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Spendenquittung erstellen

Schleswig-Holstein 99102041000000, 99102041000000 Typ 2/3

Inhalt

Leistungsschlüssel

99102041000000, 99102041000000

Leistungsbezeichnung

Create donation receipt

Leistungsbezeichnung II

Create donation receipt

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt

Leistungsgruppierung

Steuern (102)

SDG Informationsbereiche

nicht vorhanden

Lagen Portalverbund

  • Steuererklärung (1060100)

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

16.04.2019

Fachlich freigegeben durch

Federal Ministry of Finance

Handlungsgrundlage

Teaser

If you wish to issue a donation receipt, you must use the official form.

Volltext

You can obtain this online or from the tax office. You must fill out the sample from the attachment and then sign it and hand it over to the donor or send it by post or e-mail.

Donation receipts for a purely monetary donation can, under certain circumstances, also be produced purely by machine and without a personal signature.

Erforderliche Unterlagen

none

Voraussetzungen

For the donation receipt to be issued by machine, the donation receipt must meet the following requirements:

  • Notification to the local tax office with information on the fulfillment of the following requirements; approval is not necessary.
  • Automatic version corresponds to the official form
  • Corresponding information about the notification to the tax office
  • Signature is displayed during the printing process as a facsimile or scanned signature
  • Procedure complies with the generally applicable security requirements
  • Posting of the donation in accounting and creation of the donation confirmation are linked in the system.
  • The creation and documentation process can be audited by the tax authorities with a reasonable amount of effort.

Kosten

none

Verfahrensablauf

Download the sample donation receipt.

  • For analog creation:
    • First print out the form from the attachment that suits you.
    • Then fill out the donation receipt and sign it.
    • Then make a copy for your records retention.
    • Finally, you can then send the donation receipt to the donor physically or also by e-mail
  • For machine preparation:
    • First, meet all the requirements necessary for machine generation.
    • Then, create the digital donation receipt in a read-only format (PDF).
    • Finally, send the certificate as you would for the analog process.

Bearbeitungsdauer

none

Frist

There are various retention periods for the donation receipt:

  • For the donor:
    • For paper form: 1 year
    • If the donation recipient transmits the certificate electronically, the retention period does not apply.
  • For the grantee:
    • In paper form: 6 years in paper copy
    • In the case of electronic transmission by the grant recipient: 7 years

The period begins at the end of the year in which the certificate was created.

Weiterführende Informationen

Hinweise

nicht vorhanden

Rechtsbehelf

nicht vorhanden

Kurztext

  • Donation Receipt
  • "Donation Receipt" can be created either on paper or digitally:
  • Prerequisite for paper form:
    • Use of the official form (available online or from the tax office).
    • Handwritten signature
    • Handover also possible by post or e-mail
  • Prerequisite for machine preparation:
    • Notification to the local tax office with details of the fulfilment of the following requirements; approval is not necessary
    • Automatic version corresponds to the official form
    • Corresponding information about the notification to the tax office
    • Signature is displayed during the printing process as a facsimile or scanned signature
    • Procedure complies with the generally applicable security requirements
    • Posting of the donation in accounting and creation of the donation confirmation are linked in the system.
    • The creation and documentation process can be audited by the tax authorities with reasonable effort.
  • Responsible: local tax office

Ansprechpunkt

The tax office responsible for your place of residence

Zuständige Stelle

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

Formulare

Forms: yes

Online procedure possible: no

Written form required: in principle yes, in the electronic procedure also mechanically producible

Personal appearance required: no

Ursprungsportal