GermanyAccounting/Accounting

DE Bewirtungsbeleg

Name: DE Bewirtungsbeleg
Price: 45 USD

Hospitality receipt manager per §4 Abs.5 Nr.2 EStG: 70/30 deductibility split, mandatory-field validation, full Vorsteuer recovery and GoBD-konforme Ablage

Odoo 20.0Odoo 19.0Odoo 18.0

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Odoo 19.0

Also available for Odoo 18.0 and 20.0 · OPL-1 · English, Deutsch

DE Bewirtungsbeleg: hospitality receipts under §4 Abs. 5 Nr. 2 EStG

Hospitality receipts with the 70 / 30 split

Mandatory fields, attached invoice, 7 % and 19 % VAT, tip, reasonableness flag and a GoBD export (§4 Abs. 5 Nr. 2 EStG)

Enter a business meal with place, occasion, host and guests, attach the restaurant invoice and the app splits the net amount into the 70 % deductible and the 30 % non-deductible part, keeps the full input VAT and locks the receipt once it is booked.

70 / 30 split Internal hospitality 100 % 7 % and 19 % VAT Tip without VAT Mandatory fields Reasonableness flag GoBD lock CSV export

Key features

Receipt with mandatory fields

Date, place, a concrete occasion, host and every participant by name; validation lists what is missing, including the attached invoice for business hospitality.

Mixed VAT rates

Gross amount with the part at the reduced rate (food 7 %) and the rest at 19 %; the tip is added to the net cost without VAT.

70 / 30 and 100 %

Business hospitality: 70 % of the net amount deductible, 30 % not; internal hospitality of own staff: 100 %. Input VAT is recoverable in full in both cases.

Reasonableness

Cost per guest above the per-guest limit of the configuration (set in the configuration) is flagged as possibly unreasonable.

Booking proposal and lock

A posting note with the deductible, non-deductible and VAT amounts; a booked receipt is locked against changes of amounts, date, place, occasion and participants.

70 / 30 calculator

Quick calculation of any amount with guests and date, and transfer to a receipt.

GoBD report

Period report with totals and a CSV file of all receipts.

Screenshots

Odoo 19, a German electrical contractor with fictional staff; seeded data, screens taken as the HR manager, the safety officer or the accountant (normal users with the module groups), not as administrator.

1. Hospitality receipts

Business meals, an internal team event and a draft, with gross, deductible and VAT amounts.

DE Bewirtungsbeleg: Hospitality receipts

2. Tax split of a business meal

Food at 7 %, drinks at 19 % and a tip: 70 % of the net amount deductible, 30 % not, input VAT in full.

DE Bewirtungsbeleg: Tax split of a business meal

3. Reasonableness flag

The cost per guest is above the per-guest limit of the configuration.

4. 70 / 30 calculator

A bill with a food and a drinks part for four guests.

5. GoBD report for a quarter

Booked receipts of Q3 2026 with totals and the CSV file.

DE Bewirtungsbeleg: GoBD report for a quarter

Use cases

✓ Accounting gets complete receipts with the guest list and the invoice attached.

✓ The 70 / 30 split and the input VAT are computed the same way every time.

✓ The quarterly CSV goes to the tax advisor.

Why this app

✓ Handles the 7 % food and 19 % drinks split.

✓ Booked receipts are locked.

✓ Internal hospitality is not cut to 70 %.

Auf Deutsch

Bewirtungsbelege nach §4 Abs. 5 Nr. 2 EStG: Pflichtangaben, beigefügte Rechnung, 70/30-Aufteilung, volle Vorsteuer, Angemessenheit und GoBD-Sperre.

Ort, Anlass, Bewirtende Person und alle Teilnehmer namentlich; Rechnung als Anhang
Speisen 7 %, Getränke 19 %, Trinkgeld ohne Umsatzsteuer
Geschäftliche Bewirtung 70 % abziehbar, betriebliche Bewirtung 100 %, Vorsteuer voll
Angemessenheitsgrenze je Gast, Buchungsvorschlag, GoBD-Auswertung mit CSV