Please be aware that this site is informational only, and many external factors, unique to your company might apply. Each company must make their own decisions about how they meet their tax obligations. In Germany, according to the GoBD (Principles for the proper management and storage of books, records and documents in electronic form and for data access), it is possible to carry out paperless expense reports. As of now, digital receipts are readily accepted and German authorities are steadily moving towards the complete paperless approach. Further in this article, you will find detailed information about mileage allowance, per diems, the concept of double housing standards and the three-month rule.