Business expenses and receipts: the basics for self-employed people in Germany
Business expenses in Germany (Betriebsausgaben) need a receipt for every item: which proof the tax office accepts, special rules for meals, cars, home office.
Werbungskosten, business expenses, GoBD and retention periods.
8 articles
Business expenses in Germany (Betriebsausgaben) need a receipt for every item: which proof the tax office accepts, special rules for meals, cars, home office.
GoBD scanning rules in Germany let you throw away paper receipts after scanning if the scan is complete, unchangeable and documented. Here is what applies and what must stay.
Handing receipts to your tax advisor the right way: which documents the firm needs, the format that saves time, and how to avoid the queries and billable hours.
Receipt retention in Germany: accounting vouchers and invoices are kept for 8 years since 2025, books and annual accounts for 10, business letters for 6 years.
Keep receipts in Austria for 7 years under § 132 BAO, up to 22 years for property. Which receipts you need for Werbungskosten and business expenses, and how to file them digitally.
A Kleinbetragsrechnung (small invoice in Germany) up to 250 euros gross needs only four details under § 33 UStDV. What they are and when a till receipt is enough for VAT.
An Eigenbeleg is a self-made receipt for a missing receipt in Germany. When the tax office accepts it, which details are required, why it never covers VAT, plus a template.
Werbungskosten receipts explained: which proof the German tax office expects for work equipment, commuting, home office and training, what needs no receipt and how long to keep them.