As a self-employed person, 'The Finanzamt' can ask you for original receipts and invoices during a tax audit. Therefore, it is important to verify them for legal compliance.
✅ Required details on every purchase invoice from your supplier:
Full name and address of the supplier
Quantity and type of the service or delivered items
VAT rate or reference to VAT exemption
Total amount (inclusive. tax amount) for the service or delivered items
Issue date of the invoice
🧾 Additional details required for expense invoices above 250€
Your full name and address
Date of service or delivery of goods
VAT amount in addition to VAT rate
The net amount (excluding VAT)
Tax number or VAT-ID of the supplier
⚠️ Common mistake to watch out for
It is common to have your 'brand name' in place of your 'full name' which is a stronger idea in terms of branding but legally it is incorrect because as a self employed, you are supposed to have your full name on the invoice.
🤔 What should I do if the expense invoice is not legally correct?
Try to ask for a correction from your supplier if the change is possible. If it is no longer possible to contact your supplier, then you should make a self created receipt (Eigenbeleg) additionally (this will be valid for income tax deduction, but not for VAT deduction)