# Taxes for German Hospitality: 7% on Food, 19% on Drinks Source: https://norman.finance/de/en/solutions/hospitality **For new accounts:** 75% off your first 3 months. No credit card needed. Create an account: https://app.norman.finance/sign-up?utm_source=ai_markdown&utm_medium=referral&utm_content=en-solutions-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. - **Automated EÜR preparation:** Norman maintains your income-expenditure report continuously and prepares it automatically at year-end. - **Deductions you'd otherwise miss:** Norman's AI checks every expense for deductibility. No deduction slips through anymore. - **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. - **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. 1. **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. 2. **Daily takings without retyping.** Norman picks up daily takings from the connected bank account and assigns them to the right revenue accounts. 3. **Purchases and receipts.** Supplier invoices by email, receipts by photo. Norman reads both and books the cost of goods. 4. **VAT returns across two rates.** The return builds automatically from the separated revenue and goes straight to the Finanzamt, with no ELSTER account. ## 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. | | Norman | Manual without Norman | | --- | --- | --- | | 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. ### Self-employed (Freelancers & sole traders) - **Free**: Core accounting features. €0. - Unlimited e-invoicing - Tax write-off tips - AI Autopilot - Connect to ChatGPT & Claude - Receipt scanning (OCR) - Norman AI usage limits - **Klein**: For Kleinunternehmer. Monthly: €12/month (excl. VAT). Yearly: €9/month (excl. VAT). -75% for 3 months: €3/month (excl. VAT), then €12. - Bank sync - Annual tax declarations (EÜR) - Personal income tax - Declare salary as an employee - UStVA & ZM filing - Higher Norman AI limits - **Pro**: For self-employed charging VAT. Monthly: €28/month (excl. VAT). Yearly: €21/month (excl. VAT). -75% for 3 months: €7/month (excl. VAT), then €28. - VAT returns - All tax declarations - Tax efficiency score - Receipt auto-matching - Up to 5 bank accounts synced - Maximum Norman AI limits ### Companies (UGs & GmbHs) - **Free**: Invoicing and bookkeeping. €0. - Complete double-entry bookkeeping - AI Autopilot - Unlimited e-invoicing - Bank sync (1 account) - Norman AI usage limits - **Pro**: Reports, insights, and advisor tools. Monthly: €12/month (excl. VAT). Yearly: €9/month (excl. VAT). -75% for 3 months: €3/month (excl. VAT), then €12. - BWA & financial reports - DATEV export - Tax advisor access - Multi-user access - Higher Norman AI limits - **Max**: Annual accounts and every tax filing. Monthly: €52/month (excl. VAT). Yearly: €39/month (excl. VAT). -75% for 3 months: €13/month (excl. VAT), then €52. - UStVA & ZM filing - Corporate & trade tax - Annual accounts with E-Bilanz - Bank sync (5 accounts) - Maximum Norman AI limits **Two VAT rates, one set of books:** Norman separates food and drink cleanly, books daily takings, and keeps your VAT return current. [Start for free](https://app.norman.finance/sign-up) ## FAQ ### 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. ## Related pages - [Self-employed](https://norman.finance/de/en/self-employed): Norman keeps invoices, receipts, bookkeeping, and German tax workflows organized for self-employed operators. - [GmbH](https://norman.finance/de/en/gmbh): Norman automates bookkeeping, invoices, payments, and German tax workflows for GmbHs. - [VAT return](https://norman.finance/de/en/vat-return): Norman calculates your German VAT return (UStVA) from bank and receipts and submits it to the Finanzamt via ELSTER. For GmbH, UG and the self-employed. - [GoBD compliance](https://norman.finance/de/en/gobd-compliance): Norman meets GoBD: audit-proof receipt archiving, timestamped change history, procedure documentation, and structured data access for tax audits. - [Accounting](https://norman.finance/de/en/accounting): Norman keeps receipts, bank transactions, and categories connected, so your bookkeeping stays current week by week. - [Receipt capture](https://norman.finance/de/en/receipt-capture): Norman captures receipts from uploads, email, and invoice workflows, reads the data automatically, and keeps open items visible before month-end. - [Taxes](https://norman.finance/de/en/taxes): Norman builds tax data from live bookkeeping so EÜR, VAT returns, and ELSTER-ready workflows do not start right before the deadline.