What happens if employees are unable to submit an original receipt?

Modified on Mon, 27 Nov 2023 at 02:58 PM

In such cases, self-supporting documents can play an important role. This article sheds light on when and how self-supporting documents can be used sensibly and what information they must contain.


When is a self-document useful?

Self receipts are often used when small expenses such as tips or parking fees are incurred for which no receipts are issued. They serve as a replacement for lost or never received original receipts. Although there is no fixed amount limit for the acceptance of personal receipts, expenses up to 150 euros gross are generally recognized by the tax office without any problems. However, it is important to emphasize that personal receipts should only be used in exceptional cases, as they have less probative value than original receipts.


What is a self-receipt?

A self-submitted receipt is a self-generated receipt that is used in situations where an original receipt is missing. The tax office accepts self-made receipts as long as they are traceable business transactions. Acceptance is generally given for amounts up to 150 euros. For higher amounts, however, the tax office may make inquiries. However, you should always try to obtain a proper receipt from the issuer before creating your own receipt.


What must a self-receipt contain?

A self-supporting voucher should contain the same information as an original voucher. The following information is essential:

  • Payee with name and address: This ensures that the expenditure can be assigned to a specific recipient.
  • Type of expenditure/expense: This specifies whether goods or services are involved and in what quantity they were supplied.
  • Payment date: The date on which the payment was made is important for the time allocation of the expenditure.
  • Amount: The amount of the expenditure must be clearly stated.
  • Reason for issuing the own receipt: A brief explanation of why no original receipt is available is required.
  • Date of issue and signature: The date of issue of the self-certification and the signature of the person responsible are necessary to ensure authenticity.


Conclusion

Although self-supporting documents offer a practical solution in certain situations, they should always be considered as a last resort. The careful storage of original receipts remains essential for transparent and reliable accounting. Companies should therefore train their employees accordingly and implement processes that promote the proper collection of receipts. While in-house receipts are helpful, well-organized receipt management is essential for any successful business.

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