What is Entertainment receipt (Bewirtungsbeleg)?
An entertainment receipt (Bewirtungsbeleg) adds occasion, attendees, and signature to the restaurant bill — needed if you want to claim business entertainment costs.
Typical fields
- Place, date, venue
- Names of people entertained
- Business occasion
- Amount including tip and signature
General information only — not legal or tax advice. Tax and e-invoice rules can change; the applicable laws control (e.g. § 19 UStG, § 14 UStG). Confirm with a tax advisor or lawyer if unsure.