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Sending receipts to a German tax office — what, when, how long to keep them

A tax return need only be accompanied by the documents the tax statutes REQUIRE to be submitted (§ 150(4) sentence 1 AO). Everything else you keep and produce when the tax office ASKS for it (§ 97(1) sentence 1 AO) — for donation receipts § 50(8) EStDV says so expressly. The ELSTER service „Belegnachreichung“ (subsequent submission of receipts) is the electronic route for sending such documents after the return has been filed. The main exception: a certificate of withheld investment income tax must be produced for the tax to be credited, unless the data were transmitted electronically (§ 36(2) no. 2 sentence 2 EStG).

Up to date for 2026 — verified on September 23, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

Production: when the tax authority requests it
§ 97(1) sentence 1 AO; the request must state whether the documents are needed for your own taxation or for that of other persons (sentence 2)
Keep donation receipts: until one year after notification of the tax assessment
§ 50(8) sentence 2 EStDV — unless already produced on request
Investment income tax certificate where an application under § 32d(4) or (6) EStG is made
For the credit it is then sufficient to produce the certificate at the tax office's request (§ 36(2) no. 2 sentence 3 EStG)

Documents to prepare

  • ELSTER access with a certificate or an ELSTER business account
  • The tax office's letter listing the documents requested
  • Tax number, type of tax and period of the return concerned
  • Legible scans of the documents requested
  • Donation receipts or bank booking confirmations
  • Certificates of withheld investment income tax, if requested
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Anyone who has filed a return through ELSTER and is asked by the tax office (Finanzamt) to submit documents (§ 97(1) AO)
  • Anyone deducting donations or membership fees: the donation receipt (Zuwendungsbestätigung) must be produced on request and kept until one year after notification of the tax assessment (§ 50(8) EStDV)
  • Anyone claiming credit for tax withheld at source: without a certificate produced or data transmitted, no credit (§ 36(2) no. 2 sentence 2 EStG)
  • NOT needed for data that third parties have already transmitted electronically under § 93c AO: they count as the taxpayer's own statements unless the taxpayer declares something different (§ 150(7) sentence 2 AO)
  • NOT the right route to challenge a notice: that is what an objection (Einspruch) is for, with its own deadline

Worked example

Jonas Weber, a self-employed graphic designer, sends in donation receipts

Jonas files his income tax return through ELSTER and enters two donations: 1,200 euros to a charitable association, for which he received a receipt on the official form, and 150 euros to another tax-privileged body, for which he has only his bank statement and the receipt the body produced. He need attach nothing: the donation is deductible once he has RECEIVED the receipt (§ 50(1) sentence 1 EStDV); for the 150 euros the bank's booking confirmation is enough, because the donation does not exceed 300 euros and the body's receipt carries the prescribed details — he must also keep that receipt (§ 50(4) sentence 1 no. 2(b) and sentence 3 EStDV). Six weeks later the tax office asks for the 1,200-euro receipt. Jonas logs in to Mein ELSTER, selects „Belegnachreichung“, states the type of tax and year, uploads the scan and submits. He keeps the originals until one year after the notice is issued (§ 50(8) sentence 2 EStDV). How much the donations are worth for tax purposes is worked out by the donation deduction calculator.

How to fill it in, step by step

  1. Read the tax office's letter: which documents, for which tax and which year, and for whose taxation (§ 97(1) sentence 2 AO)?
  2. Gather exactly those documents — no more: only what is requested or what a tax statute prescribes has to be supplied (§ 150(4) sentence 1 AO).
  3. Scan the documents legibly.
  4. Log in to Mein ELSTER and select the „Belegnachreichung“ service from the list of all forms.
  5. Link the documents to the return the request concerns (tax number, type of tax, period).
  6. Submit, and keep proof of the transmission.
  7. Keep the originals — for donation receipts at least until one year after notification of the assessment (§ 50(8) sentence 2 EStDV).

Good to know

  • § 150(4) AO ties the duty to attach documents to the tax statutes: what they prescribe must be submitted, and third parties must issue the certificates needed for it (sentence 2).
  • The tax office may require production at its offices, or inspect the documents at your premises if you agree or if they are unsuitable for production (§ 97(2) AO).
  • With your authorisation the charity can transmit the receipt to the tax office electronically itself; it needs your tax identification number (§ 50(2) EStDV). There is then nothing to send in.
  • Investment income follows the stricter rule: without a tax certificate produced or data transmitted, withheld tax is not credited (§ 36(2) no. 2 sentence 2 EStG) — except where an application under § 32d(4) or (6) EStG is made, when production on request suffices (sentence 3).
  • Anything you think needs a human look belongs not in a receipt but in the field of the return provided for it: you must be allowed to give information there for processing by an official (§ 150(7) sentence 1 AO).
  • The ELSTER page also lists the service as „Nachreichung von Belegen“ and „Belege nachreichen“; it shows a technical version number, not a year.

Common mistakes

  • Sending every receipt unasked. Only what the tax statutes prescribe must be attached (§ 150(4) sentence 1 AO); the rest is produced on request (§ 97(1) AO).
  • Throwing receipts away once the return is filed. Donation receipts must be kept until one year after notification of the assessment (§ 50(8) sentence 2 EStDV).
  • Assuming withheld investment income tax is credited without a certificate. § 36(2) no. 2 sentence 2 EStG says the opposite unless the data were transmitted.
  • Using the receipt service as an objection. A document sent in later does not replace a timely objection against a notice already issued.
  • Failing to link documents to a return. Without tax type and period the tax office cannot match them to the case.

Frequently asked questions

Do I have to submit receipts with my return?

Only the documents the tax statutes require to be submitted (§ 150(4) sentence 1 AO). Other documents are produced when the tax authority asks (§ 97(1) sentence 1 AO).

How long must I keep donation receipts?

Unless you have already produced them on request, until one year after notification of the tax assessment (§ 50(8) sentence 2 EStDV).

Is a bank statement enough for small donations?

Yes, in the cases of § 50(4) sentence 1 EStDV, including donations up to 300 euros to the recipients listed there; the booking confirmation must show payer, recipient, amount, booking date and actual execution of the payment (sentence 2).

Can I send documents without being asked?

The ELSTER page for the service says nothing on this. What the law requires is the prescribed documents (§ 150(4) AO) and those requested (§ 97(1) AO); points for manual review belong in the field of the return provided for them (§ 150(7) sentence 1 AO).

Where do I submit the documents?

Electronically through the ELSTER „Belegnachreichung“ service, or at the tax office if it requires that; with your agreement it may also inspect them at your premises (§ 97(2) AO).

Go further

Compute the related amounts

Related forms

Official sources

Read in German

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.