Due to the change from the document submission obligation to the document retention obligation, there are currently still uncertainties in dealing with documents.
Your tax return is largely processed electronically and paperless. In principle, you should therefore not initially submit any vouchers when filing your tax return and should only submit them in individual cases if requested to do so by the tax authorities.
The following information sheet is intended to assist you in dealing with receipts. It lists circumstances in which the tax office is likely to request supporting documents and in which, as an exception, submitting them with the tax return may optimise the procedure