In restaurants, cafés, and hotels, much of the revenue is paid at the register, in cash and by card. Electronic registers need a certified security device, known as TSE, and must be reported to the tax office. Every month, we reconcile daily closings, the cash book, card payments, and the bank.
Food, drinks, accommodation, and breakfast can be subject to different VAT rates. Your cash register and hotel software must therefore show these sales separately. Your tax advisor decides which rates apply, and we record the entries according to their instructions.
Tips that guests give your team are tax-free for employees under certain conditions. For owners, however, tips count as income. For tips paid by card, we clearly record what comes in and what goes to the team.
Business guests need a machine-generated receipt from your cash register for their entertainment expenses. Meals for your team usually go into payroll as a benefit in kind. We record what owners consume themselves as a private withdrawal, as directed by the tax advisor, usually at the tax authorities’ flat rates.
Restaurants and hotels employ many mini-jobbers, temps, and seasonal staff with changing hours. Each type of employment has its own limits on earnings, duration, and social security. New employees must be registered with an immediate notification no later than their first day of work.
Delivery services and booking platforms pay out your sales minus their commission. We record sales and commission separately, so your revenue is shown in full. We record invoices from platforms based abroad according to your tax advisor’s instructions.
