Author: Hannes Pritzl

Vouchers are the perfect gift idea: flexible, personal, and always suitable. However, for hospitality and hotel businesses that use voucher systems, they may become a tax trap. Recent legislative changes in VAT law require the utmost care in the accounting treatment of vouchers, particularly those issued in 2025.

Since January 1, 2026, a reduced VAT rate of 7 % applies again to food in the gastronomy sector. Beverages, however, continue to be excluded from the reduced rate and are therefore generally subject to the standard rate of 19 %. As a result, the practical focus has shifted: the previous distinction between “on-site consumption” and “takeaway” is now secondary.

With the Act to Protect Against Manipulation of Digital Basic Records, tax authorities have been granted the right, from 2018 onwards, to carry out unannounced inspections in cash-intensive businesses. These inspections are intended to prevent the manipulation of cash register data and to ensure the proper recording of cash transactions. However, the Act grants tax authorities far-reaching powers and is aimed particularly at the hospitality industry.