You must have the service provider issue an invoice, and this invoice may only be paid by bank transfer to their account. So avoid paying cash! A receipt alone is not enough!
Since 2008, however, it is no longer necessary to attach the bank statement to your tax return. In case of doubt, however, the tax officer may demand its presentation. Amounts paid by standing order, direct debit authorisation or online banking will be recognised in conjunction with the bank statement.
As tenant / apartment owner you will receive an annual utility cost / house fee statement. You may also apply for a tax reduction for the expenses for household-related activities included in this amount. As proof, you will receive a certificate from the landlord or the property management about the amount of household-related services.
