Any links to back that up?
What I find around the net seems to point in the opposite direction. For example the German "Eigenbeleg":
https://de.wikipedia.org/wiki/Eigenbeleg
The Wikipedia page says that to deduct expenses from earnings, the expense has to be "belegt" which means "documented". But it seems the documentation does not have to be done by the seller. It seems it can also also be done by the buyer.