What must appear on the receipt or invoice
To reclaim German VAT, you need a valid document of proof: an invoice or receipt showing the name and address of the German supplier, their German VAT identification number or Steuernummer, the date, a description of what was supplied, the amount excluding VAT, and the VAT amount with the applicable rate listed separately. If any of these details are missing, the refund authority may request additional information or reject the request for that amount.
This applies to every type of expense: a petrol station receipt, a hotel invoice, or an invoice from an exhibitor at a trade fair. The format varies, but the core data does not. What the German tax authority specifically expects is set out in the Requirements list that the Dutch Tax Authority publishes for each refund country; this list is the most up-to-date source if you are unsure whether a document is sufficient.
Fuel: the receipt is usually enough, but watch the registration number
At petrol stations you usually receive a receipt rather than an invoice in your name. For smaller amounts, Germany accepts that receipt, provided the date, litres or amount, and the VAT amount are visible. For larger refuelling, or when a fuel card is used, the refund authority sometimes also asks for the vehicle's registration number to link the expense to the business. Therefore, save not only the receipt but also, if available, the underlying fuel card statement.
Hotels: the invoice must be in the name of the business
A hotel invoice in the name of the travelling employee alone is less useful for reimbursement purposes than an invoice in the name of the business. When checking in, therefore ask for a business invoice, not a receipt or credit card slip only. Also check whether breakfast or other costs are listed separately on the invoice, as not every item on a hotel bill falls under the same rate or cost category.
Trade fairs: invoice and proof of participation
For a trade fair stand, the organiser's invoice is the main proof, but it is wise to also keep the registration confirmation or participation contract. Fair costs often consist of several elements, such as stand space, connection and catering, which can be invoiced separately and each have their own assessment against German rules. Precisely because Germany is the largest neighbouring market and refuelling, hotels and trade fairs often occur in the same business trip, it is common for one trip to produce multiple types of documents that must each meet these requirements. worked out on a case-by-case basis which proof is needed provides a concrete overview of this.
What if a document is incomplete
If something is missing, that does not automatically mean the expense is lost. Directive 2008/9 gives the refund authority the option to request additional information before making a decision. This takes time, and in practice it is therefore advisable to request a supplementary document from the supplier immediately if in doubt, rather than waiting until submission. A credit card statement, bank transaction or internal expense claim does not by itself qualify as proof; the refund authority wants to see the original invoice or receipt.
Where these requirements come from
The requirements for invoices and receipts are not the invention of a portal or adviser, but follow from German VAT legislation as it applies to refund requests, and are summarised in the Tax Authority's Requirements list. Vatea keeps track of when that list and the publications of the German tax authority itself were last consulted, so you can check whether the information is still current. How that check is conducted in detail is explained on the page on how the information is compiled.
Check it yourself or have it classified
If you only fill up or stay overnight in Germany a few times a year, you can easily compare the receipts yourself against this list. But when you mix fuel purchases, tolls, hotels and an annual trade fair, it quickly becomes more complex to check whether all the fields on each receipt are correct and which cost category applies. You can get an initial indication of what this might mean in euros with the calculator that gives you an estimate in just a few questions. If you're still unsure whether your situation is suited to this, check the frequently asked questions about reclaiming VAT.
Do you want to know what your own German receipts from last year are roughly worth? Take the free quick-scan or browse the knowledge base on vatea.eu; both can be accessed without an account.