Donation receipts for card donations in Germany: up to €300 and above.

Up to €300: the simplified proof

For donations up to €300, a simplified proof is sufficient under section 50 (4) of the German Income Tax Implementation Ordinance (EStDV). Instead of a formal donation receipt, a booking confirmation from the bank is enough – for example the bank statement showing recipient, amount and date. For a card donation this is usually the bank statement or the credit card statement.

If the recipient is a non-profit association or another tax-privileged body, the donor also needs a document from the organization stating the tax-privileged purpose, the details of the tax exemption and whether it is a donation or a membership fee. Many organizations put this document on their website as a form or display it at the device.

Above €300: the official donation receipt

For larger donations, a donation receipt following the official template (Zuwendungsbestätigung) is required. It includes the donor's name and address. Because a donation terminal does not ask for these details, the donor should briefly contact your organization with the date and amount of the donation so you can match the payment.

What your organization should prepare

• Provide the document for the simplified proof (purpose and tax exemption) as a PDF on your website.
• Show a short note at the device or on the screen: "Receipt for donations over €300? Write to us at …"
• Evaluate card donations by campaign and day in your accounts – so you can find a single donation quickly.
• If in doubt, ask your tax adviser or the responsible tax office.

Does this also apply to mosques and churches?

Donations are tax-deductible if the recipient is tax-privileged. Church parishes, as public-law corporations, almost always are. Mosque communities and other faith communities are often organized as registered associations: then it depends on whether the tax office has recognized the association as non-profit. More on giving in communities: Giving in the mosque and digital collection.

How the donation terminal helps

With a DAYAA donation terminal you see every donation with date, time, amount and campaign in the Dayaa Management Platform. You can write the note about donation receipts into the campaign text on the screen. How the card payment via SumUp works is explained in our guide Donation terminal with SumUp.

Frequently asked questions

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