must keep them and be able to present them upon request.

When Is a Self-Issued Receipt Allowed?

A self-issued receipt is a backup when an original receipt has been lost or is illegible. It should only be used when no other proof is available.

Important: There is no legal obligation for the tax office to accept a self-issued receipt. It should be used sparingly. If you submit many, the tax office may reject them.

Receipts are more likely to be accepted for amounts under €150.

What Types of Expenses Can Be Covered?

Self-issued receipts are suitable for small, typical expenses like:

• Lost or stolen receipts (e.g. for books, laundry service)

• Machines without receipts (e.g. parking meters, car washes)

• Travel-related costs (e.g. tips)

Note for the self-employed: VAT cannot be reclaimed using a self-issued receipt. A proper invoice with VAT must be presented. Taxfix currently does not support self-employed users.

What Must a Self-Issued Receipt Include?

You can create it using a simple text document. It must include:

• Amount

• Date of payment

• Payee with full address

• Type of expense / purpose

• Reason for missing original receipt

• Place, date, and your signature

Supporting documents like a bank statement or email can strengthen your case.

Examples of Self-Issued Receipts

Example 1: Parking Fees Without a Receipt

You went to a job interview and had to pay for parking. The meter didn’t print a receipt.

• Amount: €5.00

• Payment date: March 1, 2023

• Payee:
  Parkhaus City, Parkhausstr. 5, 12345 Musterstadt

• Purpose: 2 hours of parking, job interview at Muster GmbH

• Reason: Broken parking meter, no receipt issued

• Place/Date: Musterstadt, March 5, 2023

• Signature: Antonie Mustermann

Example 2: Lost Receipt for Office Chair

You paid by card and attach your bank statement as proof.

• Amount: €99.00

• Payment date: February 27, 2023

• Payee:
  Möbelhaus Möbel 3000, Möbelstr. 2, 12345 Musterstadt

• Purpose: Purchase of an office chair

• Reason: Receipt lost

• Place/Date: Musterstadt, March 5, 2023

• Signature: Max Mustermann

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