I want to add an expense into my bookkeeping, but I have lost the receipt. What do I do?

If you are not able to add the original receipt or invoice to an expense (and you are not able to get it from the seller), you can write a freeform statement yourself. This can be done as a Word-document.

This statement needs to include:

• Date of purchase
• Seller's information (name of business and business ID number)
• What has been purchased and how is this related to your business
• Amount and VAT
• Reason why the original receipt is missing (for example, the receipt is missing)
• Information about the author of the report

Please note that without the original receipt, the VAT on the purchase cannot be deducted in the VAT calculation, but it will be taken into account in the income statement.

If the purchase is more than a year old, you must also take into account any possible depreciation of the purchase.