Due to the change from the obligation to submit receipts to the obligation to retain receipts, there are currently still uncertainties in dealing with receipts.
Your tax return is largely processed electronically and paperless. As a general rule, you should therefore not initially submit any receipts when filing your tax return and only submit them in individual cases at the request of the tax authorities.
The following information sheet is intended to provide assistance in dealing with receipts. It lists situations in which the tax office is likely to request supporting documents and therefore, in exceptional cases, submitting them with the tax return can optimize the process.
