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What information must an invoice or receipt include in order to be deductible as a business expense?

Written by: Valesca Wilms

Updated on: August 24, 2026

Reading time: 2 minutes

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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 delivered)

  • The 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 are 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:

  1. Open the app or log in via the web
    https://web.accountable.de/login

  2. Select “+ Upload new expense” or “Create an expense manually”

  3. Take a photo of the receipt or upload it

  4. Review details like amount, date, and category

  5. Accountable automatically checks if all mandatory information is included

  6. 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 ✅.

Feel free to reach out via tax-coach@accountable.eu if you have any further questions about this.

💰 Want to know what you can claim on your tax return? In our webinar Pay Less Tax, we take an in-depth look at business expenses, with practical tips and a live Q&A session. Register here!

Valesca Wilms

Author - Valesca Wilms

As content marketing lead at Accountable Belgium, Valesca writes about freelancing, self-employment, and taxes based on her own experience as a freelancer.

Who is Valesca ?

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