How to submit expense documentation in Germany?

For employees in Germany employed through Horizons, adhering to local documentation standards is essential for the timely processing and approval of expense reimbursements.

Required Documentation for Expense Reimbursement

To ensure compliance with German regulations, each expense submission must include:

Invoice: A complete and valid invoice is preferred for all expenses.
Receipt: Acceptable only when an invoice cannot be obtained, such as for public transportation or minor purchases.

Invoice Requirements

In accordance with German tax laws, a valid invoice must contain the following details:

Supplier Information: Full name and address of the supplier.
Buyer Information: Full name and address of the buyer: Horizons.
Note: Find the full entity name and address on your employment agreement, accessible on the Horizons platform.
Invoice Number: A unique identifier for the invoice.
Date of Issue: The date when the invoice was created.
Date of Delivery or Service: If different from the date of issue, specify when the goods or services were provided.
Description of Goods or Services: A clear and concise description of the items or services purchased.
Net Amount: The total amount excluding VAT.
VAT Details: Applicable VAT rate and the corresponding VAT amount.
Total Gross Amount: The total amount including VAT.
Supplier’s VAT ID Number: The VAT identification number of the supplier.

For invoices exceeding €250 gross, inclusion of all the above details is mandatory under German tax regulations. In particular, the invoice must clearly list Horizons as the buyer. Invoices over this amount that are addressed to an individual may not be accepted.

For invoices up to €250 gross, the buyer details can be omitted. Smaller invoices, known as "Kleinbetragsrechnungen", have simpler requirements.

Additional Guidelines

Digital Submissions: Scanned copies or clear photographs of invoices are acceptable for digital submission.
Language Requirements: If an invoice is issued in a language other than German or English, a brief translation may be required.
Credit Card Slips: These are insufficient on their own and must be accompanied by a valid invoice or receipt.

Common Mistakes to Avoid

Incomplete Invoices: Submitting invoices lacking essential information, such as supplier details or VAT data.
Incorrect Buyer Information: Ensuring that the invoice is addressed to Horizons or the appropriate client entity, not to an individual's name.
Missing Business Purpose: Failing to provide a clear explanation of the expense's business relevance.

In this article...

Germany

How to submit expense documentation in Germany?

Required Documentation for Expense Reimbursement

Invoice Requirements

Additional Guidelines

Common Mistakes to Avoid