Self-Receipt (Eigenbeleg) in Germany 2026: When You Can Use It and How to Write One

Lost your receipt, no parking ticket printed, tipped a waiter without one — every self-employed founder and GmbH director eventually needs an Eigenbeleg, a self-issued receipt. The German tax office accepts it as a fallback if you fill it out correctly. You don't get the input VAT back, though. Here's when an Eigenbeleg is allowed in 2026 and what it must contain.

What is an Eigenbeleg?

An Eigenbeleg is a self-issued receipt that proves a business expense for which no original receipt exists. The German principle is "no posting without a receipt" (keine Buchung ohne Beleg). When the original is missing, the Eigenbeleg substitutes for it — strictly as a fallback, not as a routine.

When is an Eigenbeleg allowed?

The tax office accepts Eigenbelege in two situations only:

• The original never existed (e.g. cash tip, coin parking meter, market stall)
• The original was demonstrably lost or destroyed (washed receipt, faded thermal print)

Routine use because receipt capture is annoying isn't accepted. During a tax audit, frequent Eigenbelege get flagged quickly — and are usually struck.

Mandatory fields in 2026

For an Eigenbeleg to be GoBD-compliant, it must contain:

• Date of the expense
• Date the Eigenbeleg was created
• Recipient's name and address (or a reason why unknown)
• Precise description of the expense and the business reason
• Gross and net amount, plus the VAT rate
• A note explaining why no original is available
• Your signature

Tip: write the Eigenbeleg as close to the event as possible — same day if you can. Backdated entries look constructed.

No input VAT on an Eigenbeleg

Important: an Eigenbeleg lets you deduct the expense as a business cost, but you cannot reclaim input VAT. The tax office needs an original invoice with VAT shown and all mandatory invoice fields. If the original is lost, the only way to save the VAT is to ask the supplier for a duplicate.

Amount limits and frequency

There is no statutory maximum amount for an Eigenbeleg. In practice, the tax office accepts amounts up to roughly €150 without questions. Larger amounts get scrutinized — always request a duplicate from the supplier in those cases.

Rule of thumb: if more than 10% of your monthly expenses are booked via Eigenbelege, that's a warning sign — and a reason to redesign your receipt workflow.

Real-world examples

• €5 tip at a business dinner → Eigenbeleg allowed (amount, recipient, reason)
• €2 parking at a meter that doesn't print → Eigenbeleg allowed
• €80 restaurant bill lost → ask for a duplicate; otherwise Eigenbeleg without VAT deduction
• Office supplies on Amazon → never an Eigenbeleg, always request the original invoice

Can an Eigenbeleg be purely digital?

Yes — an Eigenbeleg can exist only digitally if it is GoBD-compliant:

• stored immutably with an audit trail
• uniquely linked to the bookkeeping entry
• retained for 8 years (post-BEG IV rules)

Norman creates Eigenbelege right in the app: tap "missing receipt", enter the reason and amount, and the digital Eigenbeleg is linked to the booking. More on the AI bookkeeping page.

Norman + GoBD-compliant receipt capture

Eigenbelege should be the exception. With receipt management and the receipt scanning app, you capture originals in seconds — VAT included. Everything is stored in a GoBD-compliant way, with a clean audit trail for tax audits. Bookkeeping is always free.

Bottom line

An Eigenbeleg saves the posting when the original receipt is missing — but only as a fallback and without VAT deduction. Get the mandatory fields right, write it the same day, and keep the volume small. If you find yourself reaching for the Eigenbeleg form often, your receipt workflow needs fixing — before the tax office fixes it for you.