Own document

Personal document: Important emergency solution in case of missing documents

A personal document is used in accounting when an original document was lost or was not available. It replaces invoices or receipts that are required for proper bookkeeping. While personal documents serve as an emergency solution, they must meet certain criteria in order to be recognized as valid.

Use cases for personal documents

Personal documents are created in various situations, including:

• 🧾 Missing original document: If the original document was lost or is no longer available.
• 💸 Paperless expenditure: For example tips or payments at vending machines.
• ✈️ Additional travel expenses and expenses: If there is no proper receipt.
• 🏷️ Private withdrawals and deposits: For bookings that do not have external receipts.

Differences: external document vs. own document

In accounting, a distinction is made between:

• External documents: Documents issued externally, such as invoices or receipts.
• Own documents: Documents created internally for business transactions without external documents.

Important information about creating your own documents

When creating your own documents, certain information such as date, document number and purpose of use is essential. Even though personal documents of up to 150 euros are generally accepted, higher amounts and input tax deductions must be handled with care, as they are checked more closely by the tax office.

What does a personal document have to contain?

A correct personal document should contain the following information:

• Date: When the personal document was issued.
• Document number: A sequential number for identification.
• Name and address of payee: Who received payment.
• Usage: Description of expenditure (e.g. “tips”).
• price: The amount of expenditure.
• Reason for your own document: Explanation of why there is no original document.
• signature: Confirmation from the exhibitor.

In addition, it is helpful to include a bank statement as proof of payment if the payment was made by bank transfer or direct debit.

Tax aspects

Personal documents can be checked by tax offices, especially for higher amounts. The tax office usually accepts own receipts for amounts of up to 150 euros, while more detailed checks can be carried out for higher amounts. Personal documents are not permitted for input tax deductions; an original invoice is required here.

Avoiding your own documents

In order to avoid the need for personal documents, a proper receipt should always be requested. Ask for a receipt or receipt for every expenditure, whether for business expenses or professional expenses.

conclusion

Personal documents are an important emergency solution for accounting when no original documents are available. They must be carefully prepared and documented in order to be recognized as valid proof. While they offer a helpful solution, the principle should always be to request original supporting documents in order to minimize the need for personal documents.