What documents do I need for the input tax declaration?
January 8, 2023 | 30,00 EUR | answered by Roberta Schlattmann
Dear tax advisor,
My name is Gerda Schlüter and I run a small trading business. So far, I have always prepared my input tax return myself, but recently I have become aware that I may not have all the necessary documents correctly available. I am worried that I may have overlooked important receipts or invoices or assigned them incorrectly, which could lead to problems with the tax office.
Currently, I am keeping my accounting manually and have collected all my incoming and outgoing invoices in a folder. I have also kept my bank statements from the business accounts to trace the payments. However, I am unsure if these documents are sufficient to prepare a correct input tax return.
My question to you as an expert in tax matters is: What specific documents do I need for the input tax return to ensure that all relevant information is included and that I do not make any mistakes? Are there any special documents or proofs that I may have forgotten or not considered?
I would be very grateful if you could provide me with a detailed list of the required documents for the input tax return so that I can ensure that my accounting is correct and I do not have any issues with the tax office.
Thank you in advance for your help.
Sincerely,
Gerda Schlüter
Dear Mrs. Schlüter,
Thank you for your question regarding the necessary documents for the input tax return. It is very important that you keep your accounting records accurately and have all the necessary receipts and evidence to prevent potential issues with the tax office.
For the preparation of a correct input tax return, you will need the following documents:
1. Purchase invoices: All invoices received from your suppliers must be carefully stored. This includes invoice number, invoice date, name and address of the supplier, quantity and type of goods or services delivered, and the amount of value-added tax shown.
2. Sales invoices: Equally important are all invoices issued to your customers. Here too, all relevant information such as invoice number, invoice date, name and address of the customer, the goods delivered or services provided, and the amount of value-added tax shown must be included.
3. Bank statements: The bank statements of your business accounts serve as evidence for all payment transactions within your business activities. You should carefully check all inflows and outflows and allocate the payments to the corresponding invoices.
4. Travel expense reports: If you have been on business trips and incurred travel expenses, these receipts must also be kept. This includes, for example, hotel bills, flight tickets, or fuel receipts.
5. Small amount invoices: Small amounts up to 150 euros can also be settled with simplified invoices. You should also keep these receipts carefully.
It is important that you organize and store all of these documents properly so that you can access them quickly when needed. Proper documentation is crucial to prepare a correct input tax return and avoid potential errors.
If you are unsure whether you have all the necessary documents, I recommend scheduling an appointment with a tax advisor. An expert can review your accounting records and point out any missing documents or errors.
I hope that this list of required documents is helpful to you and that you can prepare a correct input tax return. If you have any further questions, please feel free to contact me.
Best regards,
Roberta Schlattmann
