All expenses > Restaurant


Tax audit risk

Easiness to justify
Average amount deducted€ 200-500 per monthFrequency1-10x per month
Deducted by16% of independentsRecommended by17% of independentsWürdest du diese Ausgabe empfehlen?Setzt du diese Ausgabe ab?

Do you like going to restaurants?
For business meals in restaurants, hotels, etc., only 70 % of the reasonable and proven entertainment costs may be deducted as business expenses. The invoiced turnover tax is fully deductible as input tax. Business meals at your home are not deductible.

The tax office requires the following proofs:
1. a machine-generated invoice with registration number (invoice number) with
– Name and address of the restaurant
– date
– Exact designation of food (general information such as “food and drink” is not sufficient)
– Invoice amount in one sum including VAT and applicable tax rate
– Date of issue of the invoice (even if identical with the date of the
– Additionally for invoices over 250 EUR: Invoice made out to the name and address of the restaurant owner; separate display of invoice amount broken down by tax rates and VAT rate and amount in euros; tax or VAT identification number of the restaurant)

2. Statement by the host
– Reason for the hospitality (as precise as possible, general information such as “job interview” is not sufficient)
– Names of the persons being hosted

💡The tax office also pays attention to the appropriateness of hospitality. This appropriateness also depends on the size, turnover and profit of the company. However, there are generally no objections to expenses of up to approx. 100 € per person and occasion.

Check those related expenses that you could deduct tomorrow ✨

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