Expertise
Hotels & restaurants
Few industries are watched as closely by the German tax authorities as hospitality. We make sure your records withstand any audit – and that your numbers help you run the business.
Sector knowledge from daily practice.
We support hotels, restaurants, cafés and hospitality businesses in the Erding and Munich area – from the daily till through VAT and staff to annual planning. So that you can concentrate on what makes your success: your guests.
Our services for hotels & restaurants.
Audit-proof cash management
In no other area is the outcome of an audit decided as clearly as at the till.
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Proper, complete and tamper-proof recording of your cash takings is therefore the foundation of all hospitality bookkeeping. We align your cash management with the applicable rules, keep it audit-proof on an ongoing basis and make sure you are prepared for an unannounced till inspection at any time.
- Support in implementing the certified technical security device (TSE) requirement for your till system
- Ensuring GoBD compliance – complete, correct, timely and tamper-proof records
- Observing the individual recording obligation for cash-intensive businesses
- Creating and maintaining the process documentation for cash management
- Proper recording and posting of till reports and daily totals
- Preparation for the unannounced till inspection (sec. 146b German Fiscal Code) – so a surprise visit does not catch you out
- Ongoing review of your cash management for formal and substantive correctness
VAT in hospitality
Hardly any industry faces as many day-to-day VAT distinctions as hospitality – and hardly any is as error-prone in making them.
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The decisive difference between seven and nineteen per cent often turns on details: whether food is eaten in or taken away, whether a service counts as ancillary, how a voucher is classified. We map these distinctions cleanly in your till system and your books, so that your revenue is assigned to the right rate from the start.
- Correct application of the 7% and 19% rates in day-to-day business
- Distinguishing dine-in (restaurant service) from takeaway and delivery
- VAT treatment of accommodation and the mandatory breakfast split
- Treatment of single-purpose and multi-purpose vouchers
- Correct recording of tips, deposits, delivery and service charges
- Clean separation of revenue accounts as the basis of audit-proof books
- Advance VAT returns, the annual return and support during special VAT audits
Payroll & staff
Staff is hospitality's largest cost block – and its most demanding for payroll.
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Permanent staff, mini-jobbers, short-term hires and casual helpers work side by side, joined by supplements, tips and benefits in kind that each follow their own rules. We take over your payroll completely, map every form of employment correctly and keep an eye on your industry's wage tax and social insurance particularities.
- Payroll for permanent, part-time and full-time staff
- Settlement of mini-jobs and short-term employment – with review of the applicable thresholds and conditions
- Correct treatment of casual and seasonal workers
- Monitoring the statutory minimum wage and supporting the required documentation
- Wage tax classification of tips
- Treatment of benefits in kind such as free meals and accommodation (official benefit values)
- Tax-free supplements for night, Sunday and public holiday work (sec. 3b German Income Tax Act)
- All statutory filings, plus support during wage tax audits and social insurance inspections
Annual accounts, tax returns & tax audit
At year-end, all threads come together in the annual accounts.
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We prepare your accounts and tax returns on time and in close interlock with bookkeeping and payroll, use the permissible room for structuring and think through investments in equipment and fittings for tax from the start. And should the tax authorities audit the business, we stand at your side – at professional eye level, from the audit order to the final meeting.
- Annual accounts or cash-basis accounts (sec. 4 (3) German Income Tax Act) – depending on your business's legal form and size
- Business tax returns – VAT, trade tax and income or corporate income tax
- Tax support for investments in equipment, fittings and technology
- Depreciation of fixed assets and use of immediate write-offs and investment deductions where applicable
- Preparation for and support during field audits and special audits
- Organising the requested documents and managing communication with the auditor
- Representing your interests in the final meeting and implementing the audit findings
Our standard
Audit-proof through every season – from the till system to payroll.
What you may measure us by.
Audit-proof.
We build your records to withstand till inspections and field audits – from the very first receipt, not only once the auditor is at the door.
Industry-savvy.
Cost-of-goods ratio, gross margin, official benchmark figures, the pitfalls of the breakfast split – to us not jargon but daily practice. That is how we spot anomalies before they become problems.
Relieving.
You look after your guests, we look after deadlines and formal requirements. Bookkeeping, payroll and taxes run digitally and reliably – and we get in touch before windows for action close.
The challenge
Many breaking points in a small space.
Staff & season.
Permanent staff, mini-jobbers, casual helpers – plus night and holiday supplements, tips, benefits in kind: each constellation follows its own wage tax and social insurance rules. And the season sharpens everything: peak business in summer, quiet months after – liquidity has to be carried across the year with foresight.
In the auditors' focus.
As a cash-intensive industry, hospitality is considered audit-prone: frequent unannounced till inspections, regular field audits, sharp comparison with the official benchmark figures. Those who know their numbers and document cleanly meet the auditor at eye level – instead of negotiating from a weak position.
Till & VAT.
Certified till security (TSE), GoBD record-keeping rules, process documentation – and the question of whether seven or nineteen per cent applies: dine-in or takeaway, accommodation with or without breakfast, single- or multi-purpose voucher. These distinctions have to be built into the till system; errors add up to substantial amounts over the years.
Contact
Let's talk about your business.
We see every engagement as a long-term relationship – and it begins with a personal conversation. Describe your matter and we will take the time to understand it before we discuss next steps together.