A Bewirtungsbeleg (business entertainment receipt) is a specialised document that records the mandatory details required to claim business meals as tax-deductible expenses – and must not be confused with a standard restaurant receipt. Since 2023, only machine-generated, electronically recorded receipts with a certified TSE security module are accepted; the BMF circular dated 19 November 2025 further clarifies the requirements introduced by Germany's new e-invoicing obligation. When all mandatory details are correct, 70 percent of entertainment costs can be deducted as business expenses.
What Is a Bewirtungsbeleg?
A Bewirtungsbeleg is a tax document that makes the costs of a business meal verifiable for the German tax authorities (Finanzamt). It serves as the basis for claiming entertainment expenditure as business expenses (Betriebsausgaben) or income-related expenses (Werbungskosten).
An important distinction: the Bewirtungsbeleg is not the regular receipt you receive at a restaurant when paying. While that receipt only lists the items consumed and the total amount, the Bewirtungsbeleg contains additional information – in particular, the names of all attendees and the specific purpose of the meeting. The host fills in these details personally, typically on what is called the Eigenbeleg (a self-completed supplementary form, often printed on the back of the restaurant invoice or provided as a separate template).
Under German tax law, any costs for food, beverages, or other consumables incurred in the context of a business meal constitute a "Bewirtung" (entertainment expense). According to § 4 paragraph 5 number 2 of the German Income Tax Act (Einkommensteuergesetz, EStG), incidental costs such as tips and cloakroom fees are also deductible.
Required Information at a Glance
Which details a Bewirtungsbeleg must contain depends on the total invoice amount. The key threshold is €250 gross.
Entertainment Receipt up to €250 (Small-Amount Invoice)
For amounts up to €250 gross, the receipt qualifies as a Kleinbetragsrechnung (small-amount invoice) under § 33 of the German VAT Implementation Regulation (Umsatzsteuer-Durchführungsverordnung, UStDV). The following details are mandatory:
- Name and address of the restaurant (invoice issuer)
- Date of the entertainment
- Exact description of food and beverages ordered (individual prices + total amount incl. VAT) – a generic entry such as "4 x main course" is not sufficient
- Number of attendees and their names (including the host's name)
- Specific purpose of the entertainment (not just "business dinner" – see below for more)
- Host's signature and date
- TSE details: transaction number, serial number of the POS system, or QR code (for electronic POS systems)
The TSE (Technische Sicherheitseinrichtung, Technical Security Device) is a security module built into modern POS systems that records all transactions in a tamper-proof manner. A receipt that carries TSE information is deemed to have been correctly machine-generated.
Entertainment Receipt over €250 (Full Invoice)
For amounts exceeding €250 gross, a simple receipt is no longer sufficient. You need a full invoice compliant with § 14 of the German VAT Act (Umsatzsteuergesetz, UStG), which must additionally contain:
- Name and address of the host (recipient of the service) – must be added by the restaurant
- Separate breakdown of the invoice amount by applicable VAT rates and VAT amounts
- Tax number or VAT identification number of the restaurant
- Sequential invoice number
Completing the Bewirtungsbeleg Correctly – Step by Step
A common mistake: employees assume the standard restaurant receipt is enough. It is not. Here is how to proceed:
Step 1 – Announce it when ordering: Let the service staff know upfront that you need a Bewirtungsbeleg. Most restaurants will print one automatically or provide it on the back of the invoice.
Step 2 – Check the receipt on the spot: Immediately upon receiving it, verify that all mandatory details are present. A missing TSE reference or an imprecise list of dishes can still be corrected at the table.
Step 3 – Complete the Eigenbeleg: Enter the names and company affiliations of all attendees, as well as the specific purpose of the meeting. For larger groups, naming the group (e.g. "Sales Team XY") is sufficient.
Step 4 – Sign promptly: Sign the receipt within approximately ten days of the meal.
Wording the Entertainment Purpose Correctly
The most frequent reason for rejection by the tax office is a vague or overly generic purpose statement. The table below shows what is accepted and what is not:
The rule of thumb: the stated purpose must be specific enough for a third party to understand what the meeting was about.
Deducting Entertainment Costs for Tax Purposes
The 70-Percent Rule (§ 4 Para. 5 No. 2 EStG)
Under § 4 paragraph 5 number 2 EStG, entertainment costs are only deductible at 70 percent as business expenses or income-related expenses. The remaining 30 percent is treated as privately motivated – on the basis that the host saves on their own household food costs by dining out.
For entertainment taking place after 31 December 2025, there is an additional consideration: the VAT rate on food consumed in restaurants will fall from 19 to 7 percent as of 2026 (Tax Amendment Act 2025, Steueränderungsgesetz 2025), which affects the calculation of the deductible amount.
Internal (Employee) vs. External (Business) Entertainment
Not all entertainment is treated the same way:
- External entertainment (guests from outside the company: clients, business partners, suppliers): Only 70 percent of reasonable costs are deductible as business expenses.
- Internal entertainment (exclusively own employees, e.g. a company event or team gathering): 100 percent of reasonable costs are deductible.
- Mixed groups (employees and external guests): Costs must be apportioned accordingly.
Input VAT Deduction
VAT-registered businesses can reclaim the VAT included in the invoice amount in full through the input VAT deduction (Vorsteuerabzug) – independently of the 70-percent restriction on business expense deductions. The prerequisite is that all VAT requirements under § 14 UStG are met.
New Rules for 2025: TSE, E-Invoicing and the Digital Eigenbeleg
Mandatory TSE Since 2023
Since 1 January 2023, handwritten receipts as Bewirtungsbelege are no longer accepted as a general rule. Where a restaurant uses an electronic POS system, the invoice must be machine-generated, electronically recorded, and secured with a certified TSE. The receipt displays the TSE information via a transaction number, serial number, or – commonly – a QR code.
If the POS system fails, the tax office may exceptionally accept receipts without TSE details.
BMF Circular of 19 November 2025
The German Federal Ministry of Finance (Bundesfinanzministerium) updated the existing rules (previously set out in the BMF circular of 30 June 2021) for entertainment events from 1 January 2025 onwards via its circular of 19 November 2025. The background is the introduction of the mandatory e-invoicing requirement for B2B transactions in Germany from 2025.
Key new provisions:
- E-invoices (under § 14 paragraph 1 sentences 3 and 6 UStG, e.g. in XRechnung or ZUGFeRD format) may serve as proof of entertainment expenses.
- A paper-based entertainment invoice may be digitised. The digitised version is legally equivalent.
- For the digital Eigenbeleg: it must be authorised by an electronic signature or electronic approval. Subsequent, undocumented changes are not permissible.
- The digital Eigenbeleg and the digital entertainment invoice must be merged into a single digital document.
In practical terms, this means: expense management apps and HR software that photograph and digitally archive receipts are legally compliant – provided the requirements above are observed.
Common Mistakes – and How to Avoid Them
Even a single missing mandatory element can lead to the tax office rejecting the Bewirtungsbeleg. The most frequent pitfalls:
- Vague purpose – "Business dinner" is insufficient; specific projects and topics discussed must be named.
- Missing or incorrect TSE reference – Check the receipt on the spot for a transaction number or QR code.
- Missing attendee names – All persons present, including their company affiliation, must be listed.
- Excessive costs – The tax office checks for plausibility. Expenses must be in line with the occasion and industry norms.
- Faded thermal paper printout – Thermal paper fades over time. Scan or photograph the receipt promptly and store it digitally.
The statutory retention period for Bewirtungsbelege is ten years.
Frequently Asked Questions about the Bewirtungsbeleg
What is a Bewirtungsbeleg and why do I need one?
A Bewirtungsbeleg is a specialised document that goes beyond the standard restaurant receipt by including additional details such as attendee names and the specific purpose of the meeting. Only a correctly completed Bewirtungsbeleg allows business meals to be claimed as tax-deductible business expenses. If it is missing or incomplete, the tax office will disallow the expense. Bewirtungsbelege must be retained for ten years.
What mandatory details must a Bewirtungsbeleg contain?
Mandatory details include: name and address of the restaurant, exact itemisation of food and beverages with individual and total prices, date of the entertainment, names and company affiliation of all attendees (including the host), a specific purpose, as well as the host's signature and date. For POS systems with TSE, the transaction number or serial number is also required. For amounts exceeding €250, the host's name and address must appear on the invoice, the VAT amount must be broken out separately, and the restaurant's tax number or VAT ID must be included.
What additional requirements apply to a Bewirtungsbeleg over €250?
Above €250 gross, a standard receipt is no longer sufficient – you need a full invoice compliant with § 14 UStG. This must additionally include your name and address as the recipient of the service, a breakdown of the invoice amount by VAT rate, and the restaurant's tax number or VAT identification number. Request these details from the restaurant explicitly before the invoice is issued.
How do I word the entertainment purpose correctly?
The purpose must be specific enough that a third party can identify the business objective of the meeting. Entries such as "business dinner" or "exchange of information" are typically rejected by the tax office. Correct wordings name the project, topic, or specific business reason – for example: "Contract negotiation with Supplier Y" or "Kick-off meeting for Project X".
Can I claim a tip on the Bewirtungsbeleg?
Yes. Tips are deductible as part of the entertainment costs (also subject to the 70-percent rule for external entertainment). The tip must be confirmed by the service staff on the invoice. For typical amounts of up to 10 percent of the invoice total, a handwritten addition to the receipt is also acceptable, provided the amount is acknowledged by the staff.
Are handwritten Bewirtungsbelege still valid?
No. Since 1 January 2023, handwritten receipts are no longer accepted as Bewirtungsbelege as a general rule. What remains permissible is completing the Eigenbeleg (purpose, names, signature) by hand – but the actual restaurant invoice must be machine-generated and electronically recorded.
What changed with the BMF circular of 19 November 2025?
The BMF circular of 19 November 2025 replaces the previous circular of 30 June 2021 for entertainment events from 1 January 2025 onwards. It governs the use of e-invoices as entertainment proof, permits the digitisation of paper invoices, and defines the requirements for the digital Eigenbeleg (electronic signature, immutable merging with the entertainment invoice).
What is the difference between internal and external entertainment?
External entertainment involves guests from outside the company (clients, partners, suppliers) – here, only 70 percent of costs are deductible as business expenses. Internal entertainment involves exclusively the company's own employees – these costs are 100 percent deductible. For mixed groups, costs must be apportioned. In both cases, input VAT can be reclaimed in full, provided all invoicing requirements are met.
Conclusion
A correctly completed Bewirtungsbeleg is not a mere formality – it is the only basis on which the German tax office will accept entertainment costs as deductible business expenses. The key points: do not confuse the restaurant receipt with the Bewirtungsbeleg, state the purpose specifically, check the TSE details on the invoice, and sign the Eigenbeleg promptly.
Since the BMF circular of 19 November 2025, digital and digitised receipts are also recognised – which can significantly streamline expense management processes within organisations. HR professionals should incorporate guidelines on correct receipt documentation into their expense policies and train employees accordingly.
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Sources
- § 4 Para. 5 Sentence 1 No. 2 EStG – Non-deductible business expenses. German Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/estg/__4.html
- § 14 UStG – Issuance of invoices. German Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/ustg_1980/__14.html
- § 33 UStDV – Details on invoices (small-amount invoices). German Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/ustdv/__33.html
- BMF Circular of 19 November 2025 – Tax recognition of entertainment expenses for business occasions. German Federal Ministry of Finance, 2025. https://www.bundesfinanzministerium.de
- Cash Register Security Ordinance (KassenSichV) – § 6 Receipt issuance obligation. German Federal Ministry of Justice, 2025. https://www.gesetze-im-internet.de/kassensichv/
- Tax pitfalls at business meals: notes on receipt requirements. IHK Region Stuttgart, 2025. https://www.ihk.de/stuttgart/fuer-unternehmen/recht-und-steuern/steuerrecht/einkommen-und-koerperschaftssteuer/bewirtungskosten-676424
- New rules for documenting entertainment costs 2025. IVD Bundesverband, 2025. https://ivd.net/bundesverband/nachweis-der-bewirtungskosten/
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