{"id":7827,"date":"2020-06-27T12:23:40","date_gmt":"2020-06-27T10:23:40","guid":{"rendered":"https:\/\/www.spesenfuchs.de\/vat-reduction\/"},"modified":"2022-12-14T09:58:26","modified_gmt":"2022-12-14T08:58:26","slug":"vat-reduction","status":"publish","type":"page","link":"https:\/\/www.spesenfuchs.de\/en\/vat-reduction\/","title":{"rendered":"VAT reduction"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-9qw1x4-c3b86e4ea6e647e2c9ca89d65e60ed6e\">\n.avia-section.av-9qw1x4-c3b86e4ea6e647e2c9ca89d65e60ed6e{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2019\/12\/IMG_0290-1500x430.jpg);\nbackground-position:50% 0%;\nbackground-attachment:scroll;\n}\n.avia-section.av-9qw1x4-c3b86e4ea6e647e2c9ca89d65e60ed6e .av-section-color-overlay{\nopacity:0.6;\nbackground-color:#9e9e9e;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-9qw1x4-c3b86e4ea6e647e2c9ca89d65e60ed6e main_color avia-section-large avia-no-shadow  avia-builder-el-0  el_before_av_hr  avia-builder-el-first  avia-full-stretch avia-bg-style-scroll av-section-color-overlay-active container_wrap sidebar_right'  data-section-bg-repeat='stretch'><div class=\"av-section-color-overlay-wrap\"><div class=\"av-section-color-overlay\"><\/div><div class='container av-section-cont-open' ><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7827'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kbxmayyt-cb5230a921ceeda0784897272c6bb721\">\n#top .av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721{\npadding-bottom:0;\ncolor:#ffffff;\nfont-size:40px;\n}\nbody .av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 .av-special-heading-tag{\nfont-size:40px;\n}\n.av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-kbxmayyt-cb5230a921ceeda0784897272c6bb721 av-special-heading-h1 custom-color-heading blockquote modern-quote  avia-builder-el-1  avia-builder-el-no-sibling  av-inherit-size av-linked-heading'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Reduction of value added tax<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7827'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k3rvnero-a98490aeba84501a832fa378b38101bd\">\n#top .hr.hr-invisible.av-k3rvnero-a98490aeba84501a832fa378b38101bd{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-k3rvnero-a98490aeba84501a832fa378b38101bd hr-invisible  avia-builder-el-2  el_after_av_section  el_before_av_one_half  avia-builder-el-first  av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7t4bqh-b952f48012bd7a4227ba0377f0289f28\">\n.flex_column.av-7t4bqh-b952f48012bd7a4227ba0377f0289f28{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-7t4bqh-b952f48012bd7a4227ba0377f0289f28 av_one_half  avia-builder-el-3  el_after_av_hr  el_before_av_one_half  first flex_column_div av-zero-column-padding  '     ><section  class='av_textblock_section av-5x6jw9-6e8a21897c8fdd8a052db808c6779d00 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div dir=\"auto\">As a result of the decision of the grand coalition on June 3, 2020, the value-added tax in Germany was reduced<strong> from 19 percent to 16 percent as of July 1<\/strong>, 2020, under the Corona Tax Relief Act. The reduced tax rate was only<strong> 5%<\/strong> instead of <strong>7% <\/strong>. This measure<strong> ended on 31.12.2020<\/strong>.<\/div>\n<div dir=\"auto\">Further, the VAT on <strong>restaurant and catering services<\/strong> was reduced from the full to the reduced VAT rate. This measure <strong>ends after extension on 31.12.2023<\/strong>.<\/div>\n<div dir=\"auto\">What this means for your travel expense report is that <strong>by Dec. 31, 2023<\/strong>, you will receive receipts for <strong>entertainment<\/strong> with an amount for beverages and an amount for meals &#8211; each with different VAT rates.<\/div>\n<div dir=\"auto\">The situation with <strong>hotel receipts<\/strong> is analogous: the amount for breakfast can no longer be covered with a field that breakfast consists of a meal with drinks.<\/div>\n<div dir=\"auto\">Thus, the temporary reduction in the sales tax through the <strong>stimulus package with the Second Corona Tax Relief Act<\/strong> has necessitated quick adjustments. The Spesenfuchs team has taken care to ensure that you can continue to enter your receipts correctly and report your travel expenses properly.<\/div>\n<p dir=\"auto\">\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4w9w3t-c18f61743f8f57d3d0b1c3b9b4b94cd3\">\n.flex_column.av-4w9w3t-c18f61743f8f57d3d0b1c3b9b4b94cd3{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-4w9w3t-c18f61743f8f57d3d0b1c3b9b4b94cd3 av_one_half  avia-builder-el-5  el_after_av_one_half  el_before_av_one_half  flex_column_div av-zero-column-padding  '     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-act8p-039d6f2a6eb444db6f111af34e7bfca7\">\n.avia-image-container.av-act8p-039d6f2a6eb444db6f111af34e7bfca7 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-act8p-039d6f2a6eb444db6f111af34e7bfca7 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-act8p-039d6f2a6eb444db6f111af34e7bfca7 av-styling- avia-align-center  avia-builder-el-6  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-7488 avia-img-lazy-loading-not-7488 avia_image ' src=\"https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2019\/12\/Zahlungsarten_gro\u00df-495x400.png\" alt='Zweites Corona-Steuerhilfegesetz' title='Mehrwertsteuer\u00adsenkung'  height=\"400\" width=\"495\"  itemprop=\"thumbnailUrl\"  \/><\/div><\/div><\/div><\/div><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-7t4bqh-4-0a33be638434e57c3db2b68e33a9548f\">\n.flex_column.av-7t4bqh-4-0a33be638434e57c3db2b68e33a9548f{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-7t4bqh-4-0a33be638434e57c3db2b68e33a9548f av_one_half  avia-builder-el-7  el_after_av_one_half  el_before_av_one_half  first flex_column_div av-zero-column-padding  column-top-margin'     ><section  class='av_textblock_section av-5x6jw9-3-5f4268aadb996ca3ed4439c1182f3a7d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>The changes in detail:<\/strong><\/p>\n<ol>\n<li><strong>Hospitality receipts<\/strong> will have a second field for an additional amount for beverages if the <strong>hospitality is for the period 7\/1\/2020 &#8211; 12\/31\/2023<\/strong> in Germany. This way, you can continue to enter hospitality in one step and not have to split the receipt. The <strong>reduced<\/strong> VAT rate valid on the voucher date is offered in the field for the meal, and the <strong>full<\/strong> VAT rate valid on the voucher date is preset in the field for the beverages.<\/li>\n<li>Spesenfuchs also offers a third field for <strong>beverages<\/strong> in hotel receipts, even in the case of an <strong>overnight stay in Germany with breakfast in the period 7\/1\/2020 &#8211; 12\/31\/2023<\/strong>. So, even in the case of a hotel stay with breakfast, you do not need to make a split of receipts for drinks and breakfast, but you can specify all data in one receipt.<\/li>\n<\/ol>\n<p>In the reports, all data are output correctly accordingly.<\/p>\n<p dir=\"auto\">\n<\/div><\/section><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4w9w3t-2-eb81c5022860ca86682ee13442e84ce0\">\n.flex_column.av-4w9w3t-2-eb81c5022860ca86682ee13442e84ce0{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-4w9w3t-2-eb81c5022860ca86682ee13442e84ce0 av_one_half  avia-builder-el-9  el_after_av_one_half  avia-builder-el-last  flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-act8p-1-e35fba5470d553fa42434dbbff3b5c9c\">\n.avia-image-container.av-act8p-1-e35fba5470d553fa42434dbbff3b5c9c img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-act8p-1-e35fba5470d553fa42434dbbff3b5c9c .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-act8p-1-e35fba5470d553fa42434dbbff3b5c9c av-styling- av-img-linked avia-align-center  avia-builder-el-10  avia-builder-el-no-sibling '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1030x575.png\" data-srcset=\"https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1030x575.png 1030w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-300x168.png 300w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-768x429.png 768w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1536x858.png 1536w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-2048x1144.png 2048w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1500x838.png 1500w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-705x394.png 705w\" data-sizes=\"(max-width: 1030px) 100vw, 1030px\" class='avia_image '  aria-label='hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk'><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-7507 avia-img-lazy-loading-not-7507 avia_image ' src=\"https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1030x575.png\" alt='Bewirtung Corona Mehrwertsteuer' title='hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk'  height=\"575\" width=\"1030\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1030x575.png 1030w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-300x168.png 300w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-768x429.png 768w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1536x858.png 1536w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-2048x1144.png 2048w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-1500x838.png 1500w, https:\/\/www.spesenfuchs.de\/wp-content\/uploads\/2020\/06\/hotelbeleg_fr\u00fchst\u00fcck_mehrwertsteuer_getr\u00e4nk-705x394.png 705w\" sizes=\"(max-width: 1030px) 100vw, 1030px\" \/><\/a><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-7827","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>VAT reduction - Spesenfuchs hotel breakfast with drinks<\/title>\n<meta name=\"description\" content=\"Second Corona Tax Relief Act Different VAT rates for hotel receipt or entertainment receipt with breakfast and beverages? 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