Eigenbeleg and replacement receipt (Ersatzbeleg) mean the same thing: a self-issued document that stands in for a missing original receipt. The replacement hospitality receipt (Ersatz-Bewirtungsbeleg) is a special form of it — specifically for business meals, with the mandatory details under Section 4(5) no. 2 EStG. Here is how the terms fit together, including a comparison table.
Updated: June 2026
Eigenbeleg (self-issued receipt) is the umbrella term and the more common technical term: a receipt you create yourself to replace a missing original.
Ersatzbeleg (replacement receipt) is used colloquially as a synonym for Eigenbeleg — both mean the self-issued substitute when the original is missing.
Ersatz-Bewirtungsbeleg (replacement hospitality receipt) is a special form of the Eigenbeleg specifically for business meals under Section 4(5) no. 2 EStG — with additional mandatory details such as the occasion and the participants.
Notbeleg (emergency receipt) is yet another synonym for the Eigenbeleg. The term stresses the exceptional character: it only comes into existence when the original cannot be obtained.
| Term | Definition | Legal classification | Typical use case |
|---|---|---|---|
| Eigenbeleg (self-issued receipt) | receipt you create yourself when no third-party document exists | accepted receipt substitute under general documentation duties | parking fee, vending-machine purchase, tip |
| Ersatzbeleg (replacement receipt) | colloquial synonym for Eigenbeleg | no legal category of its own | same as Eigenbeleg |
| Ersatz-Bewirtungsbeleg (replacement hospitality receipt) | special form of the Eigenbeleg for business meals | mandatory details under Section 4(5) no. 2 EStG | lost or incomplete restaurant invoice |
| Notbeleg (emergency receipt) | another synonym for Eigenbeleg | no legal category of its own | same as Eigenbeleg |
None of the four terms is defined by law. The German Income Tax Act speaks neither of an "Eigenbeleg" nor of an "Ersatzbeleg" — it only requires that business expenses be evidenced.
So several words for the same thing have taken hold in everyday use: tax advisers usually say Eigenbeleg, accounting software often shows Ersatzbeleg, and Notbeleg is what you hear colloquially.
It only becomes genuinely confusing with the Ersatz-Bewirtungsbeleg. That is not just another synonym, but the more demanding variant for one clearly defined case: the business meal.
The tax office does not care what heading you put on your document. What matters is whether it makes the expense traceable: who paid what, when, where, why, and how much — and why the original is missing?
A document headed "Ersatzbeleg" that contains all the required details is just as usable as one headed "Eigenbeleg". Conversely, the correct label will not save a receipt that lacks the mandatory details.
That includes the signature: with it — or, for digitally created receipts, an electronic authorisation — you confirm that the details are accurate.
Rule of thumb: if a receipt for an ordinary business expense is missing, use an Eigenbeleg. If the receipt for a business meal is missing, you need a replacement hospitality receipt.
A template for the replacement hospitality receipt helps you make sure none of the mandatory details are forgotten.
For business meals, the German tax administration sets the bar higher. Under the BMF letter of 30 June 2021, the standard is a machine-generated, registered invoice from the restaurant — not a handwritten note.
A self-issued receipt is explicitly only the fallback for the exceptional case, for example when the invoice was lost or has become illegible. For invoices over EUR 250, the name of the host must also appear on the invoice; below that, the small-amount invoice relief under Section 33 UStDV applies.
What the tax office accepts in detail for a self-issued receipt covering a business meal is explained in Eigenbeleg for business meals: what the tax office accepts.
With a self-issued receipt, the tax office focuses on four things: the business purpose, the completeness of the details, the plausibility of the amount, and the frequency.
Occasional, well-justified self-issued receipts are unproblematic; if they pile up, the risk of questions rises. Prompt documentation helps: an Eigenbeleg written on the same day looks more credible than one drafted months later.
For all variants: you cannot reclaim input VAT from a self-issued receipt — that requires a proper invoice under Section 14 UStG. For hospitality expenses, the cap of only 70% of the reasonable costs as a deductible business expense also stays in place.
And like every accounting document, the self-issued receipt belongs in your records: since 1 January 2025, the retention period for accounting documents is eight years. Recognition is decided case by case by the tax office.
This article is not tax advice. Recognition is always decided case by case by the competent tax office (Finanzamt).
Colloquially, yes. Both mean the self-issued substitute when no original exists. Eigenbeleg is the more common technical term.
When the receipt for a business meal is missing or incomplete. The additional mandatory details under Section 4(5) no. 2 EStG then apply.
Yes, if they are complete, plausible, and business-related. The tax office decides on a case-by-case basis.
No. Input VAT recovery requires a proper invoice under Section 14 UStG.
The replacement hospitality receipt additionally requires the purpose, host, and participants of the meal — beyond the general details of an Eigenbeleg.
Another synonym for the Eigenbeleg. The term stresses the exceptional character: a Notbeleg only comes into existence when no original receipt can be obtained.
Yes. The signature — or, for digitally created receipts, an electronic authorisation — confirms that you provided the details yourself and to the best of your knowledge.
Yes. A structured template makes sure no mandatory detail is missing — above all the occasion, the participants, the place, the date, and the amount of the expenses.
Send a photo in chat. The details are captured. You receive your replacement hospitality receipt as a PDF.