ACCONSIS – Wirtschaftsprüfung, Steuerberatung, Rechtsberatung, Unternehmensberatung, Finanzierungsberatung

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.

Succession planning is a sensitive matter for many hotel and catering businesses. A frequently used structuring model in hotel and gastronomy succession is the transfer of partnership shares with a retained usufruct interest (also called a “usufruct arrangement”).

The cash register is the central hub of any hotel and gastronomy business – from breakfast rolls to the last round at the bar. Since 2023, even a technical error during a data export can call the accuracy of bookkeeping into question. If POS data isn’t provided in the required standard format, tax authorities are allowed to estimate revenues – in extreme cases, even fully. The legal basis for this is § 158 (2) No. 2 of the German Fiscal Code (AO).

The ability to balance cash registers is essential for catering businesses in order to avoid complaints during audits. The change held in waiters’ wallets poses particular risks. This article explains the legal and practical considerations.