Every business income or expense must be documented. We need the corresponding receipt for accounting purposes in order to categorize the transaction correctly.
The general rule is: no booking without a receipt.
There is an exception for recurring business expenses such as telephone costs.
If you no longer have the original receipt for a business expense, you can create your own receipt in this case. This should contain the following data:
Seller's address or address of the service provider and your address
Amount
Date of purchase or service
Purchase item or description of the service (with quantity if applicable)
Reason for the self-receipt (i.e. loss of the original receipt)
Your signature
The personal receipt must be uploaded to the corresponding operating expense in your Kontist account.
Please note that although the self-billed receipt is sufficient proof of the business expense, it does not allow input tax to be deducted.
Note: Self-receipts for small amounts up to EUR 250 (gross) are generally unproblematic. In the case of self-receipts for expenses of more than EUR 250, experience has shown that the tax office will have queries.
You can find a template for a self-billed receipt here: