The invoice for hospitality in a hospitality business can be sent to the taxable person in digital form (as an e-invoice in accordance with Section 14 (1) sentences 3 and 6 UStG or as another invoice in accordance with Section 14 (1) sentence 4 UStG in another electronic format). A hospitality invoice in paper form can Digitized by the taxpayer (digitalized hospitality invoice). The personal receipt is created or digitized digitally by the taxpayer (digital or digitized personal receipt). The required authorization must be ensured by the taxpayer by means of an electronic signature or electronic approval of the relevant details. It must not be possible to change the details retrospectively without documentation.
A digital or digitized receipt must be digitally combined with the hospitality invoice or the receipt for the hospitality. For the deduction of business expenses, it is sufficient if only a reference is made from the digital or digitized receipt to the digital or digitized hospitality invoice or the receipt for the hospitality. An electronic link (e.g. unique index, barcode or other link to a document management system) is permitted. It is the taxpayer's responsibility to ensure that the self-bill is assigned to the corresponding hospitality invoice or the corresponding cash receipt for the hospitality.
If no entertainment receipt can be assigned to an entertainment invoice, the required information has not been provided and the business expense deduction must be denied. The required information can also be provided in digital form on the digital or digitized hospitality invoice, a visualized document of the e-invoice or a digital or digitized cash receipt for the hospitality. If only the digital or digitized hospitality invoice is stored digitally and the own receipt is created and stored in paper form, a clear assignment of the receipts from both separate filings must always be ensured.
The evidence requirements of section 4 (5) sentence 1 no. 2 sentences 2 and 3 EStG are deemed to be fulfilled if
- the taxable person promptly creates an electronic receipt with the legally required information or promptly adds the legally required information electronically to the digital or digitized hospitality invoice,
- the time of creation or amendment is recorded electronically in the document,
- the document created or the addition to the hospitality invoice is digitally signed or approved by the taxpayer,
- the time of signing or approval is recorded electronically,
- the created document
- in the case of hospitality in a restaurant pursuant to Section 4 (5) sentence 1 no. 2 sentence 3 EStG, is kept together with the digital or digitized hospitality invoice (e.g. by means of a mutual reference) or with the electronic hospitality invoice (e.g. by means of a reference on the document to the electronic invoice)
- or the supplemented hospitality invoice is stored electronically and
- the principles for the proper keeping and storage of books, records and documents in electronic form and for data access (GoBD) of the BMF letter dated 28.11.2019 (in particular para. 36 ff., 45 ff., 58 ff., 107 ff., 125 ff., 130 ff., 136 ff. and 156 ff.), last amended by the BMF letter of 14.7.2025 (BStBl I p. 1502) and the procedures applied in each case are described in the procedural documentation (para. 151 ff. of the GoBD).
Hospitality abroad
§ Section 4 (5) sentence 1 no. 2 EStG does not differentiate whether the hospitality took place in Germany or abroad. The requirements stated there therefore also apply to hospitality abroad. The requirements of R 4.10 (5) to (9) EStR must generally also be met for hospitality abroad. However, if it can be credibly demonstrated that a detailed, machine-generated and electronically recorded invoice could not be obtained, the foreign invoice is sufficient in exceptional cases, even if it does not fully meet these requirements. If, in exceptional cases, only a handwritten foreign invoice is available, the taxable person must credibly demonstrate that there is no obligation in the respective foreign country to prepare machine receipts.