Free tool · §14 UStG & GoBD
Is your hotel invoice GoBD-compliant?
In under a minute, check whether your invoice meets every mandatory field under §14 UStG and the GoBD — including the 7/19% VAT split, visitor's tax as a pass-through item and the reverse-charge note. Every rule with its legal reference.
Parties
Tax details
Service
Amounts
Hotel-specific
The check runs entirely in your browser. No invoice data is sent to or stored by zimrly.
This check is not legal or tax advice. It offers orientation based on §14 UStG and the GoBD. For a binding assessment of your specific invoices, please consult your tax advisor.
What the check covers
Hotel invoices are more demanding in tax terms than in almost any other industry: two VAT rates on one document, a pass-through item called Kurtaxe, and international business travellers raising reverse-charge questions. That is exactly where most errors happen — and exactly what this tool checks.
The check evaluates every rule individually and names the legal basis for it. It applies the rules in force from 1 January 2026: food is taxed at 7%, not 19%, following the 2025 Tax Amendment Act. If the gross amount is 250 € or less, it also detects a small-amount invoice under §33 UStDV and downgrades the fields that are not mandatory there from “required” to “recommended”.
Mandatory details of both parties
§14 (4) No. 1 UStGFull name and complete address of both hotel and guest. A surname without street and city is not enough.
Tax number or VAT ID
§14 (4) No. 2 UStGOne of the hotel's two numbers is mandatory. You may choose which one — if both are missing, the invoice is formally deficient.
7% lodging and food, 19% drinks and extras
§12 (2) No. 11 & No. 15 UStGSince 1 January 2026 food — including breakfast — is taxed at 7% (§12 (2) No. 15 UStG). Drinks stay at 19%, as do services such as spa, parking or laundry. Each rate needs its own net and tax amount; the obligation to split them remains.
Visitor's tax as a pass-through item
§10 (1) sentence 6 UStGYou collect the visitor's tax on behalf of the municipality only. It belongs on the invoice separately and without VAT, never inside the taxable base.
Reverse-charge note
§14a (5) UStGIf liability shifts to a foreign business recipient, the invoice needs the note that the recipient is liable for VAT and must not show German VAT.
Arithmetic consistency and GoBD
GoBD (BMF 28 Nov 2019)Net plus the stated VAT must equal the gross amount. On top of that, the GoBD require invoices to be retained unalterably, completely and traceably.
Frequently asked questions
Which details are mandatory on a hotel invoice?
Under §14 (4) UStG: full name and address of both hotel and guest, the hotel's tax number or VAT ID, the issue date, a sequential and unique invoice number, type and scope of the service, the date or period of the service, and the consideration broken down by VAT rate including rate and tax amount.
Which VAT rate applies to breakfast since 2026?
Since 1 January 2026 food is subject to the reduced rate of 7% (§12 (2) No. 15 UStG, introduced by the 2025 Tax Amendment Act) — including hotel breakfast, which previously had to be taxed at 19%. Drinks remain at 19%, as do services such as spa, parking or laundry. The splitting obligation under §12 (2) No. 11 sentence 2 UStG still applies: a lump-sum line “room including breakfast” is still not sufficient.
How is the visitor's tax handled on the invoice?
The visitor's tax is a municipal levy that the hotel merely collects for the municipality. For VAT purposes it is a pass-through item under §10 (1) sentence 6 UStG and is shown separately and without VAT. Taxing it at 7% or 19% by mistake means paying VAT on money that is not yours.
What applies to invoices up to 250 euros?
If the gross amount stays at 250 € or below, the small-amount invoice rules under §33 UStDV apply. Then the hotel's name and address, the issue date, the type of service and the gross amount including the VAT rate are sufficient. Recipient address, invoice number, tax number and a separate tax amount are not mandatory — but still useful so the guest can deduct input VAT.
Do I have to itemise the drinks served at breakfast?
Strictly, the split should follow calculated cost shares. However, the tax authorities do not object if you apply a flat 15% of the room rate to all non-privileged services — this covers the breakfast drinks but not the food, which stays at the reduced 7% rate.
Is my invoice data transmitted or stored?
No. The check runs entirely in your browser; there is no server call carrying your invoice data. Only if you request the checklist by email is your email address transmitted.
Only want to calculate the 7/19% split instead of checking a whole invoice?
Go to the hotel VAT calculatorAutomated invoices with VAT splitting.
Included in the complete zimrly PMS. Try free for 30 days, no credit card, cancel monthly.