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How to file receipts and expenses in Germany
Scattered camera rolls cost hours at year-end. Capture same-day, use clear categories, and keep files immutable so you stay ready for UStVA and EÜR — without replacing a tax advisor.
Last reviewed: October 2026 · General information only — not tax advice.
Why filing fails
Receipts hide in chat threads, email attachments, or the camera roll — and go missing when UStVA or EÜR is due. Digital is not automatically GoBD-ready: overwritten files and unreadable photos are common failure modes.
5-step workflow
- Capture same day — photo or PDF, readable and complete (edges, VAT line).
- One home — a workspace or fixed archive, not five cloud folders.
- Category + amount while the spend is fresh; check input VAT if you can reclaim it.
- Keep originals immutable — no silent edits; corrections as a new note/file. See GoBD.
- Reconcile monthly — bank vs expenses before the month closes.
Starter categories
- Software / hosting / tools
- Hardware & office
- Travel
- Entertainment
- Training, insurance, tax advisor
Know receipt vs invoice: not every till slip is a full purchase invoice for input VAT.
Common mistakes
- Screenshot missing amount / date / merchant
- Mixing private and business spends
- Deleting originals “because digital” — retention is often 10 years
- Dumping everything into “Other”
In Effitrio you upload receipts as expenses — including bulk upload and AI prefill. You still own the final classification.
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.