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. If the gross amount is 250 € or less, it automatically 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, 19% extras
§12 (2) No. 11 UStGPure accommodation is subject to the reduced rate, while breakfast, restaurant, spa or parking fall under the standard rate. Both rates need their own net and tax amounts, shown separately.
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.
Why must 7% and 19% be shown separately?
Since 2010 accommodation has been subject to the reduced rate of 7% under §12 (2) No. 11 UStG, while extras such as breakfast, restaurant, minibar or spa fall under the standard rate of 19%. Each rate needs its own net and tax amount. A lump-sum line such as “room including breakfast” is not correct.
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.
When is reverse charge relevant for a hotel?
Pure accommodation is generally taxable where the hotel is located, so reverse charge usually does not apply. It becomes relevant more often for extras such as conference packages sold to foreign B2B customers. The check flags a missing note but does not decide taxability for you.
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.
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