To ensure a business expense is accepted by the Finanzamt (tax office), it must be supported by a proper document, either an invoice or a receipt. Only if the required information is included can you claim the expense as a deductible business cost in your bookkeeping.
Mandatory information on an invoice (according to §14 UStG)
For your invoice to be accepted by the Finanzamt, it needs to include the following details:
Your full name and address
(as the service provider)The full name and address of your client
(the service recipient)Your tax number or VAT ID
The invoice issue date
A unique invoice number
(sequential, used only once, and clearly traceable)A description of the service
including the type and scope of what you deliveredThe date or period when the service was provided
Net amount, VAT rate, and VAT amount
(e.g., 19% or 7%)If you're a Kleinunternehmer (small business owner): the §19 UStG note
(stating no VAT is charged)The total (gross) amount
Required information on a receipt
For small expenses (like purchases in retail), a simple receipt or cash register slip is usually enough. It should include:
The vendor’s name and address
The issue date
A description of the goods or services
The total amount (including VAT)
The VAT rate
For receipts over €250 (gross), the same rules apply as for a full invoice, this is called a “Kleinbetragsrechnung” under §33 UStDV.
The tax office also accepts digital receipts (PDFs, scans, or photos). Just make sure they’re stored unchanged and recorded correctly.
Tip: Accountable’s Tax Checks
Accountable’s intelligent Tax Checks, powered by AI, make sure you don’t miss any receipts over €250 that need to be recorded as regular invoices in the web version.
How to add an existing receipt as an expense
When you have a business expense and already have the receipt or invoice:
Open the app or log in via the web
→ https://web.accountable.de/loginSelect “+ Upload new expense” or “Create an expense manually”
Take a photo of the receipt or upload it
Review details like amount, date, and category
Accountable automatically checks if all mandatory information is included
The expense is then assigned to your bookkeeping and, if needed, your VAT return
Common mistakes to avoid
Saving too many expenses without receipts
Missing service period
Cash receipts over €250 without full invoice details
If important information is missing, the tax office may reject the expense.
Conclusion
To make sure the tax office accepts your expenses and invoices, all documents need to include the legally required information. Invoices over €250 follow stricter rules and missing key details like the service description, invoice number, or VAT rate can result in losing the tax deduction.
But don’t worry: with Accountable, the AI-powered Tax Checks ensure your receipts and invoices are complete and properly recorded. That way, your bookkeeping stays clean, accurate, and fully compliant.