What is a replacement receipt (Eigenbeleg)?

A replacement receipt, known in Germany as an Eigenbeleg, is a self-generated document that substitutes for a missing or lost original receipt. It records what was bought, when, for how much, and why, so the expense can still be documented for accounting and tax purposes.

When is a replacement receipt allowed?

A replacement receipt is generally acceptable for smaller expenses where an original receipt cannot be obtained or was lost — for example a parking meter, a tip, or a vending purchase. It should be the exception, not the routine, and the original should always be used when available.

Can I reclaim VAT on a replacement receipt?

Generally no. Input VAT (Vorsteuer) deduction requires a proper original invoice. A replacement receipt documents the business expense for income purposes but typically does not support VAT recovery. Confirm specifics with your tax advisor.

What must a replacement receipt contain?

Vendor or recipient, date of the expense, a clear description of what was purchased, the amount and currency, the business reason, and the name and signature of the person creating it. The more complete and contemporaneous it is, the more credible it is in an audit.

Replacement Receipts (Eigenbeleg): How to Create One

Receipts go missing. When the original is gone, a replacement receipt — in Germany, an Eigenbeleg — lets you still document the expense properly. This guide explains what it is, when it's acceptable, exactly what to include, and what it cannot do.

Definition

A replacement receipt (Eigenbeleg) is a self-generated document that substitutes for a missing or lost original receipt, recording what was bought, when, for how much, and why.

When a replacement receipt is appropriate

A replacement receipt is generally acceptable for smaller expenses where an original cannot be obtained — a parking meter without a printout, a cash tip, a vending-machine purchase, or a lost receipt for a modest amount. It should be the exception, not the routine. Whenever an original receipt exists, use it.

What to include

A credible replacement receipt records:

The vendor or recipient of the payment
The date the expense occurred
A clear description of what was purchased
The amount and explicit currency
The business reason for the expense
The name and signature of the person creating it

The more complete and contemporaneous the document is — created close to when the expense happened — the more credible it is if an auditor reviews it later.

What a replacement receipt cannot do

A replacement receipt documents a business expense for income purposes, but it generally does not support input VAT (Vorsteuer) recovery. Reclaiming VAT requires a proper original invoice. Treat the replacement receipt as a way to keep the expense documented and deductible as a cost — not as a substitute for a tax invoice.

Note

This is general information, not tax advice. Tax recognition is determined case by case by the relevant authority. Confirm specifics with your tax advisor.

How submission correctness helps

The risk with replacement receipts is that they arrive incomplete — missing the business reason, the currency, or a signature — and then bounce back from finance or fail an audit. A submission-correctness approach asks for each required field at the moment of capture and requires explicit confirmation, so a replacement receipt is complete before it ever reaches approval. That is exactly what Bea does.

See how Bea structures replacement receipts