Final invoice and interim invoices, breakdown of labor costs

Hello everyone,

I would like to deduct part of the labor costs of our house renovation, which is now slowly coming to an end after almost a year delay, from my taxes. In my opinion, this fits best under the category "Costs / Subsidies" – if there is something more appropriate, I apologize.

The situation is as follows:

1) In 2021, I received several partial invoices "for services rendered so far," which were also paid in 2021. No labor costs are listed separately on these invoices. For a detailed breakdown, the architect deferred me to the final invoices.

2) I have now received a final invoice from the electrician. It consists of three individual invoices. Although labor costs are listed there, everything is dated 2022: "Service date: 31.1.2022," "Invoice date," and "Date of delivery note: 7.3.2022" as well as "Execution period: 9.3.2021 to 31.1.2022." However, all work was definitely carried out in 2021, the last (smaller) ones shortly before Christmas.

3) Unfortunately, the three individual invoices summarized in the final invoice do not match the partial invoices, so it is not possible to prove which labor costs were incurred and paid in 2021 this way.

4) After I explained the situation to our electrician and asked for invoices that I can use for the tax return, he is quite evasive. He says he has to rewrite the invoices, which would be very time-consuming, and besides, 2021 has already been fully accounted for on his side.

My question: Is this okay, or am I entitled to a clearer breakdown of when exactly the individual labor costs were incurred (and paid)? Isn’t it true that the final invoice must also clearly refer to the previous partial invoices?

Thank you!

I would reject all three invoices as invalid due to the incorrect service period and the faulty consideration of the interim invoices and would make no payment until clarification.

Invoice date is irrelevant. Decisive for deducting the invoice is the payment date. If it is paid in 2022, then you can only deduct it in 2022.

Thank you for the answers,

there are almost no outstanding claims anymore, as the electrician only has a few minor remaining tasks to complete. So I was able to express my dissatisfaction, but unfortunately I have not received any new invoices with correct data. Let’s see what our tax office says about this – I can indirectly prove via the bank statements that the main sum of payments was made in 2021.

Rechnungsdatum ist irrelevant. Entscheident beim Absetzen der Rechnung ist das Zahlungsdatum. Wenn es in 2022 gezahlt wird, dann kannst du es auch erst 2022 absetzen

The problem here is exactly the other way around: the invoices were paid in 2021, but according to the final invoice, the work was carried out in 2022.

Regards, Sube