{"id":11410,"date":"2021-08-26T12:45:58","date_gmt":"2021-08-26T10:45:58","guid":{"rendered":"https:\/\/www.ics-adminservice.de\/nicht-kategorisiert\/current-requirements-for-hospitality-receipts\/"},"modified":"2026-03-05T15:30:19","modified_gmt":"2026-03-05T14:30:19","slug":"current-requirements-for-hospitality-receipts","status":"publish","type":"post","link":"https:\/\/www.ics-adminservice.de\/en\/finance-accounting\/current-requirements-for-hospitality-receipts\/","title":{"rendered":"Current requirements for hospitality receipts"},"content":{"rendered":"\n

The booking of entertainment costs is part of the everyday life of accounting. However, the hospitality receipt is important for the tax recognition of entertainment costs as business expenses. The tax authorities have recently announced the principles for which hospitality receipts will be recognised. <\/p>\n\n

It is not uncommon for customer meetings or possible cooperation talks between business partners to take place over a joint meal. If the invoice is then taken over by the company, the question arises for the accounting department: How is the business transaction to be booked? <\/p>\n\n

Claiming entertainment costs for tax purposes<\/h4>\n\n

In principle, entertainment costs are only partially recognised for tax purposes: According to Section 4 (5) No. 2 of the Income Tax Act, only 70% of entertainment costs are tax-deductible. However, this part is only deductible if appropriate proof is provided. According to \u00a7 4 (5) sentence 1 number 2 sentence 2 EStG, this must be written proof of the place, day, participant and occasion of the hospitality as well as the amount of the expenses. <\/p>\n\n

The prerequisite is a hospitality receipt<\/h4>\n\n

The accounting department must therefore ensure that both the entertainment costs are correctly booked with a deductible and non-deductible part, and that there is a hospitality receipt that is accepted as proof. In a letter from the Federal Ministry of Finance dated 30 June 2021, the tax authorities have taken an up-to-date position on the requirements placed on a hospitality receipt. In this context, the Federal Ministry of Finance first points out that written information must be provided promptly to prove entertainment expenses. The hospitality receipt can be created as a self-receipt. An informal document is sufficient, but must be signed by the taxpayer. <\/p>\n\n

Contents of a hospitality receipt<\/h4>\n\n

If the business meal takes place in a catering establishment, for example a restaurant, then the invoice must be attached to the hospitality receipt. The requirements for the invoice are based on the VAT requirements according to sec. 14 of the German VAT Act. The letter explains the following contents of a hospitality invoice: <\/p>\n\n