The Eigenbeleg: when a self-made receipt is allowed in Germany and how to write one

In short: An Eigenbeleg is a self-made receipt for a business expense with no original receipt, either because it was lost or because none was ever issued (parking meter, tip). It must state the payee, the date, the type of expense, the amount, the reason for the self-made receipt and carry your signature. The German tax office accepts it as a business expense as long as it stays the exception; input VAT cannot be deducted with an Eigenbeleg.

It happens to everyone: the taxi receipt is still in a colleague's car, the parking machine printed nothing, the tip at the business dinner never appeared on the bill. No receipt, no booking, says the principle. The solution is the Eigenbeleg, and it is less risky than its reputation suggests, provided you write it properly and do not need it too often.

This article explains when a self-made receipt is allowed in Germany, which details it must contain, what a template looks like and what the tax office expects during an audit.

When are you allowed to write an Eigenbeleg?

An Eigenbeleg is allowed when the expense was in fact for business and a third-party receipt does not exist or cannot be obtained. The GoBD principle "no booking without a receipt" requires proof for every entry. If the external receipt is missing, the self-made receipt takes its place. Typical cases:

• Receipt lost and the issuer can no longer provide a copy
• Expenses that never come with a receipt: parking meter, coin machine, cloakroom, coin-operated car wash
• Tips at business meals that are not on the bill
• Receipt illegible, for instance a faded thermal receipt
• Private deposits into and withdrawals from the cash box
• Incidental travel costs such as luggage storage or porters

What to try before reaching for a self-made receipt is covered in Lost a receipt? What to do. A copy of the invoice from the merchant or a bank statement showing the card payment is always better than a note you wrote yourself.

Which details must a self-made receipt contain?

An Eigenbeleg must be complete enough for a third party to understand the expense. There is no legally prescribed form, but in practice the tax authorities expect the following:

1. Payee with name and address (for a parking machine: operator and location)
2. Date of payment
3. Type of expense and business purpose (what, and what for)
4. Amount in euros, gross
5. Reason for the self-made receipt (receipt lost, no receipt issued, tip)
6. Date of writing and your signature
7. Useful: a sequential number so the voucher is unique in your books

If a partial document exists, such as the card terminal slip or the bank statement, attach it. That makes the Eigenbeleg far more credible. The difference from a Quittung: a Quittung is issued by the recipient of the money, an Eigenbeleg is issued by you. What a proper Quittung looks like is shown in How to write a receipt.

Eigenbeleg template you can copy

A template needs no software. A sheet of paper or a text file with these lines is enough:

You can also write these seven lines by hand on a slip of paper. If you then photograph it with Belego, it sits as a PDF next to the other receipts of the month, with date, amount and a note, and goes into the ZIP export for your tax advisor. That way the replacement receipt does not get lost a second time.

Does the German tax office accept self-made receipts?

Yes, if they remain the exception, concern small amounts and the expense is plausible. There is no legal upper limit. In practice, small amounts such as parking fees, tips or vending machine purchases in the double-digit range are unproblematic. For larger sums the auditor will ask questions and expect you to have tried to obtain a replacement invoice.

What makes the tax office suspicious:

• Many self-made receipts in one year, especially for hospitality or travel
• Round amounts with no link to a specific occasion
• Self-made receipts that were all written up on the same day
• An Eigenbeleg even though the merchant could easily provide a copy of the invoice

A single Eigenbeleg for a 6.50-euro parking fee will bother nobody. Twenty self-made receipts for restaurant visits in the same quarter will. To avoid getting there, a fixed 5-minute receipt routine helps: photograph the receipt as soon as it is in your hand, and it can no longer disappear.

Eigenbeleg and VAT: what does not work

A self-made receipt replaces the original only for the business expense deduction in income tax, not for input VAT. For input VAT, § 15 UStG requires an invoice from the supplying business with the details set out in § 14 UStG, or for small amounts the details of a small-amount invoice up to 250 euros. A receipt you wrote yourself never meets that standard.

Example: you lost a fuel receipt for 71.40 euros. With an Eigenbeleg (plus a bank statement as proof of the card payment) you can deduct 71.40 euros as a business expense. The 11.40 euros of VAT included in that amount cannot be reclaimed as input tax. With a replacement invoice from the petrol station it could. That is why asking the merchant is worth it whenever the VAT amount matters.

For filing, the same applies as to any accounting voucher: self-made receipts are kept for eight years in Germany, on paper or as a scan. An overview of which expenses you can deduct at all is in the article on business expenses and receipts.

Note: This article is general guidance, not tax advice. The law, official guidance and the information you receive from your tax office or tax advisor (Steuerberater) take precedence.

Frequently asked questions

How many self-made receipts per year are allowed?

There is no fixed number. What matters is that the Eigenbeleg remains the exception and fits your business. Someone who travels a lot has more parking fees without a slip than someone working from home. It becomes critical when self-made receipts regularly replace larger expenses such as hospitality or equipment. The auditor will then want proof that originals could not be obtained.

Can I write a self-made receipt for a tip?

Yes, this is one of the most common uses. A tip at a business meal is deductible as a business expense but rarely appears on the bill. Note the amount directly on the hospitality receipt or write a short Eigenbeleg with restaurant, date, amount and occasion. Alternatively, ask the staff to confirm the tip on the bill with a signature.

Does the Eigenbeleg also work for employees claiming Werbungskosten?

Yes. In an employee's income tax return a self-made receipt can also replace missing proof, for example for parking fees on a business trip or for small work equipment. The tax office checks plausibility and frequency here as well. For larger amounts, such as a laptop, an Eigenbeleg without a bank statement is unlikely to be accepted.

Do I have to write the Eigenbeleg immediately?

Ideally the same day, while you still know the place, amount and purpose for certain. A self-made receipt written from memory months later is less credible and more often contains errors. A photo of the parking machine or a short note on your phone the same day is enough as a basis for filling in the receipt properly later.