Two VAT rates on one bill
Food at 7%, drinks at 19%. Norman separates the lines and accounts for VAT per rate, including set menus with a drink.
Tax and cash records in German hospitality
Since 1 January 2026, food is taxed at 7% and drinks still at 19%. Every table with a meal and a beer is a split bill, and the till has to handle the split.
For businesses with two VAT rates and daily takings
From the EÜR to VAT returns to income tax: Norman prepares, reviews, and submits everything directly to the tax office.
EÜR
2025
Revenue€51,600
Expenses€13,200
Advertising€8,400
Travel costs€3,100
Meals€1,700
Profit€38,400
Automated EÜR preparation
Norman maintains your income-expenditure report continuously and prepares it automatically at year-end.
DEDUCTIONS
Advertising
Travel costs
No software?
No office / home office?
73
Tax score
Deductions you'd otherwise miss
Norman's AI checks every expense for deductibility. No deduction slips through anymore.
Income Tax
2025
EÜR profit
€38,400Salary
€42,000Salary (partner)
€36,800Crypto gains
€1,200Est. additional income tax€4,260
Income tax declaration
Norman pre-fills your income tax declaration with data from your ongoing bookkeeping.
ELSTER submission included
Submit your tax declarations directly from Norman to the tax office, no extra software needed.
Tax estimate
Live3.087,22 €
The next deadlineApril 10
Live tax estimates
See at any time how much tax is coming your way and plan ahead with real-time data.
What a hospitality business needs day to day
Four things that fall between the kitchen and the till.
Daily takings without retyping
Norman picks up daily takings from the connected bank account and assigns them to the right revenue accounts.
Purchases and receipts
Supplier invoices by email, receipts by photo. Norman reads both and books the cost of goods.
VAT returns across two rates
The return builds automatically from the separated revenue and goes to the tax office via ELSTER.
What Norman takes off your month-end
Norman reduces recurring finance work before receipts, VAT, and deadlines become a problem.
8 hours
sorting receipts each month
5 tools
to keep in sync
Tax stress
before every deadline
Norman instead of manual finance routine
Receipts, invoices, tax data, and advisor handoff work together instead of splitting across five tools.
| | |
|---|---|---|
| Receipts | Captured and categorized as they arrive | Pile up in your inbox and shoeboxes |
| Client invoices | One workflow with automatic reminders | Word template and manual sending |
| EÜR & VAT returns | Prepared from live data | Built in spreadsheets at deadline |
| Advisor handoff | One login, structured data | ZIP via email and follow-ups |
Plans that grow with your workflow
Start free and unlock tax, team, and automation features when you need them.
Yearly (3 months free)Monthly
Free
Core accounting for free.
€0
/month (excl. VAT)
- Unlimited e-invoicing
- Tax write-off tips
- Bank sync
- AI Autopilot
- Connect to ChatGPT & Claude
Klein
For Kleinunternehmer.
€9
- 25%
/month (excl. VAT)
- Annual tax declarations (EÜR)
- Personal income tax
- Declare salary as an employee
- EU revenue reports (ZM)
- Invoicing pro plan
Pro
For self-employed charging VAT.
€21
- 25%
/month (excl. VAT)
- VAT returns
- All tax declarations
- Tax efficiency score
- Receipt auto-matching
- Invoicing pro plan
Two VAT rates, one set of books
Norman separates food and drink cleanly, books daily takings, and keeps your VAT return current.
Start for freeFAQ
Does the reduced rate also cover delivery and takeaway?
Yes. Since 1 January 2026 food is taxed at the reduced rate of 7% whether it is eaten in, collected, or delivered. The old distinction between eating in and taking away no longer affects the rate on food.
Which rate applies to a coffee to go?
Coffee is a drink and stays at 19%. A milk-based drink with at least 75% milk falls under 7%. For mixed drinks the composition decides, not the counter.
How do I book a set menu with a drink?
The total is split across the two rates: the food element at 7%, the drink element at 19%. Bundled offers need a defensible basis for that split, one that holds up in an audit. The till should handle it automatically.
Do I have to use an electronic till?
No. Germany has no obligation to use a register; an open cash drawer is still permitted. But anyone who does use an electronic till must protect it with a certified technical security device and report it to the tax office.
I never reported my till. What now?
Reporting runs through Mein ELSTER and was due for existing systems by 31 July 2025. That deadline has passed. Report it without delay: an unreported till is an obvious starting point in any cash inspection.
How are tips treated?
Tips given voluntarily by guests to employees are tax-free for those employees (§ 3 No. 51 EStG). Tips that go to the business owner are business income and taxable. What matters is who receives them, not who gives them.