Business Checks / Guest Checks over 150 Euro

In recent tmes, there has been some confusing about alleged new regulations for business or entertainment checks over 150 Euros – however the fact remains that this has not changed in the past years. Here is the current status:

The legal facts:

The legal basis:

The Value-Added Tax Act (§14 and in particular §15) is based on invoices which entitle one to deduct value added tax. If the invoice is less than 150 Euros; the so called wie Rechnungen aussehen müssen, die zum Abzug der Umsatzsteuer berechtigen.

Invoices under 150 Euros: these so-called “small amount’ invoices must contain:

  • Name of the venue/restaurant
  • Does not require a Tax Number
  • Date of issue
  • Items Ordered
  • Total Value of Items Ordered
  • Tax Rates
  • Breakdown of Taxes contained in invoice

Invoices above 150 Euros (according to §14.4) require the following items in addition to those above:

  • Tax Number of the venue/restaurant
  • The full name and address of the beneficiary (the guest)
    There are no regulations regards the format, i.e. a hand-written supplement to the business/entertainment invoice is fine. (In the strictest sense, this process has to be carried out by the waiter in the restaurant, although this is difficult to cross-check after the fact)

GASTROFIX is fully compliant with all applicable guidelines, both for restaurants and their guests. As part of our features, an invoice over the 150 Euro threshold will automatically generate a business/entertainment receipt which can be attached to the regular invoice.

Two practical tips on how to handle Business Checks:

If more than 150 Euros are spent at a table, instruct your waiters to write down the full address of the guest on the form printed by our system in the designated field.

Another common practice would be to use an A4 piece of paper with the restaurant’s letter-head and attach the business check via a staple. Here too, it is quite normal practice that the guest’s address is entered manually.