In short: A complete claim has the date, the amount and its currency, the supplier, a category and the business purpose, plus a receipt when your company requires one. The person who submits it confirms the details before approval.
Why claims bounce back
Missing details discovered at approval mean another round of questions. The usual problems are a missing receipt, a vague description, the wrong category, an amount without a currency, or no reason for the expense.
An approver may need to ask the submitter for missing information. If they reject the claim, it goes back to the person who submitted it. If they approve it anyway, finance or the accountant may find the gap later. The gap was there when the claim was submitted, so that is the easiest place to close it.
Checks before a claim moves on
Five rules cover most of it. Any finance team can use them, with or without software.
- Complete — the required details are there before the claim is submitted.
- Amount with its currency — the amount is stated with its currency; nothing is guessed.
- Receipt — a receipt is attached when the company's rule requires one.
- Clear status — the claim is always in one known state: draft, submitted, approved or rejected.
- Confirmed — the person who submits it confirms the details before it moves on.
Bea checks the required fields, your receipt rule and your approval limits. If a claim is over the approver's limit, Bea sends it one step up. Bea can automatically approve eligible claims below a limit you set. It also flags possible duplicates and asks for a project when your company requires one. These are the rule checks it currently supports.
What the receipt must show
For VAT, an invoice must carry the details listed in § 14 Abs. 4 UStG. Among them: the full name and address of the supplier and of the recipient, the supplier's tax number or VAT ID, the date of issue, an invoice number, the quantity and type of goods or the type of service, the date of supply, the net amount broken down by VAT rate, and the VAT rate and amount.
For many invoices with a total of up to €250, § 33 UStDV permits fewer details. The invoice must still show the supplier's full name and address, the date of issue, the quantity and type of goods or the type of service, and the amount including VAT in one sum. It also requires the VAT rate or a tax-exemption notice, and excludes transactions under §§ 3c, 6a and 13b UStG.
Your tax adviser can assess whether the receipt meets the requirements for input VAT deduction. Bea records what the receipt says and who paid; it does not decide how a claim is taxed.
How long receipts are kept
Buchungsbelege must currently be kept for eight years (§ 147 AO).
For records kept electronically, the GoBD apply: the BMF letter of 28 November 2019, amended on 11 March 2024 and on 14 July 2025.
Why claims need follow-up
These problems often lead to questions or returned claims.
| Mistake | What it looks like | What happens next | What prevents it |
|---|---|---|---|
| No receipt | No receipt, or one nobody can read | The approver has to ask for it, or the claim goes back | A receipt check before submission |
| No currency | “42.50” on a claim from a trip abroad | The approver has to ask or guess; a wrong guess is corrected later | The currency stated with the amount |
| Wrong category | A client dinner filed as office supplies | Easy to miss at approval; finance or the accountant may query it later | A suggested category, confirmed by the submitter |
| No business purpose | “Lunch”, with no reason or guests | The question often comes up later, in the books | Asking for the purpose with the claim |
| Over the limit | An amount above what the approver may approve | It may be approved by someone who didn't know the limit | Claims over the limit go one step up |
Several currencies and companies
If you pay in more than one currency or book to more than one company, each claim needs the original amount and currency from the receipt, the company it is booked to, and a clear status. Then nothing needs untangling at month end.
The risk is a number nobody can trace. Keep the amount and currency from the receipt, and if you convert, record the rate and its date. Bea keeps the original amount and converts at the ECB reference rate.
Checklist before submitting
Before a claim is submitted, check:
- A readable receipt is attached when the company's rule requires one
- The amount and its currency are stated
- The business purpose is stated
- The category is right
- The date, the supplier and the submitter are recorded
- The claim is within the approver's limit, or goes to someone who may approve it
- The submitter has confirmed the details
This is general information, not tax advice. Your tax adviser and the tax office decide each case.
FAQ
What must an expense claim contain?
A receipt when the company's rule requires one, the date, the amount and its currency, the supplier, a category and the business purpose, confirmed by the person who submits it.
Why do expense claims bounce back?
Because something is missing: a receipt, a date, the currency or the reason for the expense. An approver may need to ask the submitter for it. Checking the details before submission avoids another round of questions at approval.
What must an invoice show for VAT in Germany?
§ 14 Abs. 4 UStG lists the required details, among them the supplier's and the recipient's name and address, the tax number or VAT ID, the date of issue, an invoice number, the goods or services, the net amount, the VAT rate and the VAT amount. For many invoices with a total of up to €250, § 33 UStDV permits fewer details. It requires the VAT rate or a tax-exemption notice, and excludes transactions under §§ 3c, 6a and 13b UStG.
How is this different from receipt scanning?
Scanning reads what is printed on the receipt. A complete claim also needs what the receipt doesn't show, such as the business purpose and the category, and the submitter's confirmation.
What is the GoBD?
The GoBD are the Federal Ministry of Finance's principles for keeping and retaining books, records and documents in electronic form, and for data access. The current version is the BMF letter of 28 November 2019, amended on 11 March 2024 and on 14 July 2025.
What is a per diem (Verpflegungsmehraufwand)?
A flat daily amount for meals when an employee works away from home and their first place of work. Under § 9 Abs. 4a EStG it is €28 for a full day away, and €14 for a day of more than eight hours away without an overnight stay or for the day of arrival or departure on an overnight trip. For work abroad, the Federal Ministry of Finance sets amounts per country. Bea does not handle per diems.
What is an approval limit?
The highest amount a person may approve. In Bea each approver has their own limit, and a claim above it goes one step up.