Create a substitute receipt
Document a business expense clearly when no third-party receipt is available.
Tax guidance last reviewed: 10 Aug 2026
Note: A substitute receipt documents an expense when no third-party receipt is available. It is not a VAT invoice and does not create an input-VAT deduction. Tax recognition depends on the individual facts and supporting evidence.
What is a substitute receipt?
A substitute receipt is an internal record of a business expense when a normal third-party receipt is unavailable. It helps document the transaction but is not a guarantee of tax acceptance; an original receipt remains preferable.
Which details make the record useful?
- Purchase date
- Goods or service
- Amount
- Source or location
- Seller if known
- Reason no third-party receipt is available
Important limitation
CrowFlip does not claim that every substitute receipt will automatically be accepted by tax authorities. The generator is not tax advice and does not replace a required compliant invoice. Keep additional evidence for material or unusual expenses.