Create a donation receipt
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
If you would like to issue a donation receipt, you must use the official form.
You can obtain this online or from the tax office. You must complete the sample from the attachment and then sign it and hand it to the donor or send it by post or email.
Donation receipts for purely monetary donations can, under certain circumstances, also be generated purely by machine and without a handwritten signature.
Teaser
If you would like to issue a donation receipt, you must use the official form.
Process flow
Download the sample donation receipt.
- For analog creation:
- First print out the appropriate form from the attachment.
- Then complete the donation receipt and sign it.
- Then make a copy for your retention obligation.
- Finally, you can then send the donation receipt to the donor physically or by email
- For automatic creation:
- First fulfill all the requirements necessary for automatic creation.
- Then create the digital donation receipt in a read-only format (PDF).
- Finally, send the certificate as in the analog process.
Who should I contact?
The tax office responsible for your place of residence
Competent authority
Federal Ministry of Finance (BMF)
Wilhelmstrasse 97
10117 Berlin
Tel.: 030 18 682 - 0
Fax: 030 18 682- 32 60
E-mail:poststelle@bmf.bund.de
Requirements
The donation receipt must fulfill the following requirements for the donation receipt issued by machine:
- Notification to the local tax office with details of fulfillment of the following requirements; approval is not necessary
- Machine-generated version corresponds to the official form
- Corresponding information about the notification to the tax office
- Signature is displayed as a facsimile or scanned signature during the printing process
- Procedure complies with the generally applicable security requirements
- Posting of the donation in the accounting department and creation of the donation receipt are linked in the system
- The creation and documentation process can be audited by the tax authorities with reasonable effort
Which documents are required?
none
What are the fees?
none
What deadlines do I have to pay attention to?
There are various retention periods for the donation receipt:
- For the donor:
- For paper form: 1 year
- In the case of electronic transmission by the beneficiary, the retention obligation does not apply
- For the recipient of the grant:
- For paper form: 6 years in paper copy
- For electronic transmission by the grant recipient: 7 years
The period begins at the end of the year in which the certificate was issued.
Processing duration
none
Legal basis
Applications / forms
Forms: yes
Online procedure possible: no
Written form required: generally yes, can also be created automatically in the electronic procedure
Personal appearance required: no
- Offizielles Muster für Zuwendungsbestätigungen auf der Internetseite der bayerischen Finanzämter
- Schreiben des Bundesministeriums der Finanzen zur digitalen Zuwendungsbestätigung
- Artikel des Bundesministeriums der Finanzen zur Möglichkeit die Spendenquittung per E-Mail schicken zu können
- Beschreibung des Bundesministeriums der Finanzen des Gesetzes zur Modernisierung des Besteuerungsverfahrens
Author
The text was automatically translated based on the German content.