Documentation - Is a scan sufficient?
August 24, 2013 | 25,00 EUR | answered by Dr. Yanqiong Bolik
I had a sole proprietorship (e.K.) until 2006 and a GbR until 2011. For the e.K, I had hired a tax advisor to prepare the financial statements, etc. - do the receipts need to be kept in their original form or are scanned receipts, original bank statements, and financial statements sufficient?
I don't know where to store all these documents.
Dear inquirer,
Thank you for your inquiry, which I will be happy to answer taking into consideration your input and the rules of this platform.
Please note that my explanation is based on the facts presented, and that adding, omitting, changing information, or the ambiguity of information can change the tax result. Please also note that this information cannot replace individual comprehensive advice.
According to current legislation, sole traders and commercial partnerships are required to keep the documents you mentioned (receipts and financial statements) for 10 years. Original documents cannot be replaced by digital forms. Even after the retention period has expired, such documents must be kept for longer if they are relevant for the following situations:
- for an ongoing tax audit,
- for a provisional tax assessment according to § 165 AO,
- for pending criminal or administrative investigations,
- for pending or expected legal proceedings due to a tax audit,
- to support the taxpayer's own requests to the tax office.
Taxpayers have the burden of proof. This means that during audits and inquiries, taxpayers must present the evidence in its original form.
I hope I was able to help you gain an overview.
If there is still any uncertainty, please feel free to use the follow-up function.
Best regards,
Dr. Yanqiong Bolik
Tax advisor
Bildstöckle 6, 70567 Stuttgart
Tel: +49 (0)711 / 2132 1815
Email: steuer@zdbz.de
www.steuerberatung.dr-bolik.de
