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If you have friends and family who don’t use all of there coupons, consider asking them for theirs.

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Ein ordnungsgemäßer Beleg muss teilweise für steuerliche Vergünstigungen vorgelegt werden. Ein Notbeleg kann diese Voraussetzungen nicht erfüllen. Das Finanzamt
kann verlangen, die Empfänger der geltend gemachten Betriebsausgaben genau zu
benennen. Betriebsausgaben werden ausgeschlossen, wenn der Steuerpflichtige dem Verlangen der Finanzbehörde nicht
nachkommt, die Empfänger zu benennen. Der Finanzbehörde kommt dabei ein Ermessen zu, von welchem sie in doppelter Weise Gebrauch macht.
Dies ist auch bei einer Vielzahl von Geschäftsvorfällen rechtmäßig.
Dann trifft es eine Entscheidung darüber, ob und inwieweit es Ausgaben, bei denen der Empfänger nicht benannt ist,
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Kassen- und Zahlungsbelege werden vielfach noch auf Thermopapier ausgedruckt (z.
B. am Postschalter, an der Tankstelle oder im Einzelhandel).
Insbesondere, wenn der Beleg intensiver Sonneneinstrahlung ausgesetzt ist, verändert er sein Aussehen. Diese Belege haben einen Nachteil:
Sie haben keine lange Lebensdauer und verblassen nach relativ kurzer Zeit.
Die aufgedruckten Werte sind nicht länger lesbar.
Nachträgliche Änderungen sind nicht zulässig.
Auch diese Art von Rechnungen müssen übern gesamten Aufbewahrungszeitraum die Anforderungen des § 14 Abs.
1 Satz 2 UStG – Echtheit der Herkunft, Unversehrtheit des Inhalts und Lesbarkeit der Rechnung – erfüllen.
Sollte die Rechnung auf Thermopapier ausgedruckt sein, ist
sie durch einen nochmaligen Kopiervorgang auf papier zu konservieren,
das für den gesamten Aufbewahrungszeitraum nach
§ 14b Abs. 1 UStG lesbar ist.
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