I do the declaration myself via Elster and send it to the tax office online. Without receipts. If necessary, they get in touch and request some. Happened in 2018, but not so far in 2019. They have, I know this from officials there, integrated software in Elster which compares the declaration with previous years and checks for plausibility. If there is nothing, it goes through without receipts. However, a civil servant must always approve it in the end and release it for payment. With plausible entries, this is usually a formality. They say the software is so good that it catches and cross-checks nearly all suspicions of fraud. K.