When can I use the digital submission of documents?
From now on, you have the option to submit digital documents (Nachdigal) to the tax authorities in all federal states. Previously, if the tax office required documents as proof of expenses, they had to be sent in paper form - by post.
However, you should not submit documents without being asked. The tax authorities expressly request that documents are only submitted upon request from the tax office.
There is no obligation to submit the documents electronically to the relevant tax office. You can still send documents to the tax office in paper form.
Important: The files must be submitted in PDF format; other formats are not yet accepted. So, if you take a photo of a document, you cannot send it in JPG format, but must convert it to a PDF.
When can I use the digital submission of documents?
Can the tax office request documents at any time?
The tax office initially waives the submission of receipts. If, for example, you have incurred expenses for the first time, the processing of the tax return may require the submission of receipts. Your tax office will request these from you if necessary.
You can send the required receipts to the tax office if you have been asked to submit them. Even if no receipts are available, you can send a message to the tax office here stating that you have no receipts.
Can the tax office request documents at any time?
How can documents that have already been transferred be replaced or corrected?
A correction procedure for documents already submitted is not currently planned.
If an updated document is submitted, the relevant details must be explained in the "Your message to the tax office" field. The assessment of the submitted documents is carried out by the staff member at the relevant tax office.
How can documents that have already been transferred be replaced or corrected?
Are documents already sent to the tax office deleted if they are sent again?
Documents that have already been submitted will not be deleted if they are sent again. Instead, previously sent documents will be supplemented with the newly submitted data.
The evaluation of the submitted documents is then carried out by the clerk at the relevant tax office.
Are documents already sent to the tax office deleted if they are sent again?
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.
Is it possible to create a self-issued receipt if the original receipt is missing?
