In business operations under Dutch law, there are occasions when original receipts for legitimate business expenses become lost, damaged, or are never received. The Missing Receipt Declaration (Verklaring Ontbrekend Bonnetje) is specifically designed to address these situations while maintaining compliance with Dutch tax and accounting regulations. This document is used when employees, managers, or other authorized personnel need to claim or account for business expenses without the original receipt. It requires detailed information about the transaction, including the date, amount, purpose, and reason for the missing receipt, along with a formal declaration of truth. The document must satisfy requirements set forth in the Dutch Tax Law (Algemene wet inzake rijksbelastingen) and Dutch Civil Code (Burgerlijk Wetboek), particularly regarding business administration and record-keeping obligations. It serves as a critical tool for maintaining accurate financial records and ensuring audit compliance.

1. Declaration Header: Contains the title 'Missing Receipt Declaration' (Verklaring Ontbrekend Bonnetje), date, and reference number

2. Declarant Details: Full name, position, employee ID (if applicable), and department of the person making the declaration

3. Transaction Details: Specific information about the transaction including date, amount, vendor/supplier name, description of goods/services purchased, and business purpose

4. Reason for Missing Receipt: Explanation of why the original receipt is not available

5. Payment Method: Details of how the payment was made (cash, credit card, bank transfer) and any available payment evidence

6. Declaration Statement: Formal statement confirming the truth of the information provided and that no duplicate claim will be made

7. Signatures: Space for declarant's signature and date, plus approval signature from authorized person