Tax documents digitally, an introduction
More and more tax returns are being filed electronically, and the obligation to submit receipts on request is replacing automatic attachment of documents in many cases. This means: you no longer need to automatically submit your tax receipts, but you must be able to produce them on request from the tax authority, ideally as neatly prepared PDF files.
Good preparation of tax documents as PDFs saves time, prevents errors and ensures you can respond quickly when the tax authority has questions.
Which documents do you need?
Depending on your personal circumstances, various receipts may be relevant. Commonly needed documents include:
- Wage tax certificates from employers
- Account statements for investment income (annual tax certificates)
- Receipts for work-related expenses (commuting, work equipment, training)
- Health insurance certificates and insurance proof
- Tradesperson invoices and household-related services
- Donation receipts
- Receipts for extraordinary expenses
- For self-employed individuals: income-surplus calculations and all business receipts
Digitising paper documents
Paper receipts must be scanned for digital storage. The key requirements:
Scan at a minimum of 300 dpi so all numbers and text are clearly legible. Save as PDF, this is the accepted format for tax authorities and accountants. Make sure the entire document is visible in the scan, including all margins.
Individual scans can be converted to PDF using the images to PDF tool. Multiple receipts of the same category, for example all commuting expense records, can be combined into one clear document using the PDF merge tool.
Organising receipts sensibly
A logical structure makes later retrieval easier and simplifies communication with your accountant or tax authority.
Sort by category
Create separate PDF files for each main category: work-related expenses, retirement provisions, special expenses, extraordinary expenses. This gives you a clear overview and allows you to respond precisely to any enquiry.
Descriptive filenames
Name files clearly and unambiguously, for example: 2025_WorkExpenses_Commuting.pdf or 2025_DonationReceipt_RedCross.pdf. This greatly facilitates filing and later searching.
Add page numbers
For extensive documents with many pages, page numbers aid orientation. The page numbers tool adds them quickly and easily.
What tax authorities accept
Digital receipts are recognised by tax authorities when they are: complete and legible, represent an identical reproduction of the original receipt, are in PDF or TIFF format and are permanently reproducible. Take special care with till receipts: thermal paper fades over time. Scan such receipts promptly before the print fades.
Retention periods
Private individuals generally do not need to retain tax receipts as long as businesses. Nevertheless, it is advisable to keep the current year's documents and those from the previous two to three years readily available. Those who claim certain deductions, for example household-related services or tradesperson services, should retain the relevant receipts longer.
Conclusion
A well-structured digital filing system for tax receipts as PDFs significantly reduces stress at tax time. Regular digitising, clear filenames and a logical folder structure ensure you always have the right answer ready for any question from the tax authority.