How to write a receipt: what it must contain (with a simple template)

In short: To write a receipt, you confirm in writing that you have received a payment. It needs the date and place, the amount in figures and words with the currency, the purpose of the payment, the name and address of payer and recipient, and the recipient's signature. If you are registered for VAT, add your VAT number, the tax rate and the tax amount.

You sell your old bike for CHF 350 in cash, give tutoring lessons paid in cash, or receive a flat deposit in notes. In all three cases the other party rightly wants a piece of paper that proves the payment. And you want one that will not leave you struggling to explain things later.

A receipt is quick to write once you know what goes in. This article gives you the mandatory details, a template to copy, a completed example, and the rules for when VAT is involved.

What must a receipt contain?

A receipt must show clearly who paid whom, when, how much and for what. Everything else is optional.

The mandatory details:

The heading "Receipt" (Quittung in German), so it is clear what the document is
Place and date of payment
Amount in figures and in words, with the currency (for example "CHF 350.00, three hundred and fifty francs")
Purpose of the payment, stated specifically ("purchase of used bike, brand X", not just "goods")
Name and address of the payer
Name and address of the recipient
Signature of the recipient, which confirms the money was received

Useful additions:

Payment method (cash, Twint, bank transfer)
A sequential number if you issue receipts regularly
The phrase "amount received with thanks", which makes the confirmation unambiguous
For partial payments, a note on which part of the total debt has been settled

The amount in words is not a formality. It prevents CHF 350 from turning into CHF 850 with an added stroke, and it keeps the receipt readable even if a digit is smudged.

Receipt template to copy

You can type out the following template or write it by hand on a sheet of paper. It works for private individuals and for small businesses not registered for VAT.

Receipt no. (sequential number, optional)
Place, date
Amount: CHF (figure), in words: (amount in words) francs
Received from: (name and address of the payer)
For: (precise description of the service or goods)
Payment method: (cash / Twint / bank transfer)
Amount received with thanks.
Recipient: (name and address)
Signature of the recipient

A completed example for a private sale:

Receipt no. 3. Zurich, 14 September 2026. Amount: CHF 350.00, in words: three hundred and fifty francs. Received from: Lea Meier, Musterstrasse 12, 8004 Zurich. For: sale of bike, brand Cube, 2021 model, used, sold as seen. Payment method: cash. Amount received with thanks. Recipient: Jonas Huber, Beispielweg 5, 8050 Zurich. Signature: Jonas Huber.

A second example for a service: maths tutoring, 4 lessons at CHF 60, total CHF 240.00, in words two hundred and forty francs, received in cash on 30 September 2026 from the pupil's parents, signed by the tutor.

Write the receipt twice or photograph it before handing it over. The recipient signs, the payer gets the original, and you keep the copy.

When do I have to issue a receipt?

Whenever the payer asks for one. Anyone who makes a payment is entitled to a receipt: in Switzerland under Art. 88 of the Code of Obligations, in Germany under § 368 BGB, and in Austria under § 1426 ABGB.

In practice, receipts matter most for cash payments, because there is no bank statement as evidence. For bank transfers or Twint, the transaction itself serves as proof, and most people skip a separate document. The payer may still demand a receipt even then.

Businesses have additional obligations. In Austria, businesses have had to issue a receipt for cash payments since 2016 under § 132a BAO. In Germany, electronic tills are subject to the receipt issuance obligation under § 146a AO. Switzerland has no general obligation to issue receipts, but anyone registered for VAT must, on request, issue an invoice with the details required by Art. 26 of the VAT Act (MWSTG).

The difference between a receipt, an invoice and a till slip is explained in Receipt vs. invoice vs. till slip. In brief: the receipt confirms, the invoice requests.

Receipt with or without VAT?

Without, if you are acting as a private individual or as a small business not registered for VAT. With, if you are in the VAT register and the receipt is meant to serve as the payer's document for input tax deduction.

Detail	Private or without VAT	With VAT (Switzerland)
Recipient's name and address	Yes	Yes, plus VAT number
Payer's name and address	Yes	Yes, mandatory from CHF 400
Amount	Yes	Yes, with tax rate and tax amount or the note "incl. VAT"
Service and date	Yes	Yes

In Switzerland, Art. 26 MWSTG sets out what an invoice must show. For amounts up to CHF 400, the payer's name may be omitted. The details are in VAT-compliant receipts in Switzerland. In Germany, amounts up to 250 euros fall under the simplified small-amount invoice rules of § 33 UStDV; above that, the full details of § 14 UStG apply.

Important: a private individual must not show VAT. If you write "incl. 8.1% VAT" on the receipt for the bike you sold, you may actually owe that tax. Leave the line out.

Common mistakes when issuing a receipt

The most common mistake is a missing signature from the recipient. Without it, the receipt is just a note. Other mistakes that come up again and again in practice:

The purpose is missing or too vague ("payment received" without saying for what)
The amount is written only in figures and can be altered afterwards
The currency is missing, which leads to disputes with cross-border or online transactions
The date is missing or unclear (always day, month, year)
For partial payments, the outstanding balance is not mentioned
The payer cannot be identified, only a first name is given
A private individual shows VAT

If you did not receive a receipt for an expense at all, Germany allows a substitute under narrow conditions, described in The Eigenbeleg: when a self-made receipt is allowed. In Switzerland, asking for a receipt after the fact is always the better route.

Keeping the receipt after issuing it

Both sides should keep the receipt: the payer as proof of payment, the recipient as evidence of income. Anyone who needs receipts as income documents in their bookkeeping must keep them for ten years in Switzerland.

Handwritten receipts have a storage problem: they are one-off pieces of paper, often small, and easily lost. So photograph the receipt immediately after signing, whichever side you are on.

With Belego you photograph the receipt with your phone; the app crops and straightens it and saves it as a PDF. Amount, date and category are read where they can be read with confidence, and you fill in the rest by hand in seconds. The receipt then sits alongside your till slips and invoices and goes to your accountant as a PDF when you export. Why PDF is the right format for this is explained in Converting receipts to PDF.

Frequently asked questions

Is a handwritten receipt valid?

Yes. A receipt requires no particular form; it only has to confirm the payment unambiguously. Handwriting on a sheet of paper is as valid as a printed form, as long as the date, amount, purpose, both parties and the recipient's signature are present. It should be legible, otherwise it is of little use in a dispute.

Who signs the receipt, the payer or the recipient?

The recipient of the money signs. With the signature, they confirm that they have received the amount. The payer does not need to sign; they receive the signed original. If both sides want to keep a copy, the recipient signs two identical receipts, or a photo is taken of the signed one.

Can I issue a receipt by email?

Yes. A receipt by email or as a PDF is common and valid, provided the sender, amount, purpose and date are clear. A scanned signature or the sender's name under the text is enough in practice. For larger amounts between private individuals, a signed paper receipt remains the safer form of evidence.

Do I need a receipt if I paid by Twint or bank transfer?

Usually not, because the transaction with date, amount and recipient is visible in your account. For bookkeeping, however, you also need a document that describes the service, so an invoice or a receipt stating the purpose. You are entitled to ask for a receipt in any case, in Switzerland under Art. 88 of the Code of Obligations.