Is it possible to create a self-issued receipt if the original receipt is missing?

Without a receipt, it is often not possible to deduct costs. In some cases, self-issued receipts can help. These are generally possible but are subject to strict rules.

Sometimes it feels like a curse. Tax-deductible costs have been incurred, but no receipt can be found. Either you forgot to ask for a receipt at the time of purchase, or an invoice has been lost in the paperwork. Without original receipts, individuals and businesses face a problem. Tax law requires proof of professional or business expenses. The only exceptions are cost items for which flat rates apply. In all other cases, the principle of proper accounting applies: “No entry without a receipt”.

Self-issued receipts remain exceptions

Without an original receipt, the tax deduction for costs is not necessarily blocked, emphasises the Bundesverband der Bilanzbuchhalter und Controller e.V. (BVBC). In exceptional cases, taxpayers are allowed to issue self-issued receipts as a substitute. However, caution is advised, as strict conditions must be met. “Taxpayers should issue self-issued receipts very carefully,” advises Uta-Martina Jüssen, a member of the BVBC Presidium. “They will only be recognised if the expenses are necessary for business or professional reasons and the amounts are credible.” Although the tax authorities do not prescribe a specific form for self-issued receipts, taxpayers should proceed systematically. The self-issued receipt should state the purpose of the expense, the exact amount, the date of payment, the payee, and the date of issue. The accuracy of the information must be confirmed with a handwritten signature.

Self-issued receipts naturally arouse the suspicion of tax officials. In case of doubt, taxpayers should provide additional information to explain the situation. Otherwise, time-consuming queries from the tax authorities or even the rejection of expenses may occur. “The tax authorities only recognise self-issued receipts as an emergency solution,” emphasises BVBC expert Jüssen. “The more orderly the bookkeeping and the more plausible the reason for the absence of a receipt, the more likely the tax office is to accept the receipt.”

Self-issued receipts for small amounts

Self-issued receipts for small amounts up to 150 Euro gross are generally unproblematic. This applies in particular to payments made via an account. After all, a bank statement exists as a supporting document. Cash payments are more difficult. In these cases, self-issued receipts should be supplemented with further evidence wherever possible. If, for example, a postage receipt is missing, a copy of the letter or parcel can support the costs incurred. Some small expenses can only be claimed for tax purposes with a self-issued receipt, as no receipt is usually issued for them. These include tips or cloakroom fees.

Maximum limit for self-issued receipts

Although the law does not provide for a maximum limit for self-issued receipts, the higher the amount, the more critically tax officials will scrutinise the transaction. For larger expenses, self-issued receipts are hardly sensible. Taxpayers should obtain a replacement receipt and note the loss of the original receipt on it. This avoids disputes with the tax authorities and provides an important document in the event of a warranty claim.

For companies, requesting replacement invoices is particularly urgent. VAT law requires a proper invoice with VAT shown. With self-issued receipts, it is generally not possible to deduct input tax. Companies can quickly lose out on high input tax amounts. “Self-issued receipts should always only be considered as an emergency solution,” emphasises BVBC expert Jüssen.