Self-issued receipt

A self-issued receipt (Eigenbeleg) is a self-created proof of an expense for which there is no original receipt or whose receipt has been lost. Typical cases are parking machines without a receipt, tips or a lost taxi receipt.

Mandatory details of a self-issued receipt

• Date of the expense
• Amount
• Recipient of the payment
• Type and occasion of the expense
• Reason why there is no original receipt
• Date of creation and signature

Limits of the self-issued receipt

A self-issued receipt is not regulated by law and is only considered an exception under the principles of proper accounting. It is recognised if an original receipt could not be obtained and the details are credible. A self-issued receipt is not sufficient for input tax deduction; a proper invoice is required for that. It is also not suitable for entertainment, where a machine-generated invoice is required. If self-issued receipts pile up or high amounts are involved, the tax office is less likely to recognise them.

Self-issued receipts with Spesenfuchs

In Spesenfuchs, you record the expense like any other receipt. Upload the completed and signed self-issued receipt as an image or PDF so that it goes to accounting with the report.

Legal basis and sources: § 15 UStG, § 147 AO