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

Cost deduction without a receipt – is it possible?

The basic principle in tax law is: "No entry without a receipt."

If a receipt is missing, the cost deduction is at risk – because professional or business expenses must be proven. Exceptions apply only if allowances are recognised for certain expenses.

Self-issued receipts are possible – but only in exceptional cases

If an original receipt is missing, a self-issued receipt can be created as an exception. The tax office will only accept this in justified cases – particularly if:

• the expense is professionally or business-related,
• the amount of the costs appears plausible,
• and no replacement receipt can be obtained.

Note: Self-issued receipts are only a last resort. The more carefully they are prepared, the more likely they are to be accepted.

Contents of a self-issued receipt

A self-issued receipt should include the following details:

• Purpose of the expense
• Amount of payment
• Date of payment
• Recipient (if known)
• Date of receipt creation
• Signature for confirmation

For cash payments, the self-issued receipt should be supplemented with additional evidence (e.g. copy of a letter, bank statement, photo).

Small amounts: Less problematic

For small amounts up to 150 Euro gross, recognition is usually unproblematic – especially for bank transfers.

Typical examples:

• Tips
• Cloakroom fees
• Lost postage receipt

Higher amounts: Replacement receipt instead of self-issued receipt

The higher the amount, the more critically the tax office will examine it. In such cases, it is advisable to:

• request a replacement invoice from the supplier,
• note the loss of the original receipt on the replacement receipt.

This avoids queries and may also secure your warranty claims.

Important for companies: No VAT deduction with self-issued receipt

Companies cannot claim VAT with self-issued receipts, as a proper invoice with VAT shown is required.

If this is not rectified, you may forfeit significant amounts. Therefore:

Self-issued receipts are only suitable as a last resort.