Create a self-issued receipt for missing receipt of office supplies

Does it happen that invoices and receipts get lost, and you need to prove an expense? A self-generated voucher (Eigenbeleg) is an accounting-accepted substitute document that allows you to document an expense when the original receipt is lost and no duplicate is available. Learn how to correctly create such a document to avoid problems with the tax office and maintain order in your company bookkeeping.

Lost an Invoice? Create a Self-Generated Voucher Like a Pro – Step by Step!

Have you ever lost a receipt for paper, toner, or pens and later realized you needed it for expense reimbursement? You’re not alone – this is one of the most common situations entrepreneurs face. In such cases, a self-generated voucher is your savior. It is not an invention of bureaucrats but a practical solution that allows you to document an expense when the original receipt is lost. However, it is important to know that the self-generated voucher must contain all the required data, such as the date of the transaction, a description of the purchase, the gross amount, and a justification. It is also good to state why you do not have an invoice or receipt, e.g., due to loss or the inability to obtain a duplicate.

When creating such a document, keep in mind that the tax office sees it as an extraordinary means and not as a replacement for invoices. This means you can only use it if there is really no other option. It is sufficient to fill out a simple form, sign it, and attach it to the accounting documentation. For better organization, you can create your own template – in a spreadsheet or a specialized program. If you keep electronic accounts, you can also create the self-generated voucher in digital form, but it must meet GoBD requirements, meaning it must ensure the authenticity, integrity, and permanence of the data.

Self-Generated Voucher Instead of Invoice – When Can It Be Used, and What Must It Contain?

Not every expense can be confirmed with an invoice – and the law understands that. For this reason, there is the self-generated voucher, which you can use when the business partner’s document is lost or not issued. This document is intended to reflect the actual course of the transaction and serves as the basis for recording costs in the accounting. For it to be recognized by the tax office, it must contain some essential information: the company name, date of the transaction, amount, description of the business transaction, and the signature of the person who created the document. It is also advisable to include a running number and the payment method. These details can be crucial during an audit for the acceptance of the expense.

In practice, the self-generated voucher applies not only to small purchases but also to cash transactions where a formal document is not always issued. However, it is crucial not to misuse this solution – the tax office could view excessive use of self-generated vouchers as an attempt to circumvent regulations.Therefore, make sure your records are clear, logical, and supported by actual events. This way, your accounting documentation remains credible, and you can account for any expense without hassle, even if the original receipt is lost.

Such an internal voucher is particularly useful for individuals conducting unregistered activities or calculating on a flat-rate basis. For those on a flat rate (i.e., applying a simplified form of taxation), the self-generated voucher allows not only the documentation of sales but also small expenses like purchasing fuel for business purposes. The most important thing is that the document matches your income documentation – so if you are using a spreadsheet or accounting software, keep an electronic copy. This approach not only organizes your finances but also shows that you understand the seriousness of accounting – even if you manage it in a simplified form.

What Should a Self-Generated Voucher Look Like – How Does It Differ from an Invoice?

Unlike an invoice, which is a specific document of an economic transaction, a self-generated voucher can take various forms – for example, it can be a receipt, a sales slip, a self-generated voucher, or even an internal sales document. With the self-generated voucher, it is important that it contains all necessary data for accounting registration, such as the issuance date, transaction amount, description of the item or service, and details of the parties involved. Additionally, if it is an internal document, it must also be numbered to allow for later identification in the accounting system.

The difference between a self-generated voucher and an invoice is also that an invoice is a formal document issued by the seller in response to the sale of a good or service and serves as the basis for calculating value-added tax. A self-generated voucher generally does not need to contain such details as a tax number or VAT-related data, especially if it is an internal document or a non-tax-related document. Although the self-generated voucher plays a similar role in accounting, it is more versatile because it is not tied to the obligation to issue invoices but to documenting transactions within the company.

Internal Documents in Electronic Accounting – How to Stay GoBD Compliant and Avoid Mistakes?

In the era of digitalization, more and more companies are abandoning paper and switching to electronic document management. If you belong to this group, you certainly know that an internal document in electronic form must be created according to all formal requirements. It must meet certain requirements – both in terms of content and storage. According to the principles of GoBD, every document should be authentic, complete, and permanent, and the data must remain unchanged throughout the entire archiving period. This means that when you create a self-generated voucher in electronic form, you cannot later edit it without leaving traces. Any change must be documented and recorded in the file history.

It is also important to note that electronic self-generated vouchers must be stored in a machine-readable format. PDF, XML, or CSV files are permissible, provided they ensure data integrity. If you manage the accounting yourself, it is best to store documents in a secure system or in the cloud with a backup copy. This not only meets the formal requirements but also avoids stress during a potential tax audit. It is also advisable to describe the purpose for which the respective document was created and by whom – this is an important point that can positively impact the evaluation of the documentation during an audit.

Internal Self-Generated Vouchers Under the Scrutiny of Tax Authorities – How to Avoid Having Costs Rejected?

Although internal self-generated vouchers are a completely legal instrument, they are scrutinized by tax authorities. This is because they can be easily misused – which could arouse suspicion of an attempt to manipulate costs. Therefore, if you use such documents, pay attention to their reliability. Describe every expense in detail: what you purchased, when, for what purpose, and why you don’t have an invoice. It is also wise to add a brief justification for the expense’s origin – this shows you are acting transparently and in good faith. Furthermore, numbering each document is helpful to maintain the logical sequence in the books.

From the perspective of a tax audit, consistency in your documentation is crucial – if a cost item appears in the system alongside a clearly described self-generated voucher, no one will question the legitimacy of this document. Also ensure that all receipts are retained for the prescribed period, preferably in the form in which they were created. If you keep the accounts electronically, use a system that prevents editing of the files so the data remains unchanged. Such an approach not only protects you from allegations but also demonstrates that you understand the principles of responsible documentation. And while creating self-generated vouchers may seem like a detail, they can indeed save your accounting at a critical moment.

Maintaining orderly accounting is crucial, especially during tax returns in Germany, where each document must be properly documented and attributed to the correct account. A well-organized self-generated voucher can facilitate the entire process and minimize the risk of errors and issues with tax authorities. If you’re looking for a tool to help with quick and easy tax filing, consider using a tax software application like Taxando – it enables easy online submission of tax returns, saves time, and ensures full compliance with German regulations.