However, even if we had the hypothetical invoice, we must not forget that we must be able to prove to the Tax Agency that the expense is related to the income and that it was necessary for the development of our activity. Proving this is a very complicated task for anyone.
stapling the bank payment receipt to the receipt is enough. Nothing could be further from the truth. Just because the expense is charged phone number for business to the company's account does not mean it is valid. Anything can be charged to a bank account.
A very common "solution" is to make an expense report detailing where we have travelled, when and why. For example, if I go on a business trip in my car to a town other than mine, it is assumed that I have a client or supplier who lives there or that I have attended an event. Any of these circumstances must be adequately accredited with an invoice from that client or supplier or a ticket for the event. I can then include a list of expenses derived from that trip, including parking tickets. These would be travel or representation expenses.
What is difficult to justify is the deduction of a ticket from the parking lot on the corner of my house or office or the parking fee that I have paid as a result of normal trips to carry out the day-to-day tasks of my business.