If a receipt includes food and drinks, their shares are separated: eligible food is generally taxed at seven percent, while drinks are taxed at 19 percent. For a package price, the Federal Ministry of Finance's 30 percent simplification for bundled offers may be used. The chosen method must be traceable and applied consistently.
The basic principle.
Since 2026, eligible food supplied by hospitality businesses has been taxed at seven percent, while drinks generally remain subject to 19 percent. Whenever both categories appear on one receipt, their revenue shares must be processed separately.
The split should already be made in the POS system. The accounting workflow then takes over the tax-rate groups shown and assigns them to the revenue accounts agreed with the tax advisory firm.
Receipt with known individual prices.
If the food and drink have separate prices, no flat-rate allocation is needed. For example:
| Item | Gross price | Tax rate | Further processing |
|---|---|---|---|
| Main course | 14.00 euros | 7 percent | Food revenue |
| Drink | 6.00 euros | 19 percent | Drinks revenue |
| Total | 20.00 euros | 7 and 19 percent | Two separate tax-rate groups |
The receipt as a whole remains a single business transaction. Only the net amounts and VAT are shown and passed on separately for the two groups.
Set menu at a package price.
With a set menu, buffet or all-inclusive offer, the share attributable to drinks does not always have a separate price. In these cases, the Federal Ministry of Finance accepts a simplification for bundled offers comprising food and drinks: 30 percent of the package price may be allocated to the drink.
For a set menu priced at 20.00 euros, this simplification would allocate 6.00 euros to the drink and 14.00 euros to the food. The accounting software uses these amounts to calculate the respective net amounts and tax amounts.
If the POS system knows the actual individual prices, an appropriate allocation based on those prices may be used instead. The 30 percent rule is not a reason to discard more precise data that is already available.
Mixed incoming receipts.
Supplier and wholesale receipts can also include goods taxed at seven and 19 percent. The business records the net and tax amounts shown on the receipt separately for each group. Food, drinks and non-food items should not be combined into a single tax group as a blanket measure.
If there are discrepancies, the amounts are not estimated. The receipt is marked as an open item and clarified with the supplier or tax advisory firm. This makes it clear why the posting has not yet been completed.
The workflow in BuchhaltIQ.
- Capture the receipt or daily closing in the ongoing working view.
- Record the tax-rate groups shown separately.
- Resolve inconsistent totals or missing information as an open item.
- Confirm the allocation agreed with the tax advisory firm and prepare the month.
BuchhaltIQ keeps the allocation visible on the related transaction. It does not replace the tax advisory firm's professional decision and does not provide independent payroll or tax advice.
Avoiding common mistakes.
- Accidentally assigning drinks to the same tax group as food.
- Passing on bundled offers without a documented allocation.
- Applying the 30 percent rule even though the actual individual prices are already clearly available.
- Recording mixed incoming receipts at only one tax rate as a blanket measure.
- Adopting account numbers without agreeing them with the tax advisory firm.
The article VAT in German hospitality in 2026 explains the legal background. You can find the POS and receipt functions on the features page.
Frequently asked questions.
Does every hospitality receipt need to show two tax rates?
Only when the receipt combines sales subject to different tax rates. If an order contains only eligible food or only drinks, no such split is required.
Is the 30 percent rule mandatory for set menus?
No. The Federal Ministry of Finance describes it as a non-objection rule for package deals comprising food and drinks. Another appropriate and traceable allocation, based on the actual individual prices for example, remains possible.
Can I record the entire set-menu price at seven percent?
No, if the set menu also includes a drink. The supply of the drink is excluded from the reduced rate and its share must be treated separately.
Which accounts apply to the two revenue shares?
The specific revenue accounts depend on the configured chart of accounts and the tax advisory firm. The business should agree the account numbers with the firm once and treat that agreement as binding, rather than adopting general examples without review.
How do I handle a wholesale receipt with multiple tax rates?
The net amounts and tax amounts shown on the receipt are recorded separately. There is no need for the business to make its own estimates when the supplier receipt already identifies the groups.
Sources.
This guide is not a substitute for tax or legal advice. Coordinate deadlines, data channels and responsibilities with your tax advisory firm.