Is a self-issued receipt tax-deductible?

The short answer: yes, but with a limitation.

Business expense deduction: Yes

The gross amount documented on the self-issued receipt can be deducted as a business expense.⁷ The entire amount – including the VAT contained within – reduces profit and therefore tax liability. The requirement is that the expense is business-related and credible in amount.⁴

Input tax deduction: No

A self-issued receipt does not entitle you to an input tax deduction.⁷ The reason: for an input tax deduction under § 15 UStG, you need a proper invoice within the meaning of § 14 UStG in which VAT is shown separately.⁷ A self-issued receipt does not meet this requirement.

If you document €8.50 in parking fees via a self-issued receipt, you can deduct the full €8.50 as a business expense. However, the VAT arithmetically contained therein (approx. €1.36 at 19%) cannot be claimed as input tax.⁷ For small amounts the difference is manageable – for larger amounts you should always try to obtain the original document.

Is there an amount limit for self-issued receipts?

There is no legally defined upper limit for self-issued receipts.⁸ In principle, you can issue a self-issued receipt for any amount, as long as the expense is business-related and credible.

In practice, however, benchmark values have established themselves:⁸

Up to €150 gross: Generally unproblematic, especially when a bank statement confirms the payment.
Over €150: The tax office looks more closely. Supporting evidence (bank statement, correspondence, contracts) increases acceptance.
High amounts: The higher the amount, the more you should document why no original receipt exists and why the expenditure is plausible.

Ground rule: the self-issued receipt replaces the missing receipt – it does not replace the obligation to make expenses plausible.

Common mistakes with self-issued receipts – and how to avoid them

Mistake 1: Incomplete required details

The most common reason for rejection: missing details.⁵ Most often forgotten are the signature, the reason for the self-issued receipt, and the payee's address.

Solution: Always use a standardized template or a digital generator that asks for all required fields.

Mistake 2: Self-issued receipts become the standard

Self-issued receipts are intended for exceptional cases.⁴ If a large proportion of your receipts consists of self-issued receipts, the tax office will ask questions at the next audit.

Solution: Prefer electronic payment methods with automatic receipt issuance. Actively request receipts.

Mistake 3: Implausible amounts

A self-issued receipt for €200 for a lunch at a trade fair will not be accepted without question by the tax office.⁵

Solution: Keep amounts realistic and plausible. For larger amounts, attach supporting evidence.

Mistake 4: Claiming input tax deduction

Some business owners try to claim the VAT from a self-issued receipt as input tax. This is legally not permissible and can lead to back payments during an audit.⁷

Solution: Book the gross amount as a business expense – without input tax deduction.

Conclusion

The self-issued receipt is a legitimate and necessary tool in bookkeeping – provided it is created correctly and remains the exception. With the correct required details, you secure the business expense deduction and keep your bookkeeping proper even when original receipts are missing.

Especially when preparing annual accounts – when you systematically assign receipts to bank transactions – missing receipts reliably appear. If you prepare your annual accounts through Resolvio, the self-issued receipt generator is available directly in the receipt assignment workflow – with pre-filled data from the bank transaction, required field validation, and GoBD-compliant archiving.¹⁰

Arnd Hilwig (59073 Hamm)

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