Missing Receipt Declaration for Ireland

Missing Receipt Declaration Template for Ireland

A Missing Receipt Declaration is a formal document used in Irish business operations to document and verify business expenses when original receipts are unavailable or lost. Compliant with Irish tax legislation and the Revenue Commissioners' guidelines, this declaration serves as a substitute record for expense claims, containing detailed information about the expense, reason for the missing receipt, and alternative evidence available. The document includes necessary certifications and approvals to satisfy audit requirements and internal control procedures while maintaining compliance with Irish corporate and tax regulations.

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What is a Missing Receipt Declaration?

The Missing Receipt Declaration is essential in Irish business operations where original receipts for legitimate business expenses have been lost, damaged, or were never received. This document is designed to comply with Irish tax legislation, including the Value Added Tax Consolidation Act 2010 and the Taxes Consolidation Act 1997, while meeting Revenue Commissioners' requirements for expense documentation. It captures crucial information such as expense details, reason for missing receipt, available alternative evidence, and required approvals. The declaration helps organizations maintain proper financial records, satisfy audit requirements, and demonstrate compliance with tax regulations while providing a standardized process for handling missing receipt situations.

What sections should be included in a Missing Receipt Declaration?

1. Employee Information: Details of the employee making the declaration, including name, employee ID, department, and contact information

2. Expense Details: Specific information about the expense including date, amount, vendor/supplier, purpose of expense, and reason for missing receipt

3. Alternative Evidence: Description of any alternative evidence available to support the expense (e.g., bank statements, credit card statements, etc.)

4. Declaration Statement: Formal statement confirming the truthfulness of the information provided and that the expense was incurred for legitimate business purposes

5. Certification: Employee's signature and date of declaration

What sections are optional to include in a Missing Receipt Declaration?

1. Manager Approval: Section for manager's review and approval - required when company policy mandates management sign-off for missing receipts

2. Finance Department Verification: Section for finance department to verify expense details and compliance - used in organizations with centralized expense processing

3. Travel Details: Additional section for travel-related expenses, including journey details and purpose - used when the missing receipt relates to travel expenses

4. Corporate Card Information: Section for corporate card details if the expense was charged to a company card - relevant only for corporate card expenses

What schedules should be included in a Missing Receipt Declaration?

1. Expense Policy Extract: Relevant extract from company expense policy regarding missing receipts and declaration requirements

2. Supporting Documentation: Copies of any alternative evidence referenced in the declaration

3. Approval Matrix: Table showing approval requirements based on expense amount and type (if applicable)

Authors

Alex Denne

Head of Growth (Open Source Law) @ Genie AI | 3 x UCL-Certified in Contract Law & Drafting | 4+ Years Managing 1M+ Legal Documents | Serial Founder & Legal AI Author

Jurisdiction

Ireland

Publisher

Genie AI

Document Type

Declaration Form

Cost

Free to use
Relevant Industries

Financial Services

Technology

Healthcare

Manufacturing

Retail

Professional Services

Education

Government

Non-Profit

Construction

Transportation

Hospitality

Media and Entertainment

Relevant Teams

Finance

Accounting

Accounts Payable

Internal Audit

Compliance

Tax

Human Resources

Operations

Sales

Administrative Support

Relevant Roles

Employee

Finance Manager

Accountant

Financial Controller

Accounts Payable Specialist

Business Analyst

Sales Representative

Consultant

Project Manager

Department Head

Executive Assistant

Chief Financial Officer

Compliance Officer

Internal Auditor

Tax Manager

Industries
Teams

Employer, Employee, Start Date, Job Title, Department, Location, Probationary Period, Notice Period, Salary, Overtime, Vacation Pay, Statutory Holidays, Benefits, Bonus, Expenses, Working Hours, Rest Breaks,  Leaves of Absence, Confidentiality, Intellectual Property, Non-Solicitation, Non-Competition, Code of Conduct, Termination,  Severance Pay, Governing Law, Entire Agreemen

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